(1)  Municipal legislative bodies may:

Terms Used In Utah Code 10-8-4

  • Municipality: means :
(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;
(b) a town, as classified in Section 10-2-301; or
(c) a metro township as that term is defined in Section 10-2a-403 unless the term is used in the context of authorizing, governing, or otherwise regulating the provision of municipal services. See Utah Code 10-1-104
(a)  subject to Subsection (2), fix the amount, terms, and manner of issuing licenses; and

(b)  consistent with general law, provide the manner and form in which special taxes are levied and collected.

(2) 

(a)  Municipal legislative bodies may not discriminate between resident community businesses and nonresident community businesses in establishing license requirements.

(b)  Municipal legislative bodies may not impose motor vehicle delivery license fees on persons or entities who:

(i)  are licensed as dealers in another municipality; or

(ii)  do not have a permanent business location in the municipality.

Amended by Chapter 78, 2008 General Session