Utah Code 11-26-201. Definitions — Ceiling on local charges based on gross revenue of public service provider

(1) As used in this part:

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City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
Local charge: means one or more of the following charges paid by a public service provider to a county or municipality:
          (1)(a)(i) a tax;
          (1)(a)(ii) a license;
          (1)(a)(iii) a fee;
          (1)(a)(iv) a license fee;
          (1)(a)(v) a license tax; or
          (1)(a)(vi) a charge similar to Subsections (1)(a)(i) through (v). See Utah Code 11-26-201
Municipality: means :
(1)(b)(i) a city; or
(1)(b)(ii) a town. See Utah Code 11-26-201
Person: means :
     (24)(a) an individual;
     (24)(b) an association;
     (24)(c) an institution;
     (24)(d) a corporation;
     (24)(e) a company;
     (24)(f) a trust;
     (24)(g) a limited liability company;
     (24)(h) a partnership;
     (24)(i) a political subdivision;
     (24)(j) a government office, department, division, bureau, or other body of government; and
     (24)(k) any other organization or entity. See Utah Code 68-3-12.5
Public service provider: means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303. See Utah Code 11-26-201
Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5

(1)(a) “Local charge” means one or more of the following charges paid by a public service provider to a county or municipality:

(1)(a)(i) a tax;

(1)(a)(ii) a license;

(1)(a)(iii) a fee;

(1)(a)(iv) a license fee;

(1)(a)(v) a license tax; or

(1)(a)(vi) a charge similar to Subsections (1)(a)(i) through (v).

(1)(b) “Municipality” means:

(1)(b)(i) a city; or

(1)(b)(ii) a town.

(1)(c) “Public service provider” means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303.

(2) A county or a municipality may not impose upon, charge, or collect from a public service provider local charges:

(2)(a) imposed on the basis of the gross revenue of the public service provider;

(2)(b) derived from sales, use, or both sales and use of the service within the county or municipality; and

(2)(c) in a total amount that is greater than 6% of gross revenue.

(3) The determination of gross revenue under this section may not include:

(3)(a) the sale of gas or electricity as special fuel for motor vehicles; or

(3)(b) a local charge.

(4) This section may not be construed to:

(4)(a) affect or limit the power of a county or a municipality to impose sales and use taxes under:

(4)(b) grant any county or municipality the power to impose a local charge not otherwise provided for by law.

(5) This section takes precedence over any conflicting provision of law.