Section 703 – Opinion question election — Base — Rate — Imposition of tax — Expenditure of revenues — Administration — Enactment or repeal of tax — Effective date — Notice requirements.
Effective 5/8/2018 59-12-703. Opinion question election — Base — Rate — Imposition of tax — Expenditure of revenues — Administration — Enactment or repeal of tax — Effective date — Notice requirements. (1) (a) Subject to the other provisions of this section, a county legislative body may submit an opinion question to the residents of […]
Section 704 – Distribution of revenues — Advisory board creation — Determining operating expenses — Administrative charge.
Effective 1/1/2022 59-12-704. Distribution of revenues — Advisory board creation — Determining operating expenses — Administrative charge. (1) Except as provided in Subsections (3)(b) and (5), and subject to the requirements of this section, any revenues collected by a county of the first class under this part shall be distributed annually by the county legislative […]
Section 705 – Free or reduced admission day available to all state residents.
59-12-705. Free or reduced admission day available to all state residents. Each botanical organization, cultural organization, or zoological organization that receives money from a tax imposed under this part and that periodically offers a waived or discounted admission fee shall make the waived or discounted admission fee available to all residents of the state. Amended […]
Section 707 – Seller or certified service provider reliance on commission information.
59-12-707. 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 708 – Certified service provider or model 2 seller reliance on commission certified software.
59-12-708. 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 709 – Purchaser relief from liability.
59-12-709. 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 701 – Purpose statement.
Effective 5/12/2020 59-12-701. Purpose statement. The Utah Legislature finds and declares that: (1) Recreational and zoological facilities and the botanical, cultural, and zoological organizations of the state of Utah enhance the quality of life of Utah’s citizens, as well as the continuing growth of Utah’s tourist, convention, and recreational industries. (2) Utah was the first […]