Section 59-28-103 - Imposition - Rate - Revenue distribution(1) Subject to the other provisions of this chapter, the state shall impose a tax on the transactions described in Subsection 59-12-103(1)(i) at a rate of .32%.(2) The tax imposed under this chapter is in addition to any other taxes imposed on the transactions described in Subsection 59-12-103(1)(i).(3)(a)(i) Subject to Subsection (3)(a)(ii), the commission shall deposit 6% of the revenue the state collects from the tax under this chapter into the Hospitality and Tourism Management Education Account created in Section 53F-9-501 to fund the Hospitality and Tourism Management Career and Technical Education Pilot Program created in Section 53E-3-515.(ii) The commission may not deposit more than $300,000 into the Hospitality and Tourism Management Education Account under Subsection (3)(a)(i) in a fiscal year.(b) Except for the amount deposited into the Hospitality and Tourism Management Education Account under Subsection (3)(a) and the administrative charge retained under Subsection 59-28-104(4), the commission shall deposit any revenue the state collects from the tax under this chapter into the Outdoor Recreation Infrastructure Account created in Section 79-8-106 to fund the Outdoor Recreational Infrastructure Grant Program created in Section 79-8-401 and the Recreation Restoration Infrastructure Grant Program created in Section 79-8-202.Amended by Chapter 68, 2022 General Session ,§ 36, eff. 7/1/2022.Amended by Chapter 280, 2021 General Session ,§ 34, eff. 7/1/2021.Amended by Chapter 290, 2019 General Session ,§ 1, eff. 3/25/2019.Amended by Chapter 415, 2018 General Session ,§ 78, eff. 3/22/2018.Added by Chapter 166, 2017 General Session ,§ 5, eff. 1/1/2018.Affected by 63I-1-259 on 1/1/2023