Utah § 59-12-353 - Additional municipal transient room tax.
Full text of Utah Utah Code § 59-12-353 — Additional municipal transient room tax., with citation guidance and answers to common questions.
§ 59-12-353. Additional municipal transient room tax.
59-12-353. Additional municipal transient room tax.
The governing body of a municipality may, in addition to the tax authorized under Section 59-12-352, impose a tax of not to exceed .5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) if the governing body of the municipality:
| (1) | before January 1, 1996, levied and collected a license fee or tax under Section 10-1-203; and |
| (2) | before January 1, 1997, took official action to obligate the municipality in reliance on the license fees or taxes under Subsection (1) to the payment of debt service on bonds or other indebtedness, including lease payments under a lease purchase agreement. |
Amended by Chapter 315, 2020 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-12-353
What does Utah Code § 59-12-353 cover?
Section 59-12-353 ("Additional municipal transient room tax.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-12-353?
A common citation format is "Utah Code § 59-12-353" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-12-353 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.