Mountain Fuel Supply Co. v. Salt Lake City Corp.

ZIMMERMAN, Justice:

Mountain Fuel Supply Company appeals from a grant of summary judgment upholding defendant Salt Lake City’s utility licensing tax ordinances. Mountain Fuel argues that the measure unreasonably classifies those subject to its provisions and that the resulting tax discriminates unfairly against suppliers of certain energy sources, all in violation of equal protection principles contained in the state and federal constitutions and the Utah Code. In the alternative, Mountain Fuel argues that the measure is a sales or income tax that Salt Lake City (“the City”) is not authorized…