59-12-352. Transient room tax authority for municipalities, military installation development authority, and Point of the Mountain State Land Authority — Purposes for which revenues may be used.
| (1) |
Terms Used In Utah Code 59-12-352- Land: includes :Utah Code 68-3-12.5
- State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
- Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102
| (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). |
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| (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) |
| (b) |
Subsection (5)(a) does not apply to the military installation development authority’s imposition of a tax under this section. |
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| (6) |
| (a) |
As used in this Subsection (6):
| (i) |
“Authority” means the Point of the Mountain State Land Authority, created in Section 11-59-201. |
| (ii) |
“Authority board” means the board referred to in Section 11-59-301. |
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| (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. |
| (c) |
The authority board, by resolution, shall regulate the tax under this Subsection (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 affordable housing under Section 17C-1-412. |
| (e) |
A tax under this Subsection (6) is in addition to any other tax that may be imposed under this part. |
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Amended by Chapter 263, 2023 General Session
