Utah Code 63H-1-203. Levy of a municipal tax — Direct tax payment to MIDA

(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:

Terms Used In Utah Code 63H-1-203

Authority: means the Military Installation Development Authority, created under Section 63H-1-201. See Utah Code 63H-1-102
Board: means the governing body of the authority created under Section 63H-1-301. See Utah Code 63H-1-102
MIDA energy tax: means the tax levied under Section 63H-1-204. See Utah Code 63H-1-102
Municipal energy tax: means a municipal energy sales and use tax under 3. See Utah Code 63H-1-102
Resort communities tax: means a sales and use tax imposed under Section 59-12-401. See Utah Code 63H-1-102
Telecommunications tax: means a telecommunications license tax under 4. See Utah Code 63H-1-102
Transient room tax: means a tax under Section 59-12-352. See Utah Code 63H-1-102

(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.

Amended by Chapter 362, 2013 General Session

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