Utah Code Ann. tit. 59, ch. 12, pt. 4 – Impacted Communities Taxes Act | Midpage

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Utah Code

Part 4

Utah Code Ann. tit. 59, ch. 12, pt. 4

Impacted Communities Taxes Act

59-12-401Resort communities tax authority for cities, towns, and certain authorities and certain counties -- Base -- Rate -- Collection fees.59-12-402Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements -- Certain authorities and zones implementing additional resort communities sales and use tax.59-12-402.1State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax.59-12-402.5Capital city revitalization sales and use tax -- Deadline -- Rate -- Collection fees -- Imposition.59-12-403Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, enforcement , and interpretation of tax -- Administrative charge.59-12-405Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.59-12-406Seller or certified service provider reliance on commission information.59-12-407Certified service provider or model 2 seller reliance on commission certified software.59-12-408Purchaser relief from liability.