There is a newer version of the Utah Code
2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 4 - Impacted Communities Taxes Act
- Section 400 - Title.
- Section 401 - Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.
- Section 402 - Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements -- Prohibition of military installation development authority.
- Section 402.1 - State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax.
- Section 403 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge.
- Section 405 - Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
- Section 406 - Seller or certified service provider reliance on commission information.
- Section 407 - Certified service provider or model 2 seller reliance on commission certified software.
- Section 408 - Purchaser relief from liability.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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