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There is hereby levied, subject to the provisions of this chapter, a tax on every sale or use of taxable energy within Lindon City equaling four and one-half percent (4.5%) of the delivered value of the taxable energy to the consumer. This tax shall be known as the Municipal Energy Sales and Use Tax.

1. The tax shall be calculated on the delivered value of the taxable energy to the consumer.

2. The tax shall be in addition to any sales or use tax on taxable energy imposed by Lindon City authorized by Title 59, Chapter 12, Part 2 of the U.C.A., The Local Sales and Use Tax Act.

3. Lindon City may increase the tax at any time up to the maximum allowed by state law by adopting an ordinance. (Ord. 2003-12, amended, 2003; Ord. 97-5, adopted, 1997)