Touted as a comprehensive review, the study will look at how Utah governments tax residents and companies, a system that state lawmakers say is based on a 50-year-old model that does not meet Utah's future needs.

Curtis Bramble, R-Provo, Senate chairman of the task force, said the group will not be beholden to special interests.

“Really on the door of this committee room, it should be called the slaughterhouse, if sacred cows somehow think they are going to be immune from discussion,” Bramble said.

The committee - which includes lawmakers, State Tax Commission Chairwoman Pam Hendrickson and a representative of the Governor's Office - plans to meet often during the next few months and delve into all aspects of the tax structure - from property taxes to levies on fuel and merchandise.

It also will look at whether to forbid local communities from imposing so-called boutique taxes, such as the Zoo, Arts and Parks culture tax in Salt Lake County.

Some lawmakers are pushing for a statewide sales tax rate, which would force communities to eliminate taxes such as ZAP and come up with other funding sources.

Senate President John Valentine said everything, from lowering taxes to raising them, will be open to scrutiny.

“You're going to have winners and losers,” Valentine said. “Some people will pay more tax; some people will pay less taxes.”

Committee members tossed around several ideas for modifying the tax structure, such as allowing installment payments for property tax or changing city tax sources from retail sales to some type of employee income tax.

The committee already has a raft of suggestions that came from a tax reform plan developed by then-Gov. Olene Walker. Those ideas include adopting a flat, single-rate income tax, eliminating the corporate tax and taxing services.

tburr@sltrib.com