County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Sales and Use Tax Act
  5. County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities

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Section
701

Purpose statement.

Section
702

Definitions.

Section
703

Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenues -- Administration -- Enactment or repeal of tax -- Effective date -- Notice requirements.

Section
704

Distribution of revenues -- Advisory board creation -- Determining operating expenses -- Administrative charge.

Section
705

Free or reduced admission day available to all state residents.

Section
707

Seller or certified service provider reliance on commission information.

Section
708

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

Section
709

Purchaser relief from liability.