§ 59-12-352 — Transient room tax authority for municipalitiesand certain authorities -- Purposes for which revenues may be used.

Utah § 59-12-352

• 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) Except as provided in Subsection (5), the governing body of a municipality may impose a tax of not to exceed 1% on charges for the accommodations and services described in Subsection 59-12-103(1)(i).
(1)(b) Subject to Section 63H-1-203, the military installation development authority created in Section 63H-1-201 may impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within a project area described in a project area plan adopted by the authority under Title 63H, Chapter 1, Military Installation Development Authority Act, as though the authority were a municipality.
(1)(c) Beginning October 1, 2024, the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, may impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within the district sales tax area, as defined in Section 11-70-101, to the same extent and in the same manner as a municipality may impose a tax under this section.
(1)(d) Beginning October 1, 2025, the creating entity of a major sporting event venue zone approved pursuant to Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, may impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within the sales and use tax boundary, as defined in Section 63N-3-1701:
(1)(d)(i) to the same extent and in the same manner as a municipality may impose a tax under this section; and
(1)(d)(ii) as described in Subsection (7).
(2) Subject to the limitations of Subsection (1), a governing body of a municipality may, by ordinance, increase or decrease the tax under this part.
(3) A governing body of a municipality shall regulate the tax under this part by ordinance.
(4) A municipality may use revenues generated by the tax under this part for general fund purposes.
(5) (5)(a) A municipality may not impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within:
(5)(a)(i) a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act; or
(5)(a)(ii) the district sales tax area, as defined in Section 11-70-101.
(5)(b) Subsection (5)(a) does not apply to:
(5)(b)(i) the military installation development authority's imposition of a tax under this section; or
(5)(b)(ii) the imposition of a tax under this section by the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201.
(5)(c) A municipality may not impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within a qualified development zone of a major sporting event venue zone if the creating entity of the major sporting event venue zone imposes a tax as described in Subsection (7).
(6) (6)(a) As used in this Subsection (6):
(6)(a)(i) "Authority" means the Point of the Mountain State Land Authority, created in Section 11-59-201.
(6)(a)(ii) "Authority board" means the board referred to in Section 11-59-301.
(6)(b) The authority may, by a resolution adopted by the authority board, impose a tax of not to exceed 5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) for transactions that occur on point of the mountain state land, as defined in Section 11-59-102.
(6)(c) The authority board, by resolution, shall regulate the tax under this Subsection (6).
(6)(d) The authority shall use all revenue from a tax imposed under this Subsection (6) to provide affordable housing, consistent with the manner that a community reinvestment agency uses funds for income targeted housing under Section 17C-1-412.
(6)(e) A tax under this Subsection (6) is in addition to any other tax that may be imposed under this part.
(7) (7)(a) As used in this Subsection (7), "creating entity" means the same as that term is defined in Section 11-71-101.
(7)(b) A creating entity may, by ordinance, impose a tax not to exceed 5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) for transactions that occur within the sales and use tax boundary, as defined in Section 63N-3-1701, of a major sporting event venue zone.
(7)(c) A creating entity shall use all revenue from a tax imposed under this Subsection (7) as described in Sections 11-71-202 and 11-71-203.
(7)(d) A tax under this Subsection (7) is in addition to any other tax that may be imposed under this part.

Legislative History

Amended by Chapter 495, 2025 General Session