UT Code § 59-12-2202 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 22 - Local Option Sales and Use Taxes for Transportation Act|Section 2202 - Definitions.

 Effective 7/1/2019  59-12-2202. Definitions.  As used in this part:  (1) "Airline" means the same as that term is defined in Section 59-2-102.     (2) "Airport facility" means the same as that term is defined in Section 59-12-602.     (3) "Airport of regional significance" means an airport identified by the Federal Aviation Administration in the most current National Plan of Integrated Airport Systems or an update to the National Plan of Integrated Airport Systems.     (4) "Annexation" means an annexation to:   (a) a county under Title 17, Chapter 2, County Consolidations and Annexations; or     (b) a city or town under Title 10, Chapter 2, Part 4, Annexation.       (5) "Annexing area" means an area that is annexed into a county, city, or town.     (6) "Class A road" means the same as that term is described in Section 72-3-102.     (7) "Class B road" means the same as that term is described in Section 72-3-103.     (8) "Class C road" means the same as that term is described in Section 72-3-104.     (9) "Class D road" means the same as that term is described in Section 72-3-105.     (10) "Council of governments" means the same as that term is defined in Section 72-2-117.5.     (11) "Fixed guideway" means the same as that term is defined in Section 59-12-102.     (12) "Large public transit district" means the same as that term is defined in Section 17B-2a-802.     (13) "Major collector highway" means the same as that term is defined in Section 72-4-102.5.     (14) "Metropolitan planning organization" means the same as that term is defined in Section 72-1-208.5.     (15) "Minor arterial highway" means the same as that term is defined in Section 72-4-102.5.     (16) "Minor collector road" means the same as that term is defined in Section 72-4-102.5.     (17) "Principal arterial highway" means the same as that term is defined in Section 72-4-102.5.     (18) "Regionally significant transportation facility" means:   (a) in a county of the first or second class:   (i) a principal arterial highway;     (ii) a minor arterial highway;     (iii) a fixed guideway that:   (A) extends across two or more cities or unincorporated areas; or     (B) is an extension to an existing fixed guideway; or       (iv) an airport of regional significance; or       (b) in a county of the second class that is not part of a large public transit district, or in a county of the third, fourth, fifth, or sixth class:   (i) a principal arterial highway;     (ii) a minor arterial highway;     (iii) a major collector highway;     (iv) a minor collector road; or     (v) an airport of regional significance.         (19) "State highway" means a highway designated as a state highway under Title 72, Chapter 4, Designation of State Highways Act.     (20)   (a) Subject to Subsection (20)(b), "system for public transit" means the same as the term "public transit" is defined in Section 17B-2a-802.     (b) "System for public transit" includes:   (i) the following costs related to public transit:   (A) maintenance costs; or     (B) operating costs;       (ii) a fixed guideway;     (iii) a park and ride facility;     (iv) a passenger station or passenger terminal;     (v) a right-of-way for public transit; or     (vi) the following that serve a public transit facility:   (A) a maintenance facility;     (B) a platform;     (C) a repair facility;     (D) a roadway;     (E) a storage facility;     (F) a utility line; or     (G) a facility or item similar to those described in Subsections (20)(b)(vi)(A) through (F).          Amended by Chapter 479, 2019 General Session