Effective 5/13/2014 10-1-302. Purpose and intent. The Legislature finds that: (1) the energy industry has previously been highly regulated and monopolistic; (2) municipalities have historically raised town or city, respectively, general fund revenues by collecting franchise and business license revenues from the energy industry; (3) substantial restructuring of the energy industry has created an opportunity […]
Effective 5/5/2021 10-1-303. Definitions. As used in this part: (1) “Commission” means the State Tax Commission. (2) “Contractual franchise fee” means: (a) a fee: (i) provided for in a franchise agreement; and (ii) that is consideration for the franchise agreement; or (b) (i) a fee similar to Subsection (2)(a); or (ii) any combination of Subsections […]
Effective 5/4/2022 10-1-304. Municipality, military installation development authority, and Point of the Mountain State Land Authority may levy tax — Rate — Imposition or repeal of tax — Tax rate change — Effective date — Notice requirements — Exemptions. (1) (a) Except as provided in Subsections (4) and (5), a municipality may levy a municipal […]
10-1-305. Municipal energy sales and use tax ordinance provisions. Each municipal energy sales and use tax ordinance under Subsection 10-1-304(1) shall include: (1) a provision imposing a tax on every sale or use of taxable energy made within a municipality at a rate determined by the municipality that is up to 6% of the delivered […]
10-1-306. Rules for delivered value and point of sale. (1) The delivered value of taxable energy under this part shall be established pursuant to rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (2) The rules made by the commission under Subsection (1): (a) shall provide that an […]
Effective 5/12/2020 10-1-307. Administration, collection, and enforcement of taxes by commission — Distribution of revenues — Administrative charge — Collection of taxes by municipality. (1) (a) Subject to Subsection (1)(b) and except as provided in Subsection (3), the commission shall administer, collect, and enforce the municipal energy sales and use tax from energy suppliers according […]
10-1-308. Report of tax collections — Allocation when location of taxpayer cannot be accurately determined. (1) All municipal energy sales and use taxes collected under this part shall be reported to the commission on forms that accurately identify the municipality where the taxpayer is located. (2) The commission shall make rules, in accordance with Title […]
10-1-310. Existing energy franchise taxes or contractual franchise fees. (1) Except as authorized in Subsection (2), Section 59-12-203, or Section 10-1-304, a municipality may not: (a) impose on, charge, or collect a franchise tax or contractual a franchise fee from an energy supplier; or (b) collect a franchise tax or contractual franchise fee pursuant to […]
