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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-12-353

Additional municipal transient room tax

Official textle.utah.gov

The governing body of a municipality may, in addition to the tax authorized under Section 59-12-352, impose a tax of not to exceed .5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) if the governing body of the municipality:

# (1)

before January 1, 1996, levied and collected a license fee or tax under Section 10-1-203; and

# (2)

before January 1, 1997, took official action to obligate the municipality in reliance on the license fees or taxes under Subsection (1) to the payment of debt service on bonds or other indebtedness, including lease payments under a lease purchase agreement.

Last amended: Amended by Chapter 315, 2020 General Session

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In this chapter (40 sections)
  1. 59-12-206 · Collection of taxes by commission -- Administrative charge
  2. 59-12-208.1 · Enactment or repeal of tax -- Effective date -- Notice…
  3. 59-12-209 · Participation of qualifying jurisdictions in administration…
  4. 59-12-210 · Commission to provide data to counties
  5. 59-12-210.1 · Commission redistribution of certain sales and use tax…
  6. 59-12-211 · Definitions -- Location of certain transactions -- Reports…
  7. 59-12-211.1 · Location of a transaction that is subject to a use tax
  8. 59-12-212 · Location of certain transactions if receipt of order and…
  9. 59-12-213 · Location of a transaction involving a sale of aircraft, a…
  10. 59-12-214 · Location of a transaction involving the lease or rental of…
  11. 59-12-215 · Location of transaction involving telecommunications…
  12. 59-12-216 · Seller or certified service provider reliance on commission…
  13. 59-12-217 · Certified service provider or model 2 seller reliance on…
  14. 59-12-218 · Purchaser relief from liability
  15. 59-12-301 · Transient room tax -- Rate -- Expenditure of revenues --…
  16. 59-12-302 · Collection of tax -- Administrative charge
  17. 59-12-304 · Seller or certified service provider reliance on commission…
  18. 59-12-305 · Certified service provider or model 2 seller reliance on…
  19. 59-12-306 · Purchaser relief from liability
  20. 59-12-352 · Transient room tax authority for municipalitiesand certain…
  21. 59-12-353 · Additional municipal transient room tax
  22. 59-12-354 · Collection of tax -- Administrative charge
  23. 59-12-355 · Enactment or repeal of tax -- Tax rate change -- Effective…
  24. 59-12-357 · Seller or certified service provider reliance on commission…
  25. 59-12-358 · Certified service provider or model 2 seller reliance on…
  26. 59-12-359 · Purchaser relief from liability
  27. 59-12-401 · Resort communities tax authority for cities, towns, and…
  28. 59-12-402 · Additional resort communities sales and use tax -- Base --…
  29. 59-12-402.1 · State correctional facility sales and use tax -- Base --…
  30. 59-12-402.5 · Capital city revitalization sales and use tax -- Deadline…
  31. 59-12-403 · Enactment or repeal of tax -- Tax rate change -- Effective…
  32. 59-12-405 · Definitions -- Municipality filing requirements for lodging…
  33. 59-12-406 · Seller or certified service provider reliance on commission…
  34. 59-12-407 · Certified service provider or model 2 seller reliance on…
  35. 59-12-408 · Purchaser relief from liability
  36. 59-12-602 · Definitions
  37. 59-12-603 · County tax -- Bases -- Rates -- Use of revenue -- Adoption…
  38. 59-12-605 · Seller or certified service provider reliance on commission…
  39. 59-12-606 · Certified service provider or model 2 seller reliance on…
  40. 59-12-607 · Purchaser relief from liability
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