{"data":{"id":"us-ut/utah-code-72-12-108","jurisdiction":"us-ut","citation":"Utah Code § 72-12-108","heading":"Local taxation and licensing.","body":"A county or municipality may not impose a tax on, or require a license for, a ride-sharing arrangement.","path":["Title 72 Transportation Code","Chapter 72-12 Travel Reduction Act"],"source_url":"https://le.utah.gov/xcode/Title72/Chapter12/72-12-S108.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"44d1007ebe66f02beec977afca037cb788ad7bcdad1e3a8f9a1b5d44facb48fb","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-72-12-107","next":"us-ut/utah-code-72-12-109"},"notice":"GroundRules: Original legal text. Not legal advice."}