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 1403 - Distribution of revenues -- Administrative costs.

UT Code § 59-12-1403 (2015) What's This?
59-12-1403. Distribution of revenues -- Administrative costs.
  • (1)
    • (a) The city or town legislative body shall by ordinance provide for the distribution of the entire amount of the revenues collected from the tax imposed by this part:
      • (i) in accordance with this section; and
      • (ii) as stated in the opinion question described in Subsection 59-12-1402(1).
    • (b) A city or town may participate in an interlocal agreement provided for under Section 59-12-704 and distribute the revenues collected from the tax imposed by this part to participants in the interlocal agreement.
    • (c) Subject to Subsection (1)(a), revenues collected from the tax shall be used for one or more organizations or facilities defined in Section 59-12-702.
  • (2) 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.


Amended by Chapter 309, 2011 General Session
Amended by Chapter 416, 2011 General Session

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