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Current as of May 05, 2022 | Updated by FindLaw Staff
This chapter does not apply to:
(1) a playground that a school or local government operates, if:
(a) the playground is an incidental amenity; and
(b) the operating entity does not primarily derive revenue from operating the playground for a fee;
(2) a gymnastics, dance, cheer, or tumbling facility where:
(a) the majority of activities are based in training or rehearsal and not recreation;
(b) the facility derives at least 80% of revenues through supervised instruction or classes; and
(c) the student-coach or student-instructor ratio is based on age, skill level, and number of students; or
(3) equipment used exclusively for exercise, an inflatable ride, or an inflatable bounce house.
Cite this article: FindLaw.com - Utah Code Title 11. Cities, Counties, and Local Taxing Units § 11-63-103. Exemptions - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-11-cities-counties-and-local-taxing-units/ut-code-sect-11-63-103/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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