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

Terms Used In Utah Code > Title 10 > Chapter 1 > Part 3 - Municipal Energy Sales and Use Tax Act

  • Accessory dwelling unit: means a habitable living unit added to, created within, or detached from a primary single-family dwelling and contained on one lot. See Utah Code 10-9a-103
  • Adversely affected party: means a person other than a land use applicant who:
    (a) owns real property adjoining the property that is the subject of a land use application or land use decision; or
    (b) will suffer a damage different in kind than, or an injury distinct from, that of the general community as a result of the land use decision. See Utah Code 10-9a-103
  • Advertisement: means any written, oral, or graphic statement or representation made by a supplier in connection with the solicitation of business. See Utah Code 13-11a-2
  • Affected entity: means a county, municipality, special district, special service district under Title 17D, Chapter 1, Special Service District Act, school district, interlocal cooperation entity established under Title 11, Chapter 13, Interlocal Cooperation Act, specified public utility, property owner, property owners association, or the Department of Transportation, if:
    (a) the entity's services or facilities are likely to require expansion or significant modification because of an intended use of land;
    (b) the entity has filed with the municipality a copy of the entity's general or long-range plan; or
    (c) the entity has filed with the municipality a request for notice during the same calendar year and before the municipality provides notice to an affected entity in compliance with a requirement imposed under this chapter. See Utah Code 10-9a-103
  • Affected owner: means the owner of real property that is:
    (a) a single project;
    (b) the subject of a land use approval that sponsors of a referendum timely challenged in accordance with Subsection 20A-7-601(6); and
    (c) determined to be legally referable under Section 20A-7-602. See Utah Code 10-9a-103
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appeal authority: means the person, board, commission, agency, or other body designated by ordinance to decide an appeal of a decision of a land use application or a variance. See Utah Code 10-9a-103
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Audit: means a review by a supplier of a dealer's warranty claims records. See Utah Code 13-14b-102
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Billboard: means a freestanding ground sign located on industrial, commercial, or residential property if the sign is designed or intended to direct attention to a business, product, or service that is not sold, offered, or existing on the property where the sign is located. See Utah Code 10-9a-103
  • Business enterprise: means a sole proprietorship, partnership, association, joint venture, corporation, limited liability company, or other entity used in carrying on a business. See Utah Code 13-23-2
  • Buyer: means an individual who is solicited to purchase or who purchases the services of a credit services organization. See Utah Code 13-21-2
  • Chapter: means a chapter, branch, area, office, or similar affiliate of a charitable organization. See Utah Code 13-22-2
  • Charitable organization: includes a chapter or a person who solicits contributions within the state for a charitable organization. See Utah Code 13-22-2
  • Charitable purpose: means any benevolent, educational, philanthropic, humane, patriotic, religious, eleemosynary, social welfare or advocacy, public health, environmental, conservation, civic, or other charitable objective or for the benefit of a public safety, law enforcement, or firefighter fraternal association. See Utah Code 13-22-2
  • Charitable sales promotion: means an advertising or sales campaign, conducted by a commercial co-venturer, which represents that the purchase or use of goods or services offered by the commercial co-venturer will benefit, in whole or in part, a charitable organization or purpose. See Utah Code 13-22-2
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Charter school: means :
    (i) an operating charter school;
    (ii) a charter school applicant that a charter school authorizer approves in accordance with 3; or
    (iii) an entity that is working on behalf of a charter school or approved charter applicant to develop or construct a charter school building. See Utah Code 10-9a-103
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • clearly and conspicuously disclose: means :
    (a) in the print media:
    (i) to state in typeface that is sufficiently bold to be obviously seen;
    (ii) to state in type size of at least 10 point type for a 14" x 23" document, and, in larger documents, of a type size of proportionately the same size; and
    (iii) to place in the text so as to be obviously seen;
    (b) in radio advertising, to verbally state in the same volume as that used in the advertisement;
    (c) in television advertising, the method for print media or radio advertising is acceptable unless contrary to other governing laws. See Utah Code 13-11a-2
  • Commercial co-venturer: means a person who for profit is regularly and primarily engaged in trade or commerce other than in connection with soliciting for a charitable organization or purpose. See Utah Code 13-22-2
  • Commission: means the State Tax Commission. See Utah Code 10-1-303
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conditional use: means a land use that, because of the unique characteristics or potential impact of the land use on the municipality, surrounding neighbors, or adjacent land uses, may not be compatible in some areas or may be compatible only if certain conditions are required that mitigate or eliminate the detrimental impacts. See Utah Code 10-9a-103
  • Consumer: means an individual who enters into an agreement or contract for the transfer, lease, purchase of a new motor vehicle other than for purposes of resale, or sublease during the duration of the period defined under Section 13-20-5. See Utah Code 13-20-2
  • Consumer: means a purchaser of health spa services for consideration. See Utah Code 13-23-2
  • Consumer transaction: includes :
    (i) any of the following with respect to a transfer or disposition described in Subsection (2)(a):
    (A) an offer;
    (B) a solicitation;
    (C) an agreement; or
    (D) performance of an agreement; or
    (ii) a charitable solicitation. See Utah Code 13-11-3
  • Contiguous: means :
    (a) if used to described an area, continuous, uninterrupted, and without an island of territory not included as part of the area; and
    (b) if used to describe an area's relationship to another area, sharing a common boundary. See Utah Code 10-1-104
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Contractual franchise fee: means :
    (a) a fee:
    (i) provided for in a franchise agreement; and
    (ii) that is consideration for the franchise agreement; or
    (b) 
    (i) a fee similar to Subsection (2)(a); or
    (ii) any combination of Subsections (2)(a) and (b). See Utah Code 10-1-303
  • Contribution: means the pledge or grant for a charitable purpose of any money or property of any kind, including any of the following:
    (i) a gift, subscription, loan, advance, or deposit of money or anything of value;
    (ii) a contract, promise, or agreement, express or implied, whether or not legally enforceable, to make a contribution for charitable purposes; or
    (iii) fees, dues, or assessments paid by members, when membership is conferred solely as consideration for making a contribution. See Utah Code 13-22-2
  • Contributor: means a donor, pledgor, purchaser, or other person who makes a contribution. See Utah Code 13-22-2
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County executive: means :Utah Code 68-3-12.5
  • Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. Source: OCC
  • Credit reporting agency: means a person who, for a monetary fee, dues, or on a cooperative nonprofit basis, regularly engages in whole or in part in the practice of assembling or evaluating consumer credit information or other information on consumers for the purpose of furnishing consumer reports to third persons. See Utah Code 13-21-2
  • Credit services organization: means a person who represents that the person or an employee is a debt professional or credit counselor, or, with respect to the extension of credit by others, sells, provides, or performs, or represents that the person can or will sell, provide, or perform, in return for the payment of money or other valuable consideration any of the following services:
    (i) improving a buyer's credit record, history, or rating;
    (ii) providing advice, assistance, instruction, or instructional materials to a buyer with regard to Subsection (3)(a)(i); or
    (iii) debt reduction or debt management plans. See Utah Code 13-21-2
  • Culinary water authority: means the department, agency, or public entity with responsibility to review and approve the feasibility of the culinary water system and sources for the subject property. See Utah Code 10-9a-103
  • Current net price: means the price charged to a dealer for repair parts as listed in the printed price list or catalog or invoice of the supplier in effect at the time a warranty claim is submitted. See Utah Code 13-14b-102
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • De minimis amount: means an amount of taxable energy that does not exceed the greater of:
    (a) 5% of the energy supplier's estimated total Utah gross receipts from sales of property or services; or
    (b) $10,000. See Utah Code 10-1-303
  • dealer: means a person or any other entity having a dealer agreement for selling and retailing:
    (a) agricultural equipment;
    (b) dairy and farmstead mechanization equipment;
    (c) construction, utility, and industrial equipment;
    (d) outdoor power equipment;
    (e) lawn and garden equipment; or
    (f) attachments or repair parts for equipment listed in Subsections (4)(a) through (e). See Utah Code 13-14b-102
  • Dealer agreement: means an oral or written contract or an agreement of definite or indefinite duration, between a supplier and an equipment dealer that authorizes or requires the equipment dealer to perform services or supply parts under a warranty, or to do both. See Utah Code 13-14b-102
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Delivered value: means the fair market value of the taxable energy delivered for sale or use in the municipality and includes:
    (i) the value of the energy itself; and
    (ii) any transportation, freight, customer demand charges, services charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality. See Utah Code 10-1-303
  • Development activity: means :
    (a) any construction or expansion of a building, structure, or use that creates additional demand and need for public facilities;
    (b) any change in use of a building or structure that creates additional demand and need for public facilities; or
    (c) any change in the use of land that creates additional demand and need for public facilities. See Utah Code 10-9a-103
  • Development agreement: means a written agreement or amendment to a written agreement between a municipality and one or more parties that regulates or controls the use or development of a specific area of land. See Utah Code 10-9a-103
  • Devise: To gift property by will.
  • Director: means the director of the Division of Consumer Protection. See Utah Code 13-22-2
  • Disability: means a physical or mental impairment that substantially limits one or more of a person's major life activities, including a person having a record of such an impairment or being regarded as having such an impairment. See Utah Code 10-9a-103
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Distributor: means any person engaged in the business of renting, selling or licensing motion pictures to exhibitors. See Utah Code 13-13-2
  • Division: means the Division of Consumer Protection of the Department of Commerce. See Utah Code 13-22-2
  • Division: means the Division of Consumer Protection. See Utah Code 13-23-2
  • Docket: A log containing brief entries of court proceedings.
  • Donor: The person who makes a gift.
  • Energy supplier: means a person supplying taxable energy, except that the commission may by rule exclude from this definition a person supplying a de minimis amount of taxable energy. See Utah Code 10-1-303
  • Enforcing authority: means the Division of Consumer Protection. See Utah Code 13-11-3
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Exhibitor: means any person engaged in the business of operating a theatre in this state. See Utah Code 13-13-2
  • Extension of credit: means the right to defer payment of debt or to incur debt and defer its payment, offered or granted primarily for personal, family, or household purposes. See Utah Code 13-21-2
  • Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. Source: OCC
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Final judgment: means a judgment, including any supporting opinion, that determines the rights of the parties and concerning which appellate remedies have been exhausted or the time for appeal has expired. See Utah Code 13-11-3
  • Fire authority: means the department, agency, or public entity with responsibility to review and approve the feasibility of fire protection and suppression services for the subject property. See Utah Code 10-9a-103
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Flood plain: means land that:
    (a) is within the 100-year flood plain designated by the Federal Emergency Management Agency; or
    (b) has not been studied or designated by the Federal Emergency Management Agency but presents a likelihood of experiencing chronic flooding or a catastrophic flood event because the land has characteristics that are similar to those of a 100-year flood plain designated by the Federal Emergency Management Agency. See Utah Code 10-9a-103
  • Franchise agreement: means a franchise or an ordinance, contract, or agreement granting a franchise. See Utah Code 10-1-303
  • Franchise tax: means :
    (a) a franchise tax;
    (b) a tax similar to a franchise tax; or
    (c) any combination of Subsections (7)(a) and (b). See Utah Code 10-1-303
  • Fraud: Intentional deception resulting in injury to another.
  • General plan: means a document that a municipality adopts that sets forth general guidelines for proposed future development of the land within the municipality. See Utah Code 10-9a-103
  • Geologic hazard: means :
    (a) a surface fault rupture;
    (b) shallow groundwater;
    (c) liquefaction;
    (d) a landslide;
    (e) a debris flow;
    (f) unstable soil;
    (g) a rock fall; or
    (h) any other geologic condition that presents a risk:
    (i) to life;
    (ii) of substantial loss of real property; or
    (iii) of substantial damage to real property. See Utah Code 10-9a-103
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Goods and services: means all items which may be the subject of a sales transaction. See Utah Code 13-11a-2
  • Governing body: means collectively the legislative body and the executive of any municipality. See Utah Code 10-1-104
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Grantor: The person who establishes a trust and places property into it.
  • Health spa: means a business enterprise that provides access to a facility:
    (i) for a charge or a fee; and
    (ii) for the development or preservation of physical fitness or well-being, through exercise, weight control, or athletics. See Utah Code 13-23-2
  • Health spa facility: means a facility to which a business entity provides access:
    (a) for a charge or a fee; and
    (b) for the development or preservation of physical fitness or well-being, through exercise, weight control, or athletics. See Utah Code 13-23-2
  • Health spa service: includes a personal training service. See Utah Code 13-23-2
  • Highway: includes :Utah Code 68-3-12.5
  • Historic preservation authority: means a person, board, commission, or other body designated by a legislative body to:
    (a) recommend land use regulations to preserve local historic districts or areas; and
    (b) administer local historic preservation land use regulations within a local historic district or area. See Utah Code 10-9a-103
  • Hookup fee: means a fee for the installation and inspection of any pipe, line, meter, or appurtenance that connects to a municipal water, sewer, storm water, power, or other utility system. See Utah Code 10-9a-103
  • Identical plans: means building plans submitted to a municipality that:
    (a) are clearly marked as "identical plans";
    (b) are substantially identical to building plans that were previously submitted to and reviewed and approved by the municipality; and
    (c) describe a building that:
    (i) is located on land zoned the same as the land on which the building described in the previously approved plans is located;
    (ii) is subject to the same geological and meteorological conditions and the same law as the building described in the previously approved plans;
    (iii) has a floor plan identical to the building plan previously submitted to and reviewed and approved by the municipality; and
    (iv) does not require any additional engineering or analysis. See Utah Code 10-9a-103
  • Impact fee: means a payment of money imposed under Title 11, Chapter 36a, Impact Fees Act. See Utah Code 10-9a-103
  • Improvement completion assurance: means a surety bond, letter of credit, financial institution bond, cash, assignment of rights, lien, or other equivalent security required by a municipality to guaranty the proper completion of landscaping or an infrastructure improvement required as a condition precedent to:
    (a) recording a subdivision plat; or
    (b) development of a commercial, industrial, mixed use, or multifamily project. See Utah Code 10-9a-103
  • Improvement warranty: means an applicant's unconditional warranty that the applicant's installed and accepted landscaping or infrastructure improvement:
    (a) complies with the municipality's written standards for design, materials, and workmanship; and
    (b) will not fail in any material respect, as a result of poor workmanship or materials, within the improvement warranty period. See Utah Code 10-9a-103
  • Improvement warranty period: means a period:
    (a) no later than one year after a municipality's acceptance of required landscaping; or
    (b) no later than one year after a municipality's acceptance of required infrastructure, unless the municipality:
    (i) determines for good cause that a one-year period would be inadequate to protect the public health, safety, and welfare; and
    (ii) has substantial evidence, on record:
    (A) of prior poor performance by the applicant; or
    (B) that the area upon which the infrastructure will be constructed contains suspect soil and the municipality has not otherwise required the applicant to mitigate the suspect soil. See Utah Code 10-9a-103
  • Infrastructure improvement: means permanent infrastructure that is essential for the public health and safety or that:
    (a) is required for human occupation; and
    (b) an applicant must install:
    (i) in accordance with published installation and inspection specifications for public improvements; and
    (ii) whether the improvement is public or private, as a condition of:
    (A) recording a subdivision plat;
    (B) obtaining a building permit; or
    (C) development of a commercial, industrial, mixed use, condominium, or multifamily project. See Utah Code 10-9a-103
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Internal lot restriction: means a platted note, platted demarcation, or platted designation that:
    (a) runs with the land; and
    (b) 
    (i) creates a restriction that is enclosed within the perimeter of a lot described on the plat; or
    (ii) designates a development condition that is enclosed within the perimeter of a lot described on the plat. See Utah Code 10-9a-103
  • 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.
  • Jurisprudence: The study of law and the structure of the legal system.
  • Land: includes :Utah Code 68-3-12.5
  • Land use applicant: means a property owner, or the property owner's designee, who submits a land use application regarding the property owner's land. See Utah Code 10-9a-103
  • Land use authority: means :
    (a) a person, board, commission, agency, or body, including the local legislative body, designated by the local legislative body to act upon a land use application; or
    (b) if the local legislative body has not designated a person, board, commission, agency, or body, the local legislative body. See Utah Code 10-9a-103
  • Land use decision: means an administrative decision of a land use authority or appeal authority regarding:
    (a) a land use permit; or
    (b) a land use application. See Utah Code 10-9a-103
  • Land use permit: means a permit issued by a land use authority. See Utah Code 10-9a-103
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legislative body: means the municipal council. See Utah Code 10-9a-103
  • License agreement: means any contract between a distributor and an exhibitor for the exhibition of a motion picture by the exhibitor in this state. See Utah Code 13-13-2
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Local historic district or area: means a geographically definable area that:
    (a) contains any combination of buildings, structures, sites, objects, landscape features, archeological sites, or works of art that contribute to the historic preservation goals of a legislative body; and
    (b) is subject to land use regulations to preserve the historic significance of the local historic district or area. See Utah Code 10-9a-103
  • Lot: means a tract of land, regardless of any label, that is created by and shown on a subdivision plat that has been recorded in the office of the county recorder. See Utah Code 10-9a-103
  • Lot line adjustment: means a relocation of a lot line boundary between adjoining lots or between a lot and adjoining parcels in accordance with Section 10-9a-608:
    (i) whether or not the lots are located in the same subdivision; and
    (ii) with the consent of the owners of record. See Utah Code 10-9a-103
  • Major transit investment corridor: means public transit service that uses or occupies:
    (a) public transit rail right-of-way;
    (b) dedicated road right-of-way for the use of public transit, such as bus rapid transit; or
    (c) fixed-route bus corridors subject to an interlocal agreement or contract between a municipality or county and:
    (i) a public transit district as defined in Section 17B-2a-802; or
    (ii) an eligible political subdivision as defined in Section 59-12-2219. See Utah Code 10-9a-103
  • Manufacturer: means manufacturer, importer, distributor, or anyone who is named as the warrantor on an express written warranty on a motor vehicle. See Utah Code 13-20-2
  • Material fact: means information that a person of ordinary intelligence and prudence would consider relevant in deciding whether or not to make a contribution in response to a charitable solicitation. See Utah Code 13-22-2
  • Moderate income housing: means housing occupied or reserved for occupancy by households with a gross household income equal to or less than 80% of the median gross income for households of the same size in the county in which the city is located. See Utah Code 10-9a-103
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Motor home: means a self-propelled vehicular unit, primarily designed as a temporary dwelling for travel, recreational, and vacation use. See Utah Code 13-20-2
  • Motor vehicle: includes :
    (i) a motor home, as defined in this section, but only the self-propelled vehicle and chassis sold in this state;
    (ii) a motor vehicle, as defined in Section 41-1a-102, sold in this state; and
    (iii) a motorcycle, as defined in Section 41-1a-102, sold in this state if the motorcycle is designed primarily for use and operation on paved highways. See Utah Code 13-20-2
  • Municipal: means of or relating to a municipality. See Utah Code 10-1-104
  • Municipal utility easement: means an easement that:
    (a) is created or depicted on a plat recorded in a county recorder's office and is described as a municipal utility easement granted for public use;
    (b) is not a protected utility easement or a public utility easement as defined in Section 54-3-27;
    (c) the municipality or the municipality's affiliated governmental entity uses and occupies to provide a utility service, including sanitary sewer, culinary water, electrical, storm water, or communications or data lines;
    (d) is used or occupied with the consent of the municipality in accordance with an authorized franchise or other agreement;
    (e) 
    (i) is used or occupied by a specified public utility in accordance with an authorized franchise or other agreement; and
    (ii) is located in a utility easement granted for public use; or
    (f) is described in Section 10-9a-529 and is used by a specified public utility. See Utah Code 10-9a-103
  • Municipality: means a city, town, or metro township. See Utah Code 10-1-303
  • 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
  • National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) Source: OCC
  • Nominal fee: means a fee that reasonably reimburses a municipality only for time spent and expenses incurred in:
    (a) verifying that building plans are identical plans; and
    (b) reviewing and approving those minor aspects of identical plans that differ from the previously reviewed and approved building plans. See Utah Code 10-9a-103
  • Noncomplying structure: means a structure that:
    (a) legally existed before the structure's current land use designation; and
    (b) because of one or more subsequent land use ordinance changes, does not conform to the setback, height restrictions, or other regulations, excluding those regulations, which govern the use of land. See Utah Code 10-9a-103
  • Nonconforming use: means a use of land that:
    (a) legally existed before its current land use designation;
    (b) has been maintained continuously since the time the land use ordinance governing the land changed; and
    (c) because of one or more subsequent land use ordinance changes, does not conform to the regulations that now govern the use of the land. See Utah Code 10-9a-103
  • Nondiscounted price: means a price at which the goods or services are offered at the time of the price assessment without a temporary store reduction in price. See Utah Code 13-11a-2
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Official map: means a map drawn by municipal authorities and recorded in a county recorder's office that:
    (a) shows actual and proposed rights-of-way, centerline alignments, and setbacks for highways and other transportation facilities;
    (b) provides a basis for restricting development in designated rights-of-way or between designated setbacks to allow the government authorities time to purchase or otherwise reserve the land; and
    (c) has been adopted as an element of the municipality's general plan. See Utah Code 10-9a-103
  • organization: means any person, joint venture, partnership, limited liability company, corporation, association, group, or other entity:
    (i) who is or holds itself out to be:
    (A) a benevolent, educational, voluntary health, philanthropic, humane, patriotic, religious or eleemosynary, social welfare or advocacy, public health, environmental or conservation, or civic organization;
    (B) for the benefit of a public safety, law enforcement, or firefighter fraternal association; or
    (C) established for any charitable purpose;
    (ii) who solicits or obtains contributions solicited from the public for a charitable purpose; or
    (iii) in any manner employs a charitable appeal as the basis of any solicitation or employs an appeal that reasonably suggests or implies that there is a charitable purpose to any solicitation. See Utah Code 13-22-2
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Parcel: means any real property that is not a lot. See Utah Code 10-9a-103
  • Parcel boundary adjustment: means a recorded agreement between owners of adjoining parcels adjusting the mutual boundary, either by deed or by a boundary line agreement in accordance with Section 10-9a-524, if no additional parcel is created and:
    (i) none of the property identified in the agreement is a lot; or
    (ii) the adjustment is to the boundaries of a single person's parcels. See Utah Code 10-9a-103
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Performing group: means a vocal or instrumental group that performs live music for a paying audience. See Utah Code 13-11a-2
  • Person: means an individual, corporation, government, governmental subdivision or agency, business trust, estate, trust, partnership, association, cooperative, or any other legal entity. See Utah Code 13-11-3
  • Person: means an individual, including a consumer, corporation, government, or governmental subdivision or agency, business trust, estate, trust, partnership, unincorporated association, two or more of any of the foregoing having a joint or common interest, or any other legal or commercial entity. See Utah Code 13-11a-2
  • Person: is a s defined in Section 59-12-102. See Utah Code 10-1-303
  • Person: means an individual, corporation, partnership, organization, association, trust, governmental agency, or any other legal entity. See Utah Code 10-9a-103
  • Person: means :Utah Code 68-3-12.5
  • Personal training service: means the personalized instruction, training, supervision, or monitoring of an individual's physical fitness or well-being, through exercise, weight control, or athletics. See Utah Code 13-23-2
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plan for moderate income housing: means a written document adopted by a municipality's legislative body that includes:
    (a) an estimate of the existing supply of moderate income housing located within the municipality;
    (b) an estimate of the need for moderate income housing in the municipality for the next five years;
    (c) a survey of total residential land use;
    (d) an evaluation of how existing land uses and zones affect opportunities for moderate income housing; and
    (e) a description of the municipality's program to encourage an adequate supply of moderate income housing. See Utah Code 10-9a-103
  • Plat: means an instrument subdividing property into lots as depicted on a map or other graphical representation of lands that a licensed professional land surveyor makes and prepares in accordance with Section 10-9a-603 or 57-8-13. See Utah Code 10-9a-103
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Potential geologic hazard area: means an area that:
    (a) is designated by a Utah Geological Survey map, county geologist map, or other relevant map or report as needing further study to determine the area's potential for geologic hazard; or
    (b) has not been studied by the Utah Geological Survey or a county geologist but presents the potential of geologic hazard because the area has characteristics similar to those of a designated geologic hazard area. See Utah Code 10-9a-103
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Price assessment: means the determination of the prices underlying a price comparison. See Utah Code 13-11a-2
  • Price assessor: means a firm or individual that determines the prices, including the reference prices, underlying the price comparison, or who makes the price comparison. See Utah Code 13-11a-2
  • Price comparison: means any express representation that a specific savings, reduction, or discount exists or will exist between the supplier's advertised price and another specific price. See Utah Code 13-11a-2
  • Primary location: means the health spa facility that a health spa designates in a contract for health spa services as the health spa facility the consumer in the contract will primarily use for health spa services. See Utah Code 13-23-2
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Product area: means the geographical area in which the prospective purchasers to whom the advertisement is aimed could reasonably be expected to seek the goods or services in question. See Utah Code 13-11a-2
  • Professional fund raiser: means a person who:
    (i) for compensation or any other consideration, for or on behalf of a charitable organization or any other person:
    (A) solicits contributions; or
    (B) promotes or sponsors the solicitation of contributions;
    (ii) 
    (A) for compensation or any other consideration, plans, manages, counsels, consults, or prepares material for, or with respect to, the solicitation of contributions for a charitable organization or any other person; and
    (B) at any time has custody of a contribution for the charitable organization;
    (iii) engages in, or represents being independently engaged in, the business of soliciting contributions for a charitable organization;
    (iv) manages, supervises, or trains any solicitor whether as an employee or otherwise; or
    (v) uses a vending device or vending device decal for financial or other consideration that implies a solicitation of contributions or donations for any charitable organization or charitable purposes. See Utah Code 13-22-2
  • Professional fund raising counsel or consultant: means a person who:
    (i) for compensation or any other consideration, plans, manages, counsels, consults, or prepares material for, or with respect to, the solicitation of contributions for a charitable organization or any other person;
    (ii) does not solicit contributions;
    (iii) does not at any time have custody of a contribution from solicitation; and
    (iv) does not employ, procure, or engage any compensated person to solicit or receive contributions. See Utah Code 13-22-2
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public agency: means :
    (a) the federal government;
    (b) the state;
    (c) a county, municipality, school district, special district, special service district, or other political subdivision of the state; or
    (d) a charter school. See Utah Code 10-9a-103
  • Public grant: means the same as the term "grant" is defined in Section 63G-6a-103. See Utah Code 13-22-2
  • Public hearing: means a hearing at which members of the public are provided a reasonable opportunity to comment on the subject of the hearing. See Utah Code 10-9a-103
  • Public meeting: means a meeting that is required to be open to the public under Title 52, Chapter 4, Open and Public Meetings Act. See Utah Code 10-9a-103
  • Public street: means a public right-of-way, including a public highway, public avenue, public boulevard, public parkway, public road, public lane, public alley, public viaduct, public subway, public tunnel, public bridge, public byway, other public transportation easement, or other public way. See Utah Code 10-9a-103
  • Quorum: The number of legislators that must be present to do business.
  • real property: includes :Utah Code 68-3-12.5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Receiving zone: means an area of a municipality that the municipality designates, by ordinance, as an area in which an owner of land may receive a transferable development right. See Utah Code 10-9a-103
  • Record of survey map: means a map of a survey of land prepared in accordance with Section 10-9a-603, 17-23-17, 17-27a-603, or 57-8-13. See Utah Code 10-9a-103
  • Recording group: means a vocal or instrumental group at least one of the members of which has released a commercial sound recording under the group's name, if the member has a legal right to use of the group's name. See Utah Code 13-11a-2
  • Recreational vehicle trailer: means a travel trailer, camping trailer, or fifth wheel trailer. See Utah Code 13-20-2
  • Regular price: means the price at which a supplier has recently offered the goods or services for sale in good faith in the regular course of business. See Utah Code 13-11a-2
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Residential facility for persons with a disability: means a residence:
    (a) in which more than one person with a disability resides; and
    (b) which is licensed or certified by the Department of Health and Human Services under:
    (i) 1; or
    (ii) 2. See Utah Code 10-9a-103
  • Residential roadway: means a public local residential road that:
    (a) will serve primarily to provide access to adjacent primarily residential areas and property;
    (b) is designed to accommodate minimal traffic volumes or vehicular traffic;
    (c) is not identified as a supplementary to a collector or other higher system classified street in an approved municipal street or transportation master plan;
    (d) has a posted speed limit of 25 miles per hour or less;
    (e) does not have higher traffic volumes resulting from connecting previously separated areas of the municipal road network;
    (f) cannot have a primary access, but can have a secondary access, and does not abut lots intended for high volume traffic or community centers, including schools, recreation centers, sports complexes, or libraries; and
    (g) primarily serves traffic within a neighborhood or limited residential area and is not necessarily continuous through several residential areas. See Utah Code 10-9a-103
  • Road: includes :Utah Code 68-3-12.5
  • Rules of order and procedure: means a set of rules that govern and prescribe in a public meeting:
    (a) parliamentary order and procedure;
    (b) ethical behavior; and
    (c) civil discourse. See Utah Code 10-9a-103
  • Sales transaction: means a sale, lease, assignment, award by chance, or other written or oral transfer or disposition of goods, services, or other property, both tangible and intangible (except securities and insurance), to a person or business, or a solicitation or offer by a supplier with respect to any of these transfers or dispositions. See Utah Code 13-11a-2
  • Sanitary sewer authority: means the department, agency, or public entity with responsibility to review and approve the feasibility of sanitary sewer services or onsite wastewater systems. See Utah Code 10-9a-103
  • Sending zone: means an area of a municipality that the municipality designates, by ordinance, as an area from which an owner of land may transfer a transferable development right. See Utah Code 10-9a-103
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
  • solicitation: includes :
    (i) any of the following done, or purporting to be done, for a charitable purpose:
    (A) any oral or written request, including any request by telephone, radio, television, or other advertising or communications media;
    (B) the distribution, circulation, or posting of any handbill, written advertisement, or publication; or
    (C) an application or other request for a a private grant or, if made by an individual, a public grant; or
    (ii) the sale of, offer or attempt to sell, or request of donations in exchange for any advertisement, membership, subscription, or other article in connection with which any appeal is made for any charitable purpose, or the use of the name of any charitable organization or movement as an inducement or reason for making any purchase donation, or, in connection with any sale or donation, stating or implying that the whole or any part of the proceeds of any sale or donation will go to or be donated to any charitable purpose. See Utah Code 13-22-2
  • Sound recording: means a work resulting from the fixation on a material object, such as a disk, tape, or phono-record, of musical or instrumental sounds. See Utah Code 13-11a-2
  • Special district: means an entity under Title 17B, Limited Purpose Local Government Entities - Special Districts, and any other governmental or quasi-governmental entity that is not a county, municipality, school district, or the state. See Utah Code 10-9a-103
  • Specified public agency: means :
    (a) the state;
    (b) a school district; or
    (c) a charter school. See Utah Code 10-9a-103
  • Specified public utility: means an electrical corporation, gas corporation, or telephone corporation, as those terms are defined in Section 54-2-1. See Utah Code 10-9a-103
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • State: includes any department, division, or agency of the state. See Utah Code 10-9a-103
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subdivision: includes :
    (i) the division or development of land, whether by deed, metes and bounds description, devise and testacy, map, plat, or other recorded instrument, regardless of whether the division includes all or a portion of a parcel or lot; and
    (ii) except as provided in Subsection (65)(c), divisions of land for residential and nonresidential uses, including land used or to be used for commercial, agricultural, and industrial purposes. See Utah Code 10-9a-103
  • Subdivision amendment: means an amendment to a recorded subdivision in accordance with Section 10-9a-608 that:
    (i) vacates all or a portion of the subdivision;
    (ii) alters the outside boundary of the subdivision;
    (iii) changes the number of lots within the subdivision;
    (iv) alters a public right-of-way, a public easement, or public infrastructure within the subdivision; or
    (v) alters a common area or other common amenity within the subdivision. See Utah Code 10-9a-103
  • Subpoena: A command to a witness to appear and give testimony.
  • Substantial evidence: means evidence that:
    (a) is beyond a scintilla; and
    (b) a reasonable mind would accept as adequate to support a conclusion. See Utah Code 10-9a-103
  • Supplier: means a seller, lessor, assignor, offeror, broker, or other person who regularly solicits, engages in, or enforces consumer transactions, whether or not he deals directly with the consumer. See Utah Code 13-11-3
  • Supplier: means a seller, lessor, assignor, offeror, broker, or other person who regularly solicits, engages in, or enforces sales transactions, whether or not he deals directly with the purchaser. See Utah Code 13-11a-2
  • Supplier: includes :
    (i) any successor in interest, including a purchaser of assets or stock; and
    (ii) a surviving corporation resulting from a merger, liquidation, or reorganization of the original supplier that issued the warranty. See Utah Code 13-14b-102
  • Suspect soil: means soil that has:
    (a) a high susceptibility for volumetric change, typically clay rich, having more than a 3% swell potential;
    (b) bedrock units with high shrink or swell susceptibility; or
    (c) gypsiferous silt and clay, gypsum, or bedrock units containing abundant gypsum commonly associated with dissolution and collapse features. See Utah Code 10-9a-103
  • Taxable energy: means gas and electricity. See Utah Code 10-1-303
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Theatre: means any establishment in which motion pictures are exhibited regularly to the public for a charge. See Utah Code 13-13-2
  • Therapeutic school: means a residential group living facility:
    (a) for four or more individuals who are not related to:
    (i) the owner of the facility; or
    (ii) the primary service provider of the facility;
    (b) that serves students who have a history of failing to function:
    (i) at home;
    (ii) in a public school; or
    (iii) in a nonresidential private school; and
    (c) that offers:
    (i) room and board; and
    (ii) an academic education integrated with:
    (A) specialized structure and supervision; or
    (B) services or treatment related to a disability, an emotional development, a behavioral development, a familial development, or a social development. See Utah Code 10-9a-103
  • Town: means a municipality classified by population as a town under Section 10-2-301. See Utah Code 10-1-104
  • Transferable development right: means a right to develop and use land that originates by an ordinance that authorizes a land owner in a designated sending zone to transfer land use rights from a designated sending zone to a designated receiving zone. See Utah Code 10-9a-103
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Unincorporated: means the area outside of the incorporated area of a city or town. See Utah Code 10-9a-103
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Utah Code: means the 1953 recodification of the Utah Code, as amended, unless the text expressly references a portion of the 1953 recodification of the Utah Code as it existed:Utah Code 68-3-12.5
  • Vending device: includes machines, boxes, jars, wishing wells, barrels, or any other container. See Utah Code 13-22-2
  • Vending device decal: means any decal, tag, or similar designation material that is attached to a vending device, whether or not used or placed by a charitable organization or professional fund raiser, that would indicate that all or a portion of the proceeds from the purchase of items from the vending device will go to a specific charitable organization. See Utah Code 13-22-2
  • Warranty claim: means a claim for payment submitted by an equipment dealer to a supplier for service or parts, or both, provided to a customer under a:
    (a) warranty issued by the supplier; or
    (b) recall or modification order issued by the supplier. See Utah Code 13-14b-102
  • Water interest: means any right to the beneficial use of water, including:
    (a) each of the rights listed in Section 73-1-11; and
    (b) an ownership interest in the right to the beneficial use of water represented by:
    (i) a contract; or
    (ii) a share in a water company, as defined in Section 73-3-3. See Utah Code 10-9a-103
  • Writing: includes :Utah Code 68-3-12.5
  • Zoning map: means a map, adopted as part of a land use ordinance, that depicts land use zones, overlays, or districts. See Utah Code 10-9a-103