Utah Code Title 63H. Independent State Entities § 63H-1-205. MIDA accommodations tax

(a) “Accommodations and services” means an accommodation or service described in Subsection 59-12-103(1)(i).

(b) “Accommodations and services” does not include amounts paid or charged that are not part of a rental room rate.

(a) authority-owned or other government-owned property;

(b) privately owned property on which the authority owns a condominium unit that is part of the place of accommodation; or

(c) privately owned property on which the authority board finds that a provider is providing a significant long-term benefit, including lodging but not including a benefit that is commonly provided, to members of the military at the property.

(a) Title 59, Chapter 12, Sales and Use Tax Act; or

(b) Title 59, Chapter 28, State Transient Room Tax Act.

(a) the same procedures used to administer, collect, and enforce the tax under:

(b) Title 59, Chapter 1, General Taxation Policies.

(8)(a) A tax under this section is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) through (5).

(b) The exemptions described in Sections 59-12-104, 59-12-104.1, and 59-12-104.6 do not apply to a tax imposed under this section.

(a) except as provided in Subsection (9)(b), distribute the revenue collected from the tax to the authority; and

(b) retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this section.

(10)(a) If the authority imposes, repeals, or changes the rate of tax under this section, the implementation, repeal, or change shall take effect:

(b) The notice required in Subsection (10)(a)(ii) shall state:

(a) the county had a transient room tax described in Section 59-12-301 in effect at the time the authority board imposed a MIDA accommodations tax by ordinance; and

(b) the revenue replaces revenue that the county received from a county transient room tax described in Section 59-12-301 for the county's general operations and administrative expenses.