Section 203 - Levy of a municipal tax -- Direct tax payment to MIDA.

UT Code § 63H-1-203 (2019) (N/A)
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(1) A levy of a municipal energy tax, MIDA energy tax, telecommunications tax, transient room tax, or resort communities tax, including an increase in the applicable tax rate, requires the affirmative vote of: (a) the authority board; and (b) a majority of all elected members of the authority board.

(a) the authority board; and

(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.