Utah Code 59-12-2301. Definitions

59-12-2301. Definitions.
As used in this part:

(1)	“Authority board” means the fair park authority board under Section 11-68-301.

Authority board: means the fair park authority board under Section 11-68-301. See Utah Code 59-12-2301
Contract: A legal written agreement that becomes binding when signed.
Fair park authority: means the State Fair Park Authority, created in Section 11-68-201. See Utah Code 59-12-2301
Fair park land: means the same as that term is defined in Section 11-68-101. See Utah Code 59-12-2301
State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
Taxable items: means :

(a)	alcoholic beverages;

(b)	food and food ingredients; or

(c)	prepared food. See Utah Code 59-12-2301
(2)	“Fair park authority” means the State Fair Park Authority, created in Section 11-68-201.

(3)	“Fair park land” means the same as that term is defined in Section 11-68-101.

(4)

“Fair park special event” means an event:

(a)	that occurs on fair park land, except within a qualified hotel as defined in Section 11-68-401;

(b)	that lasts six months or less;

(c)

that is:

(i)	sponsored by the fair park authority; or

(ii)	provided pursuant to a contract with the fair park authority;

(d)	for which a special event permit is obtained under Section 59-12-106; and

(e)	where taxable sales occur.

(5)	“Fair park special event tax” means a tax imposed under this part on taxable items.

(6)

“Taxable items” means:

(a)	alcoholic beverages;

(b)	food and food ingredients; or

(c)	prepared food.

Enacted by Chapter 502, 2023 General Session