As used in this part:

(1) “Commission” means the State Tax Commission.
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Terms Used In Utah Code 10-1-303

  • City: means a municipality that is classified by population as a city of the first class, a city of the second class, a city of the third class, a city of the fourth class, or a city of the fifth class, under Section 10-2-301. See Utah Code 10-1-104
  • Commission: means the State Tax Commission. See Utah Code 10-1-303
  • Contract: A legal written agreement that becomes binding when signed.
  • De minimis amount: means an amount of taxable energy that does not exceed the greater of:
         (4)(a) 5% of the energy supplier's estimated total Utah gross receipts from sales of property or services; or
         (4)(b) $10,000. See Utah Code 10-1-303
  • Energy supplier: means a person supplying taxable energy, except that the commission may by rule exclude from this definition a person supplying a de minimis amount of taxable energy. See Utah Code 10-1-303
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Franchise agreement: means a franchise or an ordinance, contract, or agreement granting a franchise. See Utah Code 10-1-303
  • Franchise tax: means :
         (8)(a) a franchise tax;
         (8)(b) a tax similar to a franchise tax; or
         (8)(c) any combination of Subsections (8)(a) and (b). See Utah Code 10-1-303
  • Land: includes :
         (18)(a) land;
         (18)(b) a tenement;
         (18)(c) a hereditament;
         (18)(d) a water right;
         (18)(e) a possessory right; and
         (18)(f) a claim. See Utah Code 68-3-12.5
  • Municipality: means a city or town. See Utah Code 10-1-303
  • Person: is a s defined in Section 59-12-102. See Utah Code 10-1-303
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Taxable energy: means gas and electricity. See Utah Code 10-1-303
  • Town: means a municipality classified by population as a town under Section 10-2-301. See Utah Code 10-1-104
(2) “Contractual franchise fee” means:

     (2)(a) a fee:

          (2)(a)(i) provided for in a franchise agreement; and
          (2)(a)(ii) that is consideration for the franchise agreement; or
     (2)(b)

          (2)(b)(i) a fee similar to Subsection (2)(a); or
          (2)(b)(ii) any combination of Subsections (2)(a) and (b).
(3)

     (3)(a) “Delivered value” means the fair market value of the taxable energy delivered for sale or use in the municipality and includes:

          (3)(a)(i) the value of the energy itself; and
          (3)(a)(ii) any transportation, freight, customer demand charges, services charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality.
     (3)(b) “Delivered value” does not include the amount of a tax paid under:

          (3)(b)(i) Title 59, Chapter 12, Sales and Use Tax Act; or
          (3)(b)(ii) this part.
(4) “De minimis amount” means an amount of taxable energy that does not exceed the greater of:

     (4)(a) 5% of the energy supplier‘s estimated total Utah gross receipts from sales of property or services; or
     (4)(b) $10,000.
(5) “Energy supplier” means a person supplying taxable energy, except that the commission may by rule exclude from this definition a person supplying a de minimis amount of taxable energy.
(6) “Fairpark district” means the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201.
(7) “Franchise agreement” means a franchise or an ordinance, contract, or agreement granting a franchise.
(8) “Franchise tax” means:

     (8)(a) a franchise tax;
     (8)(b) a tax similar to a franchise tax; or
     (8)(c) any combination of Subsections (8)(a) and (b).
(9) “Military authority” means the Military Installation Development Authority, created in Section 63H-1-201.
(10) “Municipality” means a city or town.
(11) “Person” is as defined in Section 59-12-102.
(12) “Point of the mountain authority” means the Point of the Mountain State Land Authority, created in Section 11-59-201.
(13) “Taxable energy” means gas and electricity.

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