11-26-1 - Definitions -- Ceiling on local charges based on gross revenues of public service provider.
11-26-1. Definitions -- Ceiling on local charges based on gross revenues of publicservice provider.
(1) As used in this chapter:
(a) "Local charge" means one or more of the following charges paid by a public serviceprovider to a county or municipality:
(i) a tax;
(ii) a license;
(iii) a fee;
(iv) a license fee;
(v) a license tax; or
(vi) a charge similar to Subsections (1)(a)(i) through (v).
(b) "Municipality" means:
(i) a city; or
(ii) a town.
(c) "Public service provider" means a person engaged in the business of supplyingtaxable energy as defined in Section 10-1-303.
(2) A county or a municipality may not impose upon, charge, or collect from a publicservice provider local charges:
(a) imposed on the basis of the gross revenues of the public service provider;
(b) derived from sales, use, or both sales and use of the service within the county ormunicipality; and
(c) in a total amount that is greater than 6% of gross revenues.
(3) The determination of gross revenues under this section may not include:
(a) the sale of gas or electricity as special fuel for motor vehicles; or
(b) a local charge.
(4) This section may not be construed to:
(a) affect or limit the power of counties or municipalities to impose sales and use taxesunder:
(i) Title 59, Chapter 12, Sales and Use Tax Act; or
(ii) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or
(b) grant any county or municipality the power to impose a local charge not otherwiseprovided for by law.
(5) This section takes precedence over any conflicting provision of law.
Amended by Chapter 253, 2003 General Session