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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 3 - Transient Room Tax
- Section 301 - Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- Section 302 - Collection of tax -- Administrative charge.
- Section 304 - Seller or certified service provider reliance on commission information.
- Section 305 - Certified service provider or model 2 seller reliance on commission certified software.
- Section 306 - Purchaser relief from liability.
- Section 352 - Transient room tax authority for municipalitiesand certain authorities -- Purposes for which revenues may be used.
- Section 354 - Collection of tax -- Administrative charge.
- Section 355 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
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