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Utah Code § 63H-1-203

Levy of a municipal tax -- Direct tax payment to MIDA

Amended by Chapter 514, 2024 General Session

(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:

(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.

Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.