59-12-2401. Definitions.
As used in this part:
(1) "Emergency services" means: emergency medical services as defined in Section; 53-2d-101 fire protection services; or a combination of emergency medical services, as defined in Section, and fire protection services. 53-2d-101
(2) "Emergency services tax" means the sales and use tax authorized under Section. 59-12-2402
(3) "Governing body" means: for a county, city, or town, the legislative body of the county, city, or town; or for a special service district: the legislative body of the county, city, or town that established the special service district, if no administrative control board has been created under Section; or 17D-1-301 the administrative control board of the special service district, if an administrative control board has been created under Section. 17D-1-301
(4) "Qualifying political subdivision" means: a specified county; a special service district established under, to provide emergency services within a specified county; or Title 17D, Chapter 1, Special Service District Act a city or town that: is located: within a specified county; and outside the boundaries of a special service district described in Subsection; and (4)(b) provides, or contracts with a special service district described in Subsectionto receive, emergency services within the city or town. (4)(b)
(5) "Specified county" means a county of the second or third class, as classified in Section, that contains: 17-60-104 a national park and two or more state parks within or partially within the county's boundaries; and a municipality with a population of 95,000 or more.