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 804 – Imposition of rural city hospital tax — Base — Rate — Administration, collection, and enforcement of tax — Administrative charge.
Effective 5/8/2018 59-12-804. Imposition of rural city hospital tax — Base — Rate — Administration, collection, and enforcement of tax — Administrative charge. (1) (a) A city legislative body may impose a sales and use tax of up to 1%: (i) on the transactions described in Subsection 59-12-103(1) located within the city; and (ii) to […]
Section 802 – Imposition of rural county health care facilities tax — Expenditure of tax revenue — Base — Rate — Administration, collection, and enforcement of tax — Administrative charge.
Effective 5/12/2020 59-12-802. Imposition of rural county health care facilities tax — Expenditure of tax revenue — Base — Rate — Administration, collection, and enforcement of tax — Administrative charge. (1) (a) A county legislative body of a county of the third, fourth, fifth, or sixth class may impose a sales and use tax of […]