Part
Impacted Communities Taxes Act
Title 59 — Revenue and Taxation §§ 59-12-401–59-12-408
- Utah Code § 59-12-401— Resort communities tax authority for cities, towns, and certain authorities and certain counties -- Base -- Rate -- Collection fees
- Utah Code § 59-12-402— Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements -- Certain authorities and zones implementing additional resort communities sales and use tax
- Utah Code § 59-12-402.1— State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax
- Utah Code § 59-12-402.5— Capital city revitalization sales and use tax -- Deadline -- Rate -- Collection fees -- Imposition
- Utah Code § 59-12-403— Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, enforcement , and interpretation of tax -- Administrative charge
- Utah Code § 59-12-405— Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax
- Utah Code § 59-12-406— Seller or certified service provider reliance on commission information
- Utah Code § 59-12-407— Certified service provider or model 2 seller reliance on commission certified software
- Utah Code § 59-12-408— Purchaser relief from liability