Utah Code 11-26-401. Definitions — Prohibition on car sharing program taxes, fees, and other charges
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(1) As used in this part:
Terms Used In Utah Code 11-26-401
- Car sharing: means the same as that term is defined in Section
13-48a-101 . See Utah Code 11-26-401 - City: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5 - Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Local political subdivision: means the same as that term is defined in Section
11-14-102 . See Utah Code 11-26-401 - Rental: means the same as the terms "lease" or "rental" are defined in Section
59-12-102 . See Utah Code 11-26-401 - Town: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5
(1)(a) “Car sharing” means the same as that term is defined in Section 13-48a-101 .
(1)(b) “County” means the same as that term is defined in Section 17-50-101 .
(1)(c) “Local political subdivision” means the same as that term is defined in Section 11-14-102 .
(1)(d) “Municipality” means a city or a town.
(1)(e) “Rental” means the same as the terms “lease” or “rental” are defined in Section 59-12-102 .
(2) A local political subdivision may not impose a tax, fee, or charge on the gross proceeds or gross income of a car sharing transaction that the jurisdiction does not impose on other transactions involving the rental of a motor vehicle without a driver.