Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-12-702
Definitions
As used in this part:
# (1)
"Administrative unit" means a division of a private nonprofit organization or institution that:
# (a)
would, if it were a separate entity, be a botanical organization or cultural organization; and
# (b)
consistently maintains books and records separate from those of the administrative unit's parent organization.
# (2)
"Aquarium" means a park or building where a collection of water animals and plants is kept for study, conservation, and public exhibition.
# (3)
"Aviary" means a park or building where a collection of birds is kept for study, conservation, and public exhibition.
# (4)
"Botanical organization" means:
# (a)
a private nonprofit organization or institution having as the private nonprofit organization's or institution's primary purpose the advancement and preservation of plant science through horticultural display, botanical research, and community education; or
# (b)
an administrative unit.
# (5)
"Cultural facility" means the same as that term is defined in Section 59-12-602.
# (6)
# (a)
"Cultural organization" means:
(i) a private nonprofit organization or institution having as the private nonprofit organization's or institution's primary purpose the advancement and preservation of:
(A) natural history;
(B) art;
(C) music;
(D) theater;
(E) dance; or
(F) cultural arts, including literature, a motion picture, or storytelling; and
(ii) an administrative unit.
# (b)
"Cultural organization" includes, for purposes of Subsections 59-12-704(1)(d) and (10) only:
(i) a private nonprofit organization or institution having as the private nonprofit organization's or institution's primary purpose the advancement and preservation of history; or
(ii) a municipal or county cultural council having as the municipal or county cultural council's primary purpose the advancement and preservation of:
(A) history;
(B) natural history;
(C) art;
(D) music;
(E) theater; or
(F) dance.
# (c)
"Cultural organization" does not include:
(i) an agency of the state;
(ii) except as provided in Subsection (6)(b)(ii), a political subdivision of the state;
(iii) an educational institution for which annual revenue is directly derived more than 50% from state funds; or
(iv) in a county of the first or second class, a radio or television broadcasting network or station, cable communications system, newspaper, or magazine.
# (7)
"Institution" means an institution of higher education listed in Subsection 53H-1-102(1)(a).
# (8)
"Recreational facility" means a publicly owned or operated park, campground, marina, dock, golf course, playground, athletic field, gymnasium, swimming pool, trail system, or other facility used for recreational purposes.
# (9)
"Rural radio station" means a nonprofit radio station based in a county of the third, fourth, fifth, or sixth class.
# (10)
In a county of the first class, "zoological facility" means a public, public-private partnership, or private nonprofit building, exhibit, utility and infrastructure, walkway, pathway, roadway, office, administration facility, public service facility, educational facility, enclosure, public viewing area, animal barrier, animal housing, animal care facility, and veterinary and hospital facility related to the advancement, exhibition, or preservation of a mammal, bird, reptile, fish, or an amphibian.
# (11)
# (a)
(i) Except as provided in Subsection (11)(a)(ii), "zoological organization" means a public, public-private partnership, or private nonprofit organization having as its primary purpose the advancement and preservation of zoology.
(ii) In a county of the first class, "zoological organization" means a nonprofit organization having as the nonprofit organization's primary purpose the advancement and exhibition of a mammal, bird, reptile, fish, or an amphibian to an audience of 75,000 or more persons annually.
# (b)
"Zoological organization" does not include an agency of the state, educational institution, radio or television broadcasting network or station, cable communications system, newspaper, or magazine.
# (12)
"Zoological park" means a park or garden where a collection of wild animals is kept for study, conservation, and public exhibition.
Source: view the official text
In this chapter (40 sections)
- 59-12-354 · Collection of tax -- Administrative charge
- 59-12-355 · Enactment or repeal of tax -- Tax rate change -- Effective…
- 59-12-357 · Seller or certified service provider reliance on commission…
- 59-12-358 · Certified service provider or model 2 seller reliance on…
- 59-12-359 · Purchaser relief from liability
- 59-12-401 · Resort communities tax authority for cities, towns, and…
- 59-12-402 · Additional resort communities sales and use tax -- Base --…
- 59-12-402.1 · State correctional facility sales and use tax -- Base --…
- 59-12-402.5 · Capital city revitalization sales and use tax -- Deadline…
- 59-12-403 · Enactment or repeal of tax -- Tax rate change -- Effective…
- 59-12-405 · Definitions -- Municipality filing requirements for lodging…
- 59-12-406 · Seller or certified service provider reliance on commission…
- 59-12-407 · Certified service provider or model 2 seller reliance on…
- 59-12-408 · Purchaser relief from liability
- 59-12-602 · Definitions
- 59-12-603 · County tax -- Bases -- Rates -- Use of revenue -- Adoption…
- 59-12-605 · Seller or certified service provider reliance on commission…
- 59-12-606 · Certified service provider or model 2 seller reliance on…
- 59-12-607 · Purchaser relief from liability
- 59-12-701 · Legislative findings
- 59-12-702 · Definitions
- 59-12-703 · Opinion question election -- Base -- Rate -- Imposition of…
- 59-12-704 · Distribution of revenue -- Advisory board creation --…
- 59-12-705 · Free or reduced admission day available to all state…
- 59-12-707 · Seller or certified service provider reliance on commission…
- 59-12-708 · Certified service provider or model 2 seller reliance on…
- 59-12-709 · Purchaser relief from liability
- 59-12-801 · Definitions
- 59-12-802 · Imposition of rural county health care tax -- Expenditure…
- 59-12-804 · Imposition of rural city hospital tax -- Base -- Rate --…
- 59-12-805 · Distribution of money collected from rural city hospital tax
- 59-12-806 · Enactment or repeal of tax -- Tax rate change -- Effective…
- 59-12-808 · Seller or certified service provider reliance on commission…
- 59-12-809 · Certified service provider or model 2 seller reliance on…
- 59-12-810 · Purchaser relief from liability
- 59-12-1101 · Statewide purpose
- 59-12-1102 · Base -- Rate -- Imposition of tax -- Distribution of…
- 59-12-1104 · Seller or certified service provider reliance on…
- 59-12-1105 · Certified service provider or model 2 seller reliance on…
- 59-12-1106 · Purchaser relief from liability