Utah § 10-8-4 - Special taxes and licenses.

Full text of Utah Utah Code § 10-8-4 — Special taxes and licenses., with citation guidance and answers to common questions.

§ 10-8-4. Special taxes and licenses.

10-8-4.  Special taxes and licenses.
(1) Municipal legislative bodies may:
(a) subject to Subsection (2), fix the amount, terms, and manner of issuing licenses; and
(b) consistent with general law, provide the manner and form in which special taxes are levied and collected.
(2)
(a) Municipal legislative bodies may not discriminate between resident community businesses and nonresident community businesses in establishing license requirements.
(b) Municipal legislative bodies may not impose motor vehicle delivery license fees on persons or entities who:
(i) are licensed as dealers in another municipality; or
(ii) do not have a permanent business location in the municipality.


Amended by Chapter 78, 2008 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 10-8-4

What does Utah Code § 10-8-4 cover?

Section 10-8-4 ("Special taxes and licenses.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 10-8-4?

A common citation format is "Utah Code § 10-8-4" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 10-8-4 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.