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2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 14 - City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities
Section 1401 - Purpose statement -- Definitions -- Scope of part.

UT Code § 59-12-1401 (2015) What's This?
59-12-1401. Purpose statement -- Definitions -- Scope of part.
  • (1) The purpose of the tax imposed by this part is the same for cities and towns as is stated in Section 59-12-701 for counties.
  • (2) The definitions of Section 59-12-702 are incorporated into this part.
  • (3) This part applies only to a city or town that is located within a county of the second, third, fourth, fifth, or sixth class as designated in Section 17-50-501.


Amended by Chapter 317, 2004 General Session

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