UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 12. Sales and Use Tax Act |
Part 14. City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities |
§ 59-12-1401. Purpose statement -- Definitions -- Scope of part.
Latest version.
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(1) The purpose of the tax imposed by this part is the same for cities and towns as is stated in Section 59-12-701 for counties. (2) The definitions of Section 59-12-702 are incorporated into this part. (3) This part applies only to a city or town that is located within a county of the second, third, fourth, fifth, or sixth class as designated in Section 17-50-501.
Amended by Chapter 317, 2004 General Session