Effective 7/1/2023
11-26-401. Definitions — Prohibition on car sharing program taxes, fees, and other charges.
| (1) |
As used in this part:
Terms Used In Utah Code 11-26-401- Car sharing: means the same as that term is defined in Section 13-48a-101. See Utah Code 11-26-401
- City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- County: means the same as that term is defined in Section 17-50-101. See Utah Code 11-26-401
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Municipality: means a city or a town. See Utah Code 11-26-401
- Political subdivision: means the same as that term is defined in Section 11-14-102. See Utah Code 11-26-401
- Rental: means the same as the terms "lease" or "rental" are defined in Section 59-12-102. See Utah Code 11-26-401
- Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
| (a) |
“Car sharing” means the same as that term is defined in Section 13-48a-101. |
| (b) |
“County” means the same as that term is defined in Section 17-50-101. |
| (c) |
“Municipality” means a city or a town. |
| (d) |
“Political subdivision” means the same as that term is defined in Section 11-14-102. |
| (e) |
“Rental” means the same as the terms “lease” or “rental” are defined in Section 59-12-102. |
|
| (2) |
A county, municipality, or other political subdivision may not impose a tax, fee, or charge on the gross proceeds or gross income of a car sharing transaction that the jurisdiction does not impose on other transactions involving the rental of a motor vehicle without a driver. |
Enacted by Chapter 361, 2023 General Session
