59-37-202. High-impact consumers in certain project areas.
If a high-impact consumer is subject to a municipal energy sales and use tax, as described in Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, that is levied by a regional land use economic development authority, the county may levy a tax described in Sectionon the high-impact consumer only:
(1) to the extent that the regional economic development authority does not levy the maximum rate described in Section; and 10-1-304
(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%.