2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 6 - Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act
Section 602 - Definitions.

59-12-602. Definitions.
As used in this part:

• (1)
  • (a) Subject to Subsection (1)(b), "airport facility" means an airport of regional significance, as defined by the Transportation Commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
  • (b) "Airport facility" includes:
    • (i) an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport;
    • (ii) a control tower, including a radar system;
    • (iii) a public area of an airport; or
    • (iv) a terminal facility.

• (2) "Convention facility" means any publicly owned or operated convention center, sports arena, or other facility at which conventions, conferences, and other gatherings are held and whose primary business or function is to host such conventions, conferences, and other gatherings.

• (3) "Cultural facility" means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility.

• (4) "Recreation facility" or "tourist facility" means any publicly owned or operated park, campground, marina, dock, golf course, water park, historic park, monument, planetarium, zoo, bicycle trails, and other recreation or tourism-related facility.

• (5)
  • (a) "Restaurant" includes any coffee shop, cafeteria, luncheonette, soda fountain, or fast-food service where food is prepared for immediate consumption.
  • (b) "Restaurant" does not include:
    • (i) any retail establishment whose primary business or function is the sale of fuel or food items for off-premise, but not immediate, consumption; and
    • (ii) a theater that sells food items, but not a dinner theater.

Amended by Chapter 263, 2010 General Session