Full text of Utah Utah Code § 11-26-201 — Definitions -- Ceiling on local charges based on gross revenue of public service provider., with citation guidance and answers to common questions.
§ 11-26-201. Definitions -- Ceiling on local charges based on gross revenue of public service provider.
Effective 5/8/2018
11-26-201.
Definitions -- Ceiling on local charges based on gross revenue of public service provider.
| (1) |
As used in this part:
| (a) |
"Local charge" means one or more of the following charges paid by a public service provider to a county or municipality:
|
| (b) |
"Municipality" means:
|
| (c) |
"Public service provider" means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303. |
|
| (2) |
A county or a municipality may not impose upon, charge, or collect from a public service provider local charges:
| (a) |
imposed on the basis of the gross revenue of the public service provider; |
| (b) |
derived from sales, use, or both sales and use of the service within the county or municipality; and |
| (c) |
in a total amount that is greater than 6% of gross revenue. |
|
| (3) |
The determination of gross revenue under this section may not include:
| (a) |
the sale of gas or electricity as special fuel for motor vehicles; or |
|
| (4) |
This section may not be construed to:
| (a) |
affect or limit the power of a county or a municipality to impose sales and use taxes under:
|
| (b) |
grant any county or municipality the power to impose a local charge not otherwise provided for by law. |
|
| (5) |
This section takes precedence over any conflicting provision of law. |
Renumbered and Amended by Chapter
283, 2018 General Session
Frequently Asked Questions About Utah § 11-26-201
What does Utah Code § 11-26-201 cover?
Section 11-26-201 ("Definitions -- Ceiling on local charges based on gross revenue of public service provider.") 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 § 11-26-201?
A common citation format is "Utah Code § 11-26-201" (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 § 11-26-201 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.
