Impacted Communities Taxes Act

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Sales and Use Tax Act
  5. Impacted Communities Taxes Act

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Section
400

Title.

Section
401

Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.

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.

Section
402.1

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

Section
403

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

Section
405

Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.

Section
406

Seller or certified service provider reliance on commission information.

Section
407

Certified service provider or model 2 seller reliance on commission certified software.

Section
408

Purchaser relief from liability.