Title 59, Revenue and Taxation

59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate. (1) Subject to the other provisions of this part, a city or town may impose a sales and use tax of up to .30% on the transactions described in Subsection 59-12-1…

59-12-2216. County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues. (1) Subject to the other provisions of this part, a county legislative body may impose a sales and use…

59-12-2217. County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body. (1) Subject to the other provisions of this part, and subject to Subsection (8), a county legislative body may impose a sales a…

59-12-2218. County, city, or town option sales and use tax for airports, highways, and systems for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception. (1) Subject to the other provisions of this part, and subject to Subsection (8), t…

59-12-2219. County option sales and use tax for highways and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue may not supplant existing budgeted transportation revenue. (1) Subject to the other provisions of this part, and subject to Subsection…

59-12-2220. County option sales and use tax to fund highways or a system for public transit -- Base -- Rate. (1) Subject to the other provisions of this part and subject to the requirements of this section, the following counties may impose a sales and use tax under this section:…

59-12-2401. Definitions. As used in this part: (1) "Emergency services" means: (a) emergency medical services as defined in Section 53-2d-101; (b) fire protection services; or (c) a combination of emergency medical services, as defined in Section 53-2d-101, and fire protection se…

59-12-2402. Imposition of emergency services tax -- Permitted rates -- Expenditure and distribution of tax revenue -- Administration, collection, and enforcement of tax -- Administrative charge. (1)(a) The governing body of a qualifying political subdivision may, subject to Subse…

59-12-2403. Enactment, reauthorization, repeal, or change in the rate of an emergency services tax -- Annexation -- Notice -- Requirements for enforcement of reauthorized tax. (1)(a) Except as provided in Subsection (2), and subject to Subsection (6), if a qualifying political su…

59-12-2404. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect an emergency services tax if the seller's or certified service provider's failure to collect the emergency services tax…

59-12-2405. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect an emergency services ta…

59-12-2406. Purchaser relief from liability. (1)(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay an emergency services tax or an underpayment of the emergency services tax if: (i) the purchaser's seller …

59-12-301. Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements. (1)(a) A county legislative body may impose a tax on charges for the accommodations and services described in Subsection 59-…

59-12-302. Collection of tax -- Administrative charge. (1) Except as provided in Subsections (2), (3), and (4), the tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (a) the same procedures used to administer, collect, …

59-12-304. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax i…

59-12-305. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this…

59-12-306. Purchaser relief from liability. (1)(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider r…

59-12-352. Transient room tax authority for municipalitiesand certain authorities -- Purposes for which revenues may be used. (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 a…

59-12-353. Additional municipal transient room tax. The governing body of a municipality may, in addition to the tax authorized under Section 59-12-352, impose a tax of not to exceed .5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) if the…

59-12-354. Collection of tax -- Administrative charge. (1) Except as provided in Subsections (2) and (3), the tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (a) the same procedures used to administer, collect, enforc…

59-12-355. Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements. (1) For purposes of this section: (a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation. (b) "Annexing area" means an area that is ann…

59-12-357. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax i…

59-12-358. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this…

59-12-359. Purchaser relief from liability. (1)(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider r…

59-12-401. Resort communities tax authority for cities, towns, and certain authorities and certain counties -- Base -- Rate -- Collection fees. (1)(a) In addition to other sales and use taxes, a city or town in which the transient room capacity as defined in Section 59-12-405 is …

59-12-402. Additional 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 co…

59-12-402.1. State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax. (1) As used in this section, "new state correctional facility" means a new prison in the st…

59-12-402.5. Capital city revitalization sales and use tax -- Deadline -- Rate -- Collection fees -- Imposition. (1) As used in this section: (a) "Local government" means a first class city located within a first class county. (b) "Project area" means the same as that term is def…

59-12-403. Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, enforcement , and interpretation of tax -- Administrative charge. (1) For purposes of this section: (a) "Annexation" means an annexation to a city or t…

59-12-405. Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax. (1) As used in this section: (a) "High-occupancy lodging unit" means each bedroom in…

59-12-406. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax i…

59-12-407. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this…

59-12-408. Purchaser relief from liability. (1)(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider r…

59-12-602. Definitions. As used in this part: (1) "Airport facility" means an airport of regional significance, and includes: (a) an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport; (b) a control tower, including …

59-12-603. County tax -- Bases -- Rates -- Use of revenue -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Administrative charge -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements. (1)(a)…

59-12-605. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax i…

59-12-606. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this…

59-12-607. Purchaser relief from liability. (1)(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider r…

59-12-701. Legislative findings. The Utah Legislature finds and declares that: (1) recreational and zoological facilities and the botanical, cultural, and zoological organizations of the state of Utah enhance the quality of life of Utah's citizens, as well as the continuing growt…

59-12-702. Definitions. As used in this part: (1) "Administrative unit" means a division of a private nonprofit organization or institution that: (a) would, if it were a separate entity, be a botanical organization or cultural organization; and (b) consistently maintains books an…

59-12-703. Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenue -- Administration -- Enactment, reauthorization, or repeal of tax -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax. (1)(a) Subject to th…

59-12-704. Distribution of revenue -- Advisory board creation -- Determining operating expenses -- Administrative charge. (1) Except as provided in Subsections (7)(b) and (9), and subject to the requirements of this section, the county legislative body of a county of the first cl…

59-12-705. Free or reduced admission day available to all state residents. Each botanical organization, cultural organization, or zoological organization that receives money from a tax imposed under this part and that periodically offers a waived or discounted admission fee shall…

59-12-707. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax i…

59-12-708. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this…

59-12-709. Purchaser relief from liability. (1)(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider r…