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Current as of January 01, 2025 | Updated by Findlaw Staff
As used in this part:
(1) “Airport facility” means an airport of regional significance, and includes:
(a) an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport;
(b) a control tower, including a radar system;
(c) a public area of an airport; or
(d) a terminal facility.
(2) “Airport of regional significance” means the same as that term is defined in Section 59-12-2202.
(3) “All-terrain type I vehicle” means the same as that term is defined in Section 41-22-2.
(4) “All-terrain type II vehicle” means the same as that term is defined in Section 41-22-2.
(5) “All-terrain type III vehicle” means the same as that term is defined in Section 41-22-2.
(6) “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.
(7) “Cultural facility” means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility.
(8)(a) “Off-highway vehicle” means any snowmobile, all-terrain type I vehicle, all-terrain type II vehicle, all-terrain type III vehicle, or motorcycle.
(b) “Off-highway vehicle” does not include a vehicle that is a motor vehicle under Section 41-1a-102.
(9) “Motorcycle” means the same as that term is defined in Section 41-22-2.
(10) “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.
(11)(a) “Recreational vehicle” means a vehicular unit other than a mobile home, primarily designed as a temporary dwelling for travel, recreational, or vacation use, that is pulled by another vehicle.
(b) “Recreational vehicle” includes:
(i) a travel trailer;
(ii) a camping trailer; and
(iii) a fifth wheel trailer.
(c) “Recreational vehicle” does not include a vehicle that is a motor vehicle under Section 41-1a-102.
(12)(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.
(13) “Snowmobile” means the same as that term is defined in Section 41-22-2.
(14) “Travel trailer,” “camping trailer,” or “fifth wheel trailer” means a portable vehicle without motive power, designed as a temporary dwelling for travel, recreational, or vacation use that does not require a special highway movement permit when drawn by a self-propelled motor vehicle.
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-12-602. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-12-602/
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 before relying on it for your legal needs.
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