(1)

1. (a) Except as provided in Subsection (5), the governing body of a municipality may impose a tax of not to exceed 1% on charges for the accommodations and services described in Subsection 59-12-103(1)(i).
2. (b) Subject to Section 63H-1-203, the military installation development authority created in Section 63H-1-201 may impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within a project area described in a project area plan adopted by the authority under Title 63H, Chapter 1, Military Installation Development Authority Act, as though the authority were a municipality.
3. (c) Beginning October 1, 2024, the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, may impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within the district sales tax area, as defined in Section 11-70-101, to the same extent and in the same manner as a municipality may impose a tax under this section.

(5)

1. (a) A municipality may not impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within:

   1. (i) a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act; or
   2. (ii) the district sales tax area, as defined in Section 11-70-101.

2. (b) Subsection (5)(a) does not apply to:

   1. (i) the military installation development authority's imposition of a tax under this section; or
   2. (ii) the imposition of a tax under this section by the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201.

(6)

1. (a) As used in this Subsection (6):

   1. (i) "Authority" means the Point of the Mountain State Land Authority, created in Section 11-59-201.
   2. (ii) "Authority board" means the board referred to in Section 11-59-301.
2. (b) The authority may, by a resolution adopted by the authority board, impose a tax of not to exceed 5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) for transactions that occur on point of the mountain state land, as defined in Section 11-59-102.
3. (c) The authority board, by resolution, shall regulate the tax under this Subsection (6).
4. (d) The authority shall use all revenue from a tax imposed under this Subsection (6) to provide affordable housing, consistent with the manner that a community reinvestment agency uses funds for income targeted housing under Section 17C-1-412.
5. (e) A tax under this Subsection (6) is in addition to any other tax that may be imposed under this part.