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  2. U.S. State Codes
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  4. Utah
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  6. Title 10 - Utah Municipal Code
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  8. Chapter 1 - General Provisions
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  10. Part 3 - Municipal Energy Sales and Use Tax Act


Part 3 - Municipal Energy Sales and Use Tax Act


  • Section 301 - Title.
  • Section 302 - Purpose and intent.
  • Section 303 - Definitions.
  • Section 304 - Municipality and military installation development authority may levy tax -- Rate -- Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Exemptions.
  • Section 305 - Municipal energy sales and use tax ordinance provisions.
  • Section 306 - Rules for delivered value and point of sale.
  • Section 307 - Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality.
  • Section 308 - Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.
  • Section 310 - Existing energy franchise taxes or contractual franchise fees.
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