Imposition -- Rate -- Revenue distribution.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. State Transient Room Tax Act
  5. Imposition -- Rate -- Revenue distribution.

Checkout our iOS App for a better way to browser and research.

Affected by 63I-1-259 on 1/1/2023

Effective 7/1/2021
59-28-103. Imposition -- Rate -- Revenue distribution.
  • (1) Subject to the other provisions of this chapter, the state shall impose a tax on the transactions described in Subsection 59-12-103(1)(i) at a rate of .32%.
  • (2) The tax imposed under this chapter is in addition to any other taxes imposed on the transactions described in Subsection 59-12-103(1)(i).
  • (3)
    • (a)
      • (i) Subject to Subsection (3)(a)(ii), the commission shall deposit 6% of the revenue the state collects from the tax under this chapter into the Hospitality and Tourism Management Education Account created in Section 53F-9-501 to fund the Hospitality and Tourism Management Career and Technical Education Pilot Program created in Section 53E-3-515.
      • (ii) The commission may not deposit more than $300,000 into the Hospitality and Tourism Management Education Account under Subsection (3)(a)(i) in a fiscal year.
    • (b) Except for the amount deposited into the Hospitality and Tourism Management Education Account under Subsection (3)(a) and the administrative charge retained under Subsection 59-28-104(4), the commission shall deposit any revenue the state collects from the tax under this chapter into the Outdoor Recreation Infrastructure Account created in Section 79-8-106 to fund the Outdoor Recreational Infrastructure Grant Program created in Section 63N-9-202 and the Recreation Restoration Infrastructure Grant Program created in Section 79-8-202.




Download our app to see the most-to-date content.