1. (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:

   1. (a) a transient room tax, as described in Section 59-12-352;
   2. (b) a resort communities sales and use tax, as described in Section 59-12-401; and
   3. (c) an additional resort communities sales and use tax, as described in Section 59-12-402.
2. (2) Revenue generated by a tax described in Subsection (1) is governed by Sections 11-71-202 and 11-71-203.

Enacted by Chapter 495, 2025 General Session