Utah Statutes
§ 59-12-353 — Additional municipal transient room tax.
Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-3A Municipality Transient Room Tax
The governing body of a municipality may, in addition to the tax authorized under Section 59-12-352, impose a tax of not to exceed .5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) if the governing body of the municipality:
(1)before January 1, 1996, levied and collected a license fee or tax under Section 10-1-203; and
(2)before January 1, 1997, took official action to obligate the municipality in reliance on the license fees or taxes under Subsection (1) to the payment of debt service on bonds or other indebtedness, including lease payments under a lease purchase agreement.
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Utah § 59-12-353 (Additional municipal transient room tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 315, 2020 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.