Utah Code § 10-8-94

Towns have the same powers and authority granted to cities under this chapter, in addition to other powers conferred by law, but subject to the following: (1) The town council may enact ordinances providing for the public safety, health, morals, and welfare of the town which are not prohibited, preempted by, or inconsistent with, the policy of state or federal law or the constitution of Utah or the United States, or attempt to regulate an area which by the nature of the subject requires uniform state regulation. (2) The town council: (a) may lay out, construct, open, and keep in repair canals, water ditches, or water pipes to conduct water for artificial light and power purposes, and construct, own, and operate artificial light and power plants; (b) may construct, own, and operate water pipes for irrigation, domestic, or other use for the inhabitants of the town; and (c) may annually assess and collect a special tax of not to exceed .0008 per dollar of taxable value of taxable property in the town for those purposes.