Part

Municipal Energy Sales and Use Tax Act

Title 10 — Utah Municipal Code §§ 10-1-301–10-1-310

Utah Code § 10-1-301— Title
Utah Code § 10-1-302— Purpose and intent
Utah Code § 10-1-303— Definitions
Utah Code § 10-1-304— Energy sales and use tax -- Rate -- Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Exemptions
Utah Code § 10-1-305— Municipal energy sales and use tax ordinance provisions
Utah Code § 10-1-306— Rules for delivered value and point of sale
Utah Code § 10-1-307— Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality
Utah Code § 10-1-308— Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined
Utah Code § 10-1-310— Existing energy franchise taxes or contractual franchise fees