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Utah Code § 11-71-201

Taxes within and for the benefit of a major sporting event venue zone

Enacted by Chapter 495, 2025 General Session

(1) The legislative body of a creating entity may, by ordinance, impose within a sales and use boundary for a major sporting event venue zone:

(a) a transient room tax, as described in Section 59-12-352;

(b) a resort communities sales and use tax, as described in Section 59-12-401; and

(c) an additional resort communities sales and use tax, as described in Section 59-12-402.

(2) Revenue generated by a tax described in Subsection (1) is governed by Sections 11-71-202 and 11-71-203.

Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.