§ 59-12-301 — Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.

Utah § 59-12-301

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-12: Sales and Use Tax Act
• Part 59-12-3: Transient Room Tax

Text

(1) (1)(a) A county legislative body may impose a tax on charges for the accommodations and services described in Subsection 59-12-103(1)(i) at a rate of not to exceed:
(1)(a)(i) 4.25% beginning on or after October 1, 2006; and
(1)(a)(ii) for counties of the second, third, fourth, fifth, or sixth class, 4.5% beginning on or after July 1, 2025.
(1)(b) Subject to Subsection (2), the revenues raised from the tax imposed under Subsection (1)(a) shall be used for the purposes listed in Section 17-78-702.
(1)(c) The tax imposed under Subsection (1)(a) shall be in addition to the tax imposed under Part 6, Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act.
(2) (2)(a) If a county legislative body of a county of the first class imposes a tax under this section, beginning on July 1, 2007, and ending on June 30, 2027, each year the first 15% of the revenues collected from the tax authorized by Subsection (1)(a) within that county shall be:
(2)(a)(i) deposited into the Transient Room Tax Fund created by Section 63N-3-403; and
(2)(a)(ii) expended as provided in Section 63N-3-403.
(2)(b) If a county legislative body of a county of the first class imposes a tax under this section, beginning on July 1, 2027, and ending on June 30, 2047, each year the first 7.5% of the revenues collected from the tax authorized by Subsection (1)(a) within that county shall be:
(2)(b)(i) deposited into the Transient Room Tax Fund created by Section 63N-3-403; and
(2)(b)(ii) expended as provided in Section 63N-3-403.
(3) Subject to Subsection (4), a county legislative body:
(3)(a) may increase or decrease the tax authorized under this part; and
(3)(b) shall regulate the tax authorized under this part by ordinance.
(4) (4)(a) For purposes of this Subsection (4):
(4)(a)(i) "Annexation" means an annexation to a county under Title 17, Chapter 61, Part 2, Consolidation of Counties, or Part 3, County Annexation.
(4)(a)(ii) "Annexing area" means an area that is annexed into a county.
(4)(b) (4)(b)(i) Except as provided in Subsection (4)(c), if, on or after July 1, 2004, a county enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or change shall take effect:
(4)(b)(i)(A) on the first day of a calendar quarter; and
(4)(b)(i)(B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (4)(b)(ii) from the county.
(4)(b)(ii) The notice described in Subsection (4)(b)(i)(B) shall state:
(4)(b)(ii)(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
(4)(b)(ii)(B) the statutory authority for the tax described in Subsection (4)(b)(ii)(A);
(4)(b)(ii)(C) the effective date of the tax described in Subsection (4)(b)(ii)(A); and
(4)(b)(ii)(D) if the county enacts the tax or changes the rate of the tax described in Subsection (4)(b)(ii)(A), the rate of the tax.
(4)(c) (4)(c)(i) Notwithstanding Subsection (4)(b)(i), for a transaction described in Subsection (4)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first billing period:
(4)(c)(i)(A) that begins after the effective date of the enactment of the tax or the tax rate increase; and
(4)(c)(i)(B) if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under this section.
(4)(c)(ii) Notwithstanding Subsection (4)(b)(i), for a transaction described in Subsection (4)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period:
(4)(c)(ii)(A) that began before the effective date of the repeal of the tax or the tax rate decrease; and
(4)(c)(ii)(B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under this section.
(4)(c)(iii) Subsections (4)(c)(i) and (ii) apply to transactions subject to a tax under Subsection 59-12-103(1)(i).
(4)(d) (4)(d)(i) Except as provided in Subsection (4)(e), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment, repeal, or a change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect:
(4)(d)(i)(A) on the first day of a calendar quarter; and
(4)(d)(i)(B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (4)(d)(ii) from the county that annexes the annexing area.
(4)(d)(ii) The notice described in Subsection (4)(d)(i)(B) shall state:
(4)(d)(ii)(A) that the annexation described in Subsection (4)(d)(i) will result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area;
(4)(d)(ii)(B) the statutory authority for the tax described in Subsection (4)(d)(ii)(A);
(4)(d)(ii)(C) the effective date of the tax described in Subsection (4)(d)(ii)(A); and
(4)(d)(ii)(D) if the county enacts the tax or changes the rate of the tax described in Subsection (4)(d)(ii)(A), the rate of the tax.
(4)(e) (4)(e)(i) Notwithstanding Subsection (4)(d)(i), for a transaction described in Subsection (4)(e)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first billing period:
(4)(e)(i)(A) that begins after the effective date of the enactment of the tax or the tax rate increase; and
(4)(e)(i)(B) if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under this section.
(4)(e)(ii) Notwithstanding Subsection (4)(d)(i), for a transaction described in Subsection (4)(e)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period:
(4)(e)(ii)(A) that began before the effective date of the repeal of the tax or the tax rate decrease; and
(4)(e)(ii)(B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under this section.
(4)(e)(iii) Subsections (4)(e)(i) and (ii) apply to transactions subject to a tax under Subsection 59-12-103(1)(i).

Legislative History

Amended by Chapter 17, 2025 Special Session 1