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UTAH CODE (Last Updated: January 16, 2015) |
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Title 10. Utah Municipal Code |
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Chapter 1. General Provisions |
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Part 3. Municipal Energy Sales and Use Tax Act |
| § 10-1-301. Title. |
| § 10-1-302. Purpose and intent. (Effective 5/13/2014) |
| § 10-1-303. Definitions. |
| § 10-1-304. Municipality and military installation development authority may levy tax -- Rate -- Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Exemptions. |
| § 10-1-305. Municipal energy sales and use tax ordinance provisions. |
| § 10-1-306. Rules for delivered value and point of sale. |
| § 10-1-307. Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality. |
| § 10-1-308. Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined. |
| § 10-1-310. Existing energy franchise taxes or contractual franchise fees. |