1. (1) The following definitions shall be used for purposes of administering the:

   1. (a) sales tax on accommodations and services authorized by Subsection 59-12-103(1)(i);
   2. (b) tourism, recreation, cultural, convention, and airport facilities tax authorized by Subsection 59-12-603(1)(a)(iii); and
   3. (c) transient room taxes authorized by Sections 59-12-301, 59-12-352, 59-12-353, and 59-28-103.

2. (2)(a) "Tourist home," "hotel," or "motel" means any property described in Subsection (2)(b) that:

   1. (i) has rooms, apartments, or units; and

      1. (ii) is regularly rented for less than 30 consecutive days.

   2. (b) For purposes of Subsection (2)(a), "tourist home," "hotel," or "motel" includes a:

      1. (i) motor court;
      2. (ii) inn;
      3. (iii) hostel;
      4. (iv) resort;
      5. (v) lodge; or
      6. (vi) location similar to those described in Subsections (2)(b)(i) through (v).

3. (3)(a) "Trailer court" means any property described in Subsection (3)(b) that:

   1. (i) has trailers or space to park a trailer; and

      1. (ii) is regularly rented for less than 30 consecutive days.

   2. (b) For purposes of Subsection (3)(a), "trailer court" includes a:

      1. (i) campground;
      2. (ii) mobile home park;
      3. (iii) recreational vehicle park; or
      4. (iv) location similar to those described in Subsections (3)(b)(i) through (iii).
4. (4) "Trailer" means house trailer, travel trailer, and tent trailer.

5. (5)(a) "Accommodations and service charges" means any charge for the use of a property described in Subsections (2) or (3).

   1. (b) For purposes of Subsection (5)(a), "accommodations and service charges" includes charges made for:

      1. (i) local telephone;
      2. (ii) electricity;
      3. (iii) propane gas;
      4. (iv) showers; or
      5. (iv) services similar to those described in Subsections (5)(b)(i) through (iv).

KEY: charities, tax exemptions, religious activities, sales tax

Date of Last Change: January 1, 2026

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 9-2-1702; 9-2-1703; 10-1-303; 10-1-306; 10-1-307; 10-1-405; 19-6-808; 26-32a-101 through 26-32a-113; 59-1-210; 59-12; 59-12-102; 59-12-103; 59-12-104; 59-12-105; 59-12-106; 59-12-107; 59-12-108; 59-12-118; 59-12-301; 59-12-352; 59-12-353