11-71-201. Taxes within and for the benefit of a major sporting event venue zone.
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/ut/title-11/chapter-71/11-71-201A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2026
11-71-201. Taxes within and for the benefit of a major sporting event venue zone.
(1)The legislative body of a creating entity may, by ordinance, impose within a sales and use boundary for a major sporting event venue zone:
(a)a transient room tax, as described in Section 59-12-352 ;
(b)a resort communities sales and use tax, as described in Section 59-12-401 ; and
(c)an additional resort communities sales and use tax, as described in Section 59-12-402 .
(2)Revenue generated by a tax described in Subsection
(1)is governed by Sections 11-71-202 and 11-71-203 .
Enacted by Chapter 495 , 2025 General Session