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Utah Code Title 59. Revenue and Taxation § 59-28-103. Imposition--Rate--Revenue distribution

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) Subject to the other provisions of this chapter, the state shall impose a tax on the transactions described in Subsection 59-12-103(1)(i) at a rate of .32%.

(2) The tax imposed under this chapter is in addition to any other taxes imposed on the transactions described in Subsection 59-12-103(1)(i).

(3)(a)(i) Subject to Subsection (3)(a)(ii), the commission shall deposit 6% of the revenue the state collects from the tax under this chapter into the Hospitality and Tourism Management Education Account created in Section 53F-9-501 to fund the Hospitality and Tourism Management Career and Technical Education Pilot Program created in Section 53E-3-515.

(ii) The commission may not deposit more than $300,000 into the Hospitality and Tourism Management Education Account under Subsection (3)(a)(i) in a fiscal year.

(b) Except for the amount deposited into the Hospitality and Tourism Management Education Account under Subsection (3)(a) and the administrative charge retained under Subsection 59-28-104(4), the commission shall deposit any revenue the state collects from the tax under this chapter into the Outdoor Recreation Infrastructure Account created in Section 79-8-106 to fund the Outdoor Recreational Infrastructure Grant Program created in Section 79-8-401 and the Recreation Restoration Infrastructure Grant Program created in Section 79-8-202.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-28-103. Imposition--Rate--Revenue distribution - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-28-103/

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