2006 Utah Code - 59-12-352 — Transient room tax authority for municipalities -- Purposes for which revenues may be used.

     59-12-352.   Transient room tax authority for municipalities -- Purposes for which revenues may be used.
     (1) The governing body of a municipality may impose a tax of not to exceed 1% on charges for the accommodations and services described in Subsection 59-12-103(1)(i).
     (2) Subject to the limitations of Subsection (1), a governing body of a municipality may, by ordinance, increase or decrease the tax under this part.
     (3) A governing body of a municipality shall regulate the tax under this part by ordinance.
     (4) A municipality may use revenues generated by the tax under this part for general fund purposes.

Amended by Chapter 10, 2005 Special Session 1