10-8-4 - Special taxes and licenses.
10-8-4. Special taxes and licenses.
(1) Municipal legislative bodies may:
(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 arelevied and collected.
(2) (a) Municipal legislative bodies may not discriminate between resident communitybusinesses and nonresident community businesses in establishing license requirements.
(b) Municipal legislative bodies may not impose motor vehicle delivery license fees onpersons 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