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Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act

Title 59 — Revenue and Taxation §§ 59-12-602–59-12-607

  • Utah Code § 59-12-602— Definitions
  • Utah Code § 59-12-603— County tax -- Bases -- Rates -- Use of revenue -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Administrative charge -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements
  • Utah Code § 59-12-605— Seller or certified service provider reliance on commission information
  • Utah Code § 59-12-606— Certified service provider or model 2 seller reliance on commission certified software
  • Utah Code § 59-12-607— Purchaser relief from liability