Title 59, Title 59: Revenue and Taxation

59-35-201. Imposition of tax on targeted advertising entities -- Apportionment methodology -- Return -- Deposit of tax revenue. (1) Beginning January 1, 2027, there is annually levied a tax on a targeted advertising entity as provided in this section. (2) The tax imposed in this …

59-35-202. Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking. (1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with: Chapter 1, General Taxation Policies; and any rules made by the commission …

59-35-203. Targeted Advertising Tax Restricted Account. (1) There is created within the General Fund a restricted account known as the "Targeted Advertising Tax Restricted Account." (2) The account consists of: revenue collected from the tax imposed by Section; and 59-35-201 amou…

59-36-101. Definitions. As used in this chapter: (1) "Agency" means a community reinvestment agency, as defined in Section. 17C-1-102 (2) "Authorization meeting" means a public meeting: conducted by the governing body of a TIF entity; for which the TIF entity provides class A not…

59-36-201. Advance disclosure for use of tax increment. (1) Beginning July 1, 2026, a TIF entity intending to use tax increment shall, before each specified event: conduct an authorization meeting; and submit the disclosure described in Subsection. (3) (2) An authorization meetin…

59-36-202. Analyzing proportionate benefit. In analyzing the proportionate benefit to residents or taxpayers near the project area, a TIF entity shall prepare an estimate, in present value by using an approximated discount rate of the following: (1) the amount of revenue that wil…

59-36-203. Notifications -- Redisclosure -- Use of excess tax increment -- Termination of tax increment. (1) A TIF entity that submits the required information under Sectionmay engage in a specified event according to: 59-36-201 the statutory requirements governing the TIF entity…

59-36-204. Transparency. The program manager shall coordinate with the collecting entities to recommend processes for the responsible and transparent receipt of property tax increment, sales and use tax increment, and tax increment, including by implementing processes to ensure a…

59-36-301. TIF entity reporting requirements. (1) On or before January 1, 2027, a TIF entity shall submit to the program manager for each project area: the project area plan; the project area budget; applicable interlocal agreements; and a map of each project area. (2) A TIF enti…

59-36-302. Program manager report to Legislature, county auditor, county treasurer -- Auditing. (1) At or before the October interim meeting of the Political Subdivisions Interim Committee, the program manager shall present: annually, a written report of the information in the da…

59-37-101. Definitions. As used in this chapter: (1) "Delivered value" means the fair market value of energy delivered for use and includes: the value of the energy itself; and any transportation, freight, customer demand charges, services charges, or other costs typically incurr…

59-37-201. County energy excise tax -- Rate -- Effective date -- Notice requirements. (1) A county may levy an excise tax for the delivered value of energy upon a high-impact consumer located: within the county; and on unincorporated land. (2) Subject to Section, a county may imp…

59-37-202. High-impact consumers in certain project areas. If a high-impact consumer is subject to a municipal energy sales and use tax, as described in Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, that is levied by a regional land use economic development…

59-37-301. Administration, collection, and enforcement -- Rulemaking. (1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with Chapter 1, General Taxation Policies. (2) Subject to Section, the commission shall: 59-1-306 deposit 10% of …

59-38-101. Legislative findings. The Legislature finds that: (1) minors in the state face an unprecedented mental health crisis, with rising rates of anxiety, depression, and self-harm; (2) research demonstrates a correlation between minor access to material harmful to minors and…

59-38-102. Definitions. As used in this chapter: (1) "Covered entity" means a commercial entity that is required to perform age verification under Section. 78B-3-1002 (2) "Covered transaction" means amounts paid to or charged by a covered entity for access to digital images, digi…

59-38-103. Tax levy -- Rate -- Scope. (1) An excise tax is imposed on a covered entity in an amount equal to 2% of the sales price of covered transactions. (2) A covered entity shall pay the tax imposed under this section to the commission.

59-38-104. Collection and administration of tax. (1) The commission shall administer, collect, and enforce the tax under this chapter in accordance with: Chapter 1, General Taxation Policies; and the same procedures used to administer, collect, and enforce the tax under Chapter 1…

59-38-105. Minor Mental Health Restricted Account -- Creation -- Deposits into account -- Distribution. (1) There is created within the General Fund a restricted account known as the "Minor Mental Health Restricted Account." (2) The account consists of: revenue collected from the…