(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.

(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 a project area described in a project area plan adopted by the authority under Title 63H, Chapter 1, Military Installation Development Authority Act.
2. (b) Subsection (5)(a) does not apply to the military installation development authority's imposition of a tax under this section.

(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 affordable 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.