Utah Code 10-8-4. Special taxes and licenses
Current as of: 2024 | Check for updates
|
Other versions
(1) Municipal legislative bodies may:
Terms Used In Utah Code 10-8-4
- Municipal: means of or relating to a municipality. See Utah Code 10-1-104
- Municipality: means :(5)(a) a city of the first class, city of the second class, city of the third class, city of the fourth class, city of the fifth class;(5)(b) a town, as classified in Section
10-2-301 ; or(5)(c) a preliminary municipality incorporated under Chapter 2a, Part 5, Incorporation of a Preliminary Municipality. See Utah Code 10-1-104(1)(a) subject to Subsection (2), fix the amount, terms, and manner of issuing licenses; and(1)(b) consistent with general law, provide the manner and form in which special taxes are levied and collected.
(2)
(2)(a) Municipal legislative bodies may not discriminate between resident community businesses and nonresident community businesses in establishing license requirements.
(2)(b) Municipal legislative bodies may not impose motor vehicle delivery license fees on persons or entities who:
(2)(b)(i) are licensed as dealers in another municipality; or
(2)(b)(ii) do not have a permanent business location in the municipality.