Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-ut/statute/title-59/chapter-59-12/part-59-12-4 — Impacted Communities Taxes Act · Axiom
Axiom
/
Utah
/
Statutes
/
Title 59
/
§ chapter-59-12
Impacted Communities Taxes Act
9 sections
59-12-401
Resort communities tax authority for cities, towns, and certain authorities and certain counties -- Base -- Rate -- Collection fees.
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 -- Certain authorities and zones implementing additional resort communities sales and use tax.
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.
59-12-402.5
Capital city revitalization sales and use tax -- Deadline -- Rate -- Collection fees -- Imposition.
59-12-403
Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge.
59-12-405
Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
59-12-406
Seller or certified service provider reliance on commission information.
59-12-407
Certified service provider or model 2 seller reliance on commission certified software.
59-12-408
Purchaser relief from liability.
