Utah Code Ann. tit. 59, ch. 12, pt. 3 – Transient Room Tax | Midpage

Collections
Utah Code

Part 3

Utah Code Ann. tit. 59, ch. 12, pt. 3

Transient Room Tax

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