59-37-201 on the high-impact consumer only:
- (1) to the extent that the regional economic development authority does not levy the maximum rate described in Section 10-1-304; and
- (2) at a rate that ensures the combined rate of the tax described in this section and the municipal energy sales and use tax levied on the high-impact consumer does not exceed 6%.
Enacted by Chapter 373, 2026 General Session