Part 4 - IMPACTED COMMUNITIES TAXES ACT
- Section 59-12-400 - Title
- Section 59-12-401 - Resort communities tax authority for cities, towns, and military installation development authority - Base - Rate - Collection fees
- Section 59-12-402 - Additional resort communities sales and use tax - Base - Rate - Collection fees - Resolution and voter approval requirements - Election requirements - Notice requirements - Ordinance requirements - Prohibition of military installation development authority imposition of tax
- Section 59-12-402.1 - State correctional facility sales and use tax - Base - Rate - Collection fees - Imposition - Prohibition of military installation development authority imposition of tax
- Section 59-12-402.5 - Capital city revitalization sales and use tax - Deadline - Rate - Collection fees - Imposition
- Section 59-12-403 - Enactment or repeal of tax - Tax rate change - Effective date - Notice requirements - Administration, collection, and enforcement of tax - Administrative charge
- Section 59-12-405 - Definitions - Municipality filing requirements for lodging unit capacity - Failure to meet eligibility requirements - Notice to municipality - Municipality authority to impose tax
- Section 59-12-406 - Seller or certified service provider reliance on commission information
- Section 59-12-407 - Certified service provider or model 2 seller reliance on commission certified software
- Section 59-12-408 - Purchaser relief from liability