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Local taxation and licensing.

Utah Code § 72-12-108
in effect
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72-12-108. Local taxation and licensing. A county or municipality may not impose a tax on, or require a license for, a ride-sharing arrangement. Renumbered and Amended by Chapter 270, 1998 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title72/Chapter12/72-12-S108.html?v=C72-12-S108_1800010118000101Fetched: 10/26/2026

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