17-78-701. Definitions.
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/ut/title-17/chapter-78/17-78-701·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 11/6/2025
17-78-701. Definitions.
As used in this part:
(1)"Airport" means the same as that term is defined in Section 72-10-102 .
(2)"Airport operator" means the same as that term is defined in Section 72-10-102 .
(3)"Establishing and promoting" means an activity or related expense to encourage, solicit, advertise, or market in order to attract or enhance transient guest spending in a county for a purpose described in Subsection 17-78-702(2)(a) .
(4)"Mitigation" means activity to address the direct impacts of tourism, recreation related to tourism, or conventions in a county, specifically sanitation and solid waste disposal, emergency medical services, search and rescue services, law enforcement, road repair, and road upgrades.
(5)"Transient room tax" means a tax at a rate not to exceed the relevant rate authorized by Section 59-12-301 .
Enacted by Chapter 14 , 2025 Special Session 1