Terms Used In Utah Code > Title 10 > Chapter 1 > Part 3 - Municipal Energy Sales and Use Tax Act

• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• Budget: means a plan of financial operations for a fiscal period which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them. See Utah Code 10-6-106
• 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.
• 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). See Utah Code 10-1-303
• 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
• 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. 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
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• 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.
• Fairpark district: means the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201. See Utah Code 10-1-303
• Financial officer: means the mayor in the council-mayor optional form of government or the city official as authorized by Section 10-6-158. See Utah Code 10-6-106
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• 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
• Governing body: means a city council, or city commission, as the case may be, but the authority to make any appointment to any position created by this chapter is vested in the mayor in the council-mayor optional form of government. See Utah Code 10-6-106
• 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
• Military authority: means the Military Installation Development Authority, created in Section 63H-1-201. See Utah Code 10-1-303
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• 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
• Municipality: means a city or town. See Utah Code 10-1-303
• Person: means an individual, corporation, partnership, organization, association, trust, governmental agency, or any other legal entity. See Utah Code 10-1-104
• Person: is a s defined in Section 59-12-102. See Utah Code 10-1-303
• Point of the mountain authority: means the Point of the Mountain State Land Authority, created in Section 11-59-201. 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
• Utility: means a utility owned by a city, in whole or in part, that provides electricity, gas, water, or sewer, or any combination of them. See Utah Code 10-6-106