In Mountain States Telephone & Telegraph Co. v. Ogden City, 26 Utah 2d 190, 487 P.2d 849 (Utah 1971), Ogden City enacted an ordinance under which certain franchisees would pay two percent of their gross revenue to Ogden City "in lieu" of all other taxes each franchisee might owe. See Mountain States Telephone, 487 P.2d at 849. The Court observed that cities "can exercise no power except that granted" to them, and we found no provision in the constitution or in statutes which could "give a municipality the power to barter away its power to raise revenue by taxation." Id. Therefore, the Court found that Ogden City was acting beyond its powers. See id.