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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 12 - Sales and Use ...
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Part 4 - Impacted Communities Taxes Act
Part 4 - Impacted Communities Taxes Act
Section 400 - Title.
Section 401 - Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.
Section 402 - Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements -- Prohibition of military installation development authority imposition of tax.
Section 402.1 - State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax.
Section 403 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge.
Section 405 - Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
Section 406 - Seller or certified service provider reliance on commission information.
Section 407 - Certified service provider or model 2 seller reliance on commission certified software.
Section 408 - Purchaser relief from liability.