Definitions

# (1)

"Emergency services" means:

# (a)

emergency medical services as defined in Section 53-2d-101;

# (b)

fire protection services; or

# (c)

a combination of emergency medical services, as defined in Section 53-2d-101, and fire protection services.

# (2)

"Emergency services tax" means the sales and use tax authorized under Section 59-12-2402.

# (3)

"Governing body" means:

# (a)

for a county, city, or town, the legislative body of the county, city, or town; or

# (b)

for a special service district:

(i) the legislative body of the county, city, or town that established the special service district, if no administrative control board has been created under Section 17D-1-301; or

(ii) the administrative control board of the special service district, if an administrative control board has been created under Section 17D-1-301.

# (4)

"Qualifying political subdivision" means:

# (a)

a specified county;

# (b)

a special service district established under Title 17D, Chapter 1, Special Service District Act, to provide emergency services within a specified county; or

# (c)

a city or town that:

(i) is located:

(A) within a specified county; and

(B) outside the boundaries of a special service district described in Subsection (4)(b); and

(ii) provides, or contracts with a special service district described in Subsection (4)(b) to receive, emergency services within the city or town.

# (5)

"Specified county" means a county of the second or third class, as classified in Section 17-60-104, that contains:

# (a)

a national park and two or more state parks within or partially within the county's boundaries; and

# (b)

a municipality with a population of 95,000 or more.