Part
Transient Room Tax
Title 59 — Revenue and Taxation §§ 59-12-301–59-12-355
- Utah Code § 59-12-301— Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements
- Utah Code § 59-12-302— Collection of tax -- Administrative charge
- Utah Code § 59-12-304— Seller or certified service provider reliance on commission information
- Utah Code § 59-12-305— Certified service provider or model 2 seller reliance on commission certified software
- Utah Code § 59-12-306— Purchaser relief from liability
- Utah Code § 59-12-352— Transient room tax authority for municipalitiesand certain authorities -- Purposes for which revenues may be used
- Utah Code § 59-12-354— Collection of tax -- Administrative charge
- Utah Code § 59-12-355— Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements