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

While I concur in much of the majority opinion, I rest my concurrence on our decision in Mountain States Tel. & Tel. Co. v. Ogden City, 26 Utah 2d 190, 487 P.2d 849 (1971), a case not cited by the majority, where we held that for purposes of taxation a telephone company, a gas company, and a power company, which are monopolies regulated by the Utah Public Service Commission, comprise a distinct class of businesses within the public utility field. We concluded that an ordinance which was substantially similar to the ordinance in question in the instant case was reasonable and not…