Taxes within and for the benefit of a major sporting event venue zone.

11-71-201. Taxes within and for the benefit of a major sporting event venue zone.

(1) The legislative body of a creating entity may, by ordinance, impose within a sales and use boundary for a major sporting event venue zone:

(a) a transient room tax, as described in Section 59-12-352;

(b) a resort communities sales and use tax, as described in Section 59-12-401; and

(c) an additional resort communities sales and use tax, as described in Section 59-12-402.

(2) Revenue generated by a tax described in Subsection (1) is governed by Sections 11-71-202 and 11-71-203.