Utah Code § 11-26-301

Definitions -- Prohibition on imposition of transportation utility fee
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(1) As used in this section:
(a)
(i) "Legal subdivision" means a local government that is recognized by Utah Constitution, Article
XI.
(ii) "Legal subdivision" does not include a local government that Utah Constitution, Article XI,
only authorizes the Legislature to create.
(b) "Municipality" means the same as that term is defined in Section 10-1-104.
(c) "Transportation utility fee" means an ongoing, regular fee imposed:
(i) by a municipality for the purpose of maintaining public roads; and
(ii) on utility customers within the municipality.
(2) A municipality may not impose a transportation utility fee on a legal subdivision.
(3) This section does not grant to a municipality any authority not otherwise provided for by law to
impose a transportation utility fee.

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