Utah Code > Title 59 > Chapter 12 > Part 3 – Transient Room Tax


§ 59-12-301	Transient room tax — Rate — Expenditure of revenues — Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements
§ 59-12-302	Collection of tax — Administrative charge
§ 59-12-304	Seller or certified service provider reliance on commission information
§ 59-12-305	Certified service provider or model 2 seller reliance on commission certified software
§ 59-12-306	Purchaser relief from liability
§ 59-12-352	Transient room tax authority for municipalities and military installation development authority — Purposes for which revenues may be used
§ 59-12-354	Collection of tax — Administrative charge
§ 59-12-355	Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements

Terms Used In Utah Code > Title 59 > Chapter 12 > Part 3 - Transient Room Tax

Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102

Certified service provider: means an agent certified:

(a)	by the governing board of the agreement; and

(b)

to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102

City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5

County legislative body: means :Utah Code 68-3-12.5

Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

Land: includes :Utah Code 68-3-12.5

Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. See Utah Code 59-12-102

product transferred electronically: means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. See Utah Code 59-12-102

Purchaser: means a person to whom:

(a)	a sale of tangible personal property is made;

(b)	a product is transferred electronically; or

(c)

a service is furnished. See Utah Code 59-12-102

Seller: includes a marketplace facilitator. See Utah Code 59-12-102

State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102

Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5

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