UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 12. Sales and Use Tax Act |
Part 6. Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act |
§ 59-12-602. Definitions.
Latest version.
- As used in this part:
(1) (a) Subject to Subsection (1)(b), "airport facility" means an airport of regional significance, as defined by the Transportation Commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (2) "Convention facility" means any publicly owned or operated convention center, sports arena, or other facility at which conventions, conferences, and other gatherings are held and whose primary business or function is to host such conventions, conferences, and other gatherings. (3) "Cultural facility" means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility. (4) "Recreation facility" or "tourist facility" means any publicly owned or operated park, campground, marina, dock, golf course, water park, historic park, monument, planetarium, zoo, bicycle trails, and other recreation or tourism-related facility. (5) (a) "Restaurant" includes any coffee shop, cafeteria, luncheonette, soda fountain, or fast-food service where food is prepared for immediate consumption. (b) "Restaurant" does not include: (i) any retail establishment whose primary business or function is the sale of fuel or food items for off-premise, but not immediate, consumption; and (ii) a theater that sells food items, but not a dinner theater.
Amended by Chapter 263, 2010 General Session