Section 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: (i) a tax; (ii) a license; (iii) a fee; (iv) […]

Section 202 – Exemption of municipality from taxation limitation.

Effective 5/8/2018 11-26-202. Exemption of municipality from taxation limitation. A municipality is exempt from this limit by a majority vote of the municipality’s voters who vote in a municipal election. Renumbered and Amended by Chapter 283, 2018 General Session