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Utah Code
2025 Utah Code
Title 11 - Cities, Counties, and Local Taxing Units
Chapter 71 - Major Sporting Event Venue Zones
Part 2 - Financing
Section 201 - Taxes within and for the benefit of a major sporting event venue zone.
Universal Citation:
UT Code § 11-71-201 (2025)
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Effective 1/1/2026
11-71-201. Taxes within and for the benefit of a major sporting event venue zone.
Enacted by Chapter 495, 2025 General Session
11-71-201. Taxes within and for the benefit of a major sporting event venue zone.
- (1)The legislative body of a creating entity may, by ordinance, impose within a sales and use boundary for a major sporting event venue zone:
- (a)a transient room tax, as described in Section 59-12-352;
- (b)a resort communities sales and use tax, as described in Section 59-12-401; and
- (c)an additional resort communities sales and use tax, as described in Section 59-12-402.
- (2)Revenue generated by a tax described in Subsection (1) is governed by Sections 11-71-202 and 11-71-203.
Enacted by Chapter 495, 2025 General Session
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