§ 59-12-301 Transient room tax — Rate — Expenditure of revenues — Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements
§ 59-12-302 Collection of tax — Administrative charge
§ 59-12-304 Seller or certified service provider reliance on commission information
§ 59-12-305 Certified service provider or model 2 seller reliance on commission certified software
§ 59-12-306 Purchaser relief from liability
§ 59-12-352 Transient room tax authority for municipalities, military installation development authority, and Point of the Mountain State Land Authority — Purposes for which revenues may be used.Authority to impose a transient room tax — Purposes for which revenues
§ 59-12-354 Collection of tax — Administrative charge
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Utah Code > Title 59 > Chapter 12 > Part 3 - Transient Room Tax

  • Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102
  • Certified service provider: means an agent certified:
         (23)(a) by the governing board of the agreement; and
         (23)(b) to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102
  • County legislative body: means :
         (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
         (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
         (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Land: includes :
         (18)(a) land;
         (18)(b) a tenement;
         (18)(c) a hereditament;
         (18)(d) a water right;
         (18)(e) a possessory right; and
         (18)(f) a claim. See Utah Code 68-3-12.5
  • Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. See Utah Code 59-12-102
  • Product transferred electronically: means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. See Utah Code 59-12-102
  • Purchaser: means a person to whom:
         (108)(a) a sale of tangible personal property is made;
         (108)(b) a product is transferred electronically; or
         (108)(c) a service is furnished. See Utah Code 59-12-102
  • Seller: includes a marketplace facilitator. See Utah Code 59-12-102
  • State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
  • Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102