MUNICIPAL ENERGY SALES AND USE TAX IMPOSED
Salt Lake City Code § 3.06.050
in effect3.06.050: MUNICIPAL ENERGY SALES AND USE TAX IMPOSED:
There is hereby levied, subject to the provisions of this chapter, a tax on every sale or use of taxable energy made within the city equaling six percent (6%).
A. The tax shall be calculated on the delivered value of the taxable energy to the consumer.
B. The tax shall be in addition to any sales or use tax on taxable energy imposed by the city as authorized by title 59, chapter 12, part 2 of the Utah Code Annotated, the local sales and use tax act, or its successor. (Ord. 43-97 § 1, 1997)
Source: Salt Lake City, Utah, City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/saltlakecityut/latest/saltlakecity_ut/0-0-0-44512Fetched: 11/1/2026
