Section 1201 – Motor vehicle rental tax — Rate — Exemptions — Administration, collection, and enforcement of tax — Administrative charge — Deposits.
Effective 7/1/2016 59-12-1201. Motor vehicle rental tax — Rate — Exemptions — Administration, collection, and enforcement of tax — Administrative charge — Deposits. (1) (a) Except as provided in Subsection (3), there is imposed a tax of 2.5% on all short-term leases and rentals of motor vehicles not exceeding 30 days. (b) The tax imposed […]
Section 1202 – Seller or certified service provider reliance on commission information.
59-12-1202. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller’s or certified service provider’s failure to collect the tax is as a result of the seller’s or certified service […]
Section 805 – Distribution of money collected from rural city hospital tax.
Effective 5/13/2014 59-12-805. Distribution of money collected from rural city hospital tax. (1) Except as provided in Subsection 59-12-804(5) and Subsection (2), all money collected from a tax under Section 59-12-804 shall be distributed quarterly by the city legislative body to rural city hospitals. (2) If there is more than one rural city hospital in […]
Section 806 – Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements.
59-12-806. Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements. (1) For purposes of this section: (a) “Annexation” means an annexation to: (i) a county under Title 17, Chapter 2, County Consolidations and Annexations; or (ii) a city under Title 10, Chapter 2, Part 4, Annexation. (b) “Annexing area” […]
Section 808 – Seller or certified service provider reliance on commission information.
59-12-808. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller’s or certified service provider’s failure to collect the tax is as a result of the seller’s or certified service […]
Section 809 – Certified service provider or model 2 seller reliance on commission certified software.
59-12-809. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 […]
Section 810 – Purchaser relief from liability.
59-12-810. Purchaser relief from liability. (1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser’s seller or certified service provider relies on incorrect data provided by the commission: (A) on […]
Section 1101 – Statewide purpose.
59-12-1101. Statewide purpose. The Legislature finds that a statewide purpose is served by this part in that it enables counties to carry out more effectively the counties’ statutorily defined roles as political and legal subdivisions of the state by improving the counties’ revenue raising capacities. Enacted by Chapter 228, 1997 General Session
Section 1102 – Base — Rate — Imposition of tax — Distribution of revenue — Administration — Administrative charge — Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund — Enactment or repeal of tax — Effective date — Notice requirements.
Effective 7/1/2021 59-12-1102. Base — Rate — Imposition of tax — Distribution of revenue — Administration — Administrative charge — Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund — Enactment or repeal of tax — Effective date — Notice requirements. (1) (a) (i) Subject to Subsections (2) […]
Section 1104 – Seller or certified service provider reliance on commission information.
59-12-1104. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller’s or certified service provider’s failure to collect the tax is as a result of the seller’s or certified service […]