59-12-2401. Definitions.

280 words·~1 min read·/ut/title-59/chapter-12/59-12-2401

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/6/2026

As used in this part:

(1)"Emergency services" means:

(a)emergency medical services as defined in Section 53-2d-101 ;

(b)fire protection services; or

(c)a combination of emergency medical services, as defined in Section 53-2d-101 , and fire protection services.

(2)"Emergency services tax" means the sales and use tax authorized under Section 59-12-2402 .

(3)"Governing body" means:

(a)for a county, city, or town, the legislative body of the county, city, or town; or

(b)for a special service district:

(i)the legislative body of the county, city, or town that established the special service district, if no administrative control board has been created under Section 17D-1-301 ; or

(ii)the administrative control board of the special service district, if an administrative control board has been created under Section 17D-1-301 .

(4)"Qualifying political subdivision" means:

(a)a specified county;

(b)a special service district established under Title 17D, Chapter 1, Special Service District Act , to provide emergency services within a specified county; or

(c)a city or town that:

(i)is located:

(A)within a specified county; and

(B)outside the boundaries of a special service district described in Subsection (4)(b) ; and

(ii)provides, or contracts with a special service district described in Subsection (4)(b) to receive, emergency services within the city or town.

(5)"Specified county" means a county of the second or third class, as classified in Section 17-60-104 , that contains:

(a)a national park and two or more state parks within or partially within the county's boundaries; and

(b)a municipality with a population of 95,000 or more.

Amended by Chapter 324 , 2026 General Session