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U.S. State Codes
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Utah
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Title 10 - Utah Municipal Code
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Chapter 1 - General Provisions
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Part 3 - Municipal Energy Sales and Use Tax Act
Part 3 - Municipal Energy Sales and Use Tax Act
Section 301 - Title.
Section 302 - Purpose and intent.
Section 303 - Definitions.
Section 304 - Municipality and military installation development authority may levy tax -- Rate -- Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Exemptions.
Section 305 - Municipal energy sales and use tax ordinance provisions.
Section 306 - Rules for delivered value and point of sale.
Section 307 - Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality.
Section 308 - Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.
Section 310 - Existing energy franchise taxes or contractual franchise fees.