Title 59, Revenue and Taxation

59-12-2202. Definitions. As used in this part: (1) "Airline" means the same as that term is defined in Section 59-2-102. (2) "Airport facility" means the same as that term is defined in Section 59-12-602. (3) "Airport of regional significance" means an airport identified by the F…

59-12-2203. Authority to impose a sales and use tax under this part. (1) As provided in this Subsection (1), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction: (a) a county, city, or town may impose the sales and use tax …

59-12-2204. Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction. (1) A county, city, or town may not impose a sales and use tax under this part on: (a) the sales and uses described in Se…

59-12-2205. Determination of the location of a transaction. For purposes of this part, the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.

59-12-2206. Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision. (1) Except as provided in Subsecti…

59-12-2207. Administrative charge. The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this part.

59-12-2208. Legislative body approval requirements -- Notice -- Voter approval requirements. (1) Subject to the other provisions of this section, before imposing a sales and use tax under this part, a county, city, or town legislative body shall: (a) obtain approval to impose the…

59-12-2209. Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice. (1) Except as provided in Subsection (3) or (4), if a county, city, or town enacts or repeals a sales and use tax or changes the rate of a sales and use tax under …

59-12-2210. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a sales and use tax at a tax rate imposed under this part if the seller's or certified service provider's failure to co…

59-12-2211. 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 sales and use tax requ…

59-12-2212. 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 sales and use tax due under this part or an underpayment if: (i) the purchaser's seller or certified ser…

59-12-2212.1. Transition provisions. Notwithstanding any other provision of this part, a county, city, or town legislative body is not required to submit an opinion question to the county's, city's, or town's registered voters in accordance with Section 59-12-2208 and is not requ…

59-12-2212.2. Allowable uses of local option sales and use tax revenue. (1) Except as otherwise provided in this part, a county, city, or town that imposes a local option sales and use tax under this part may expend the revenue generated from the local option sales and use tax fo…

59-12-2213. County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate. (1) Subject to the other provisions of this part, a county, city, or town may impose a sales and use tax under this section of up to: (a) for a county, city, or town ot…

59-12-2214. County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund -- Base -- Rate. (1) Subject to the other provisions of t…

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…