Section 400 – Title.

Effective 5/12/2015 59-12-400. Title. This part is known as the “Impacted Communities Taxes Act.” Enacted by Chapter 182, 2015 General Session

Section 401 – Resort communities tax authority for cities, towns, and military installation development authority — Base — Rate — Collection fees.

Effective 3/22/2021 59-12-401. Resort communities tax authority for cities, towns, and military installation development authority — Base — Rate — Collection fees. (1) (a) In addition to other sales and use taxes, a city or town in which the transient room capacity as defined in Section 59-12-405 is greater than or equal to 66% of […]

Section 402 – Additional resort communities sales and use tax — Base — Rate — Collection fees — Resolution and voter approval requirements — Election requirements — Notice requirements — Ordinance requirements — Prohibition of military installation development authority imposition of tax.

Effective 5/5/2021 59-12-402. Additional resort communities sales and use tax — Base — Rate — Collection fees — Resolution and voter approval requirements — Election requirements — Notice requirements — Ordinance requirements — Prohibition of military installation development authority imposition of tax. (1) (a) Subject to Subsections (2) through (6), the governing body of a […]

Section 402.1 – State correctional facility sales and use tax — Base — Rate — Collection fees — Imposition — Prohibition of military installation development authority imposition of tax.

Effective 5/9/2017 59-12-402.1. State correctional facility sales and use tax — Base — Rate — Collection fees — Imposition — Prohibition of military installation development authority imposition of tax. (1) As used in this section, “new state correctional facility” means a new prison in the state: (a) that is operated by the Department of Corrections; […]

Section 403 – Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements — Administration, collection, and enforcement of tax — Administrative charge.

Effective 5/8/2018 59-12-403. Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements — Administration, collection, and enforcement of tax — Administrative charge. (1) For purposes of this section: (a) “Annexation” means an annexation to a city or town under Title 10, Chapter 2, Part 4, Annexation. (b) “Annexing area” […]

Section 405 – Definitions — Municipality filing requirements for lodging unit capacity — Failure to meet eligibility requirements — Notice to municipality — Municipality authority to impose tax.

Effective 5/14/2019 59-12-405. Definitions — Municipality filing requirements for lodging unit capacity — Failure to meet eligibility requirements — Notice to municipality — Municipality authority to impose tax. (1) As used in this section: (a) “High-occupancy lodging unit” means each bedroom in a: (i) hostel; or (ii) a unit similar to a hostel as determined […]

Section 406 – Seller or certified service provider reliance on commission information.

59-12-406. 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 407 – Certified service provider or model 2 seller reliance on commission certified software.

59-12-407. 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 408 – Purchaser relief from liability.

59-12-408. 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 […]