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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 28 - State Transient Room Tax Act
Section 103 - Imposition -- Rate -- Revenue distribution.

Universal Citation:
UT Code § 59-28-103 (2025)
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Effective 7/1/2025
59-28-103. Imposition -- Rate -- Revenue distribution.
  • (1)Subject to the other provisions of this chapter, the state shall impose a tax on the transactions described in Subsection 59-12-103(1)(i) at:
    • (a)the initial rate; and
    • (b)the secondary rate.
  • (2)The tax imposed under this chapter is in addition to any other taxes imposed on the transactions described in Subsection 59-12-103(1)(i).
  • (3)
    • (a)
      • (i)Subject to Subsection (3)(a)(ii), the commission shall deposit 6% of the revenue the state collects from the tax under this chapter at the initial rate into the Hospitality and Tourism Management Education Account created in Section 53F-9-501 to fund the Hospitality and Tourism Management Career and Technical Education Pilot Program created in Section 53E-3-515.
      • (ii)The commission may not deposit more than $300,000 into the Hospitality and Tourism Management Education Account under Subsection (3)(a)(i) in a fiscal year.
    • (b)Except for the amount deposited into the Hospitality and Tourism Management Education Account under Subsection (3)(a) and the administrative charge retained under Subsection 59-28-104(4), the commission shall deposit the remainder of the revenue the state collects from the tax under this chapter at the initial rate into the Outdoor Recreation Infrastructure Account created in Section 79-8-106 to fund:
      • (i)the Outdoor Recreational Infrastructure Grant Program created in Section 79-8-401; and
      • (ii)the Recreation Restoration Infrastructure Grant Program created in Section 79-8-202.
  • (4)
    • (a)The commission shall deposit 33% of the revenue the state collects from the tax at the secondary rate into the Outdoor Recreation Mitigation Grant Fund created in Section 79-9-103.
    • (b)The commission shall distribute the remaining revenue the state collects from the tax under this chapter at the secondary rate to the Division of Finance, which shall transfer the revenue into the General Fund.
  • (5)
    • (a)In addition to the imposition of tax described in Subsection (1), the state shall impose a tax at the rate of 0.25% on the transactions described in Subsection 59-12-103(1)(i) that take place within a county of the first class.
    • (b)The commission shall distribute the revenue the state collects from the tax described in Subsection (5)(a) to the Division of Finance, which shall transfer the revenue into the Transient Room Tax Fund created in Section 63N-3-403.


Amended by Chapter 270, 2025 General Session
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