Utah Code 63H-1-203. Levy of a municipal tax — Direct tax payment to MIDA
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(1) A levy of a municipal energy tax, MIDA energy tax, telecommunications tax, transient room tax, resort communities tax, or additional resort communities sales tax, including an increase in the applicable tax rate, requires the affirmative vote of:
Terms Used In Utah Code 63H-1-203
- Authority: means the Military Installation Development Authority, created under Section
63H-1-201 . See Utah Code 63H-1-102 - Board: means the governing body of the authority created under Section
63H-1-301 . See Utah Code 63H-1-102 - MIDA energy tax: means the tax levied under Section
63H-1-204 . See Utah Code 63H-1-102 - Municipal energy tax: means a municipal energy sales and use tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act. See Utah Code 63H-1-102
- Resort communities tax: means a sales and use tax imposed under Section
59-12-401 . See Utah Code 63H-1-102 - Telecommunications tax: means a telecommunications license tax under Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act. See Utah Code 63H-1-102
- Transient room tax: means a tax under Section
59-12-352 . See Utah Code 63H-1-102
(1)(a) the authority board; and
(1)(b) a majority of all elected members of the authority board.
(2) If the authority board levies a municipal energy tax, a consumer who acquires taxable energy shall pay the tax directly to the authority on a monthly basis if the consumer’s energy supplier is not required under federal law to collect the tax in the manner described in Section 10-1-307 .