Utah § 59-12-353 Additional municipal transient room tax.

Utah Statutes

§ 59-12-353 — Additional municipal transient room tax.

Utah § 59-12-353

Title 59Revenue and Taxation

Ch. 59-12Sales and Use Tax Act

Part 59-12-3AMunicipality Transient Room Tax

This text of Utah § 59-12-353 (Additional municipal transient room tax.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-12-353 (2026).

Text

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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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.