CONSUMER: | A person who acquires taxable energy for any use that is subject to the municipal energy sales and use tax. |
CONTRACTUAL FRANCHISE FEE: | 1. A fee: a. Provided for in a franchise agreement: and b. That is consideration for the franchise agreement; or 2. a. A fee similar to subsection (B)( 1 )(a) of this section; or b. Any combination of subsections (B)(1)(a) or (B)(1)(b) of this section. |
DELIVERED VALUE: | 1. a. The fair market value of the taxable energy delivered for sale or use in the municipality and includes: a. The value of the energy itself; and b. Any transportation, freight, customer demand charges, service charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality. B. “Delivered value” does not include the amount of a tax paid under Title 59, Chapter 12, Part 1. Tax Collection, Part 2, Local Sales and Use Tax Act, Utah Code Annotated 1953, or this chapter. |
DE MINIMIS AMOUNT: | An amount of taxable energy that does not exceed the greater of: 1. Five percent of the energy supplier’s estimated total Utah gross receipts from sales of property or services; or 2. Ten thousand dollars. |
ENERGY SUPPLIER or SUPPLIER: | A person supplying taxable energy, except for persons supplying a de minimis amount of taxable energy, if such persons are excluded by rule promulgated by the State Tax Commission. |
FRANCHISE AGREEMENT: | A franchise or an ordinance, contract, or agreement granting a franchise. |
FRANCHISE TAX: | 1. A franchise tax; 2. A tax similar to a franchise tax; or this section. 3. Any combination of subsection (G)(1) or (G)(2) of this section. |
PERSON, SALE, STORAGE and USE: | The same as defined in Section 59-12-102. Utah Code Annotated 1953. |
RENEWABLE ENERGY SOURCE: | The same as defined in Section 54-17-502. Utah Code Annotated 1953. |
TAXABLE ENERGY: | Gas and electricity. (Ord. 941, 12-7-2021) |