2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 22 - Local Option Sales and Use Taxes for Transportation Act
Section 2202 - Definitions.

59-12-2202. Definitions.
As used in this part:

• (1) "Airline" is as defined in Section 59-2-102.

• (2) "Airport facility" is as defined in Section 59-12-602.

• (3) "Airport of regional significance" means an airport identified by the Federal Aviation Administration in the most current National Plan of Integrated Airport Systems or an update to the National Plan of Integrated Airport Systems.

• (4) "Annexation" means an annexation to:
  • (a) a county under Title 17, Chapter 2, County Consolidations and Annexations; or
  • (b) a city or town under Title 10, Chapter 2, Part 4, Annexation.

• (5) "Annexing area" means an area that is annexed into a county, city, or town.

• (6) "Council of governments" is as defined in Section 72-2-117.5.

• (7) "Fixed guideway" is as defined in Section 59-12-102.

• (8) "Major collector highway" is as defined in Section 72-4-102.5.

• (9) "Metropolitan planning organization" is as defined in Section 72-1-208.5.

• (10) "Minor arterial highway" is as defined in Section 72-4-102.5.

• (11) "Minor collector road" is as defined in Section 72-4-102.5.

• (12) "Principal arterial highway" is as defined in Section 72-4-102.5.

• (13) "Regionally significant transportation facility" means:
  • (a) in a county of the first or second class:
    • (i) a principal arterial highway;
    • (ii) a minor arterial highway;
    • (iii) a fixed guideway that:
      • (A) extends across two or more cities or unincorporated areas; or
      • (B) is an extension to an existing fixed guideway; or
    • (iv) an airport of regional significance; or
  • (b) in a county of the third, fourth, fifth, or sixth class:
    • (i) a principal arterial highway;
    • (ii) a minor arterial highway;
    • (iii) a major collector highway;
    • (iv) a minor collector road; or
    • (v) an airport of regional significance.

• (14) "State highway" means a highway designated as a state highway under Title 72, Chapter 4, Designation of State Highways Act.

• (15)
  • (a) Subject to Subsection (15)(b), "system for public transit" has the same meaning as "public transit" as defined in Section 17B-2a-802.
  • (b) "System for public transit" includes:
    • (i) the following costs related to public transit:
      • (A) maintenance costs; or
      • (B) operating costs;
    • (ii) a fixed guideway;
    • (iii) a park and ride facility;
    • (iv) a passenger station or passenger terminal;
    • (v) a right-of-way for public transit; or
    • (vi) the following that serve a public transit facility:
      • (A) a maintenance facility;
      • (B) a platform;
      • (C) a repair facility;
      • (D) a roadway;
      • (E) a storage facility;
      • (F) a utility line; or
      • (G) a facility or item similar to Subsections (15)(b)(vi)(A) through (F).

Enacted by Chapter 263, 2010 General Session