Section 11-26-401 - Definitions - Prohibition on car sharing program taxes, fees, and other charges(1) As used in this part:(a) "Car sharing" means the same as that term is defined in Section 13-48a-101.(b) "County" means the same as that term is defined in Section 17-50-101.(c) "Local political subdivision" means the same as that term is defined in Section 11-14-102.(d) "Municipality" means a city or a town.(e) "Rental" means the same as the terms "lease" or "rental" are defined in Section 59-12-102.(2) A local political subdivision may not impose a tax, fee, or charge on the gross proceeds or gross income of a car sharing transaction that the jurisdiction does not impose on other transactions involving the rental of a motor vehicle without a driver.Amended by Chapter 438, 2024 General Session ,§ 28, eff. 5/1/2024.Added by Chapter 361, 2023 General Session ,§ 1, eff. 7/1/2023.