2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 23 - Fair Park Special Event Tax › Section 2302 - Fair park authority may impose special event tax.

Effective 5/3/2023
59-12-2302.
Fair park authority may impose special event tax.
(1) The fair park authority may impose a tax of not to exceed 1.5% on all sales:
(a) of taxable items; and
(b) that occur at a fair park special event.
(2)
(a) To impose a tax under Subsection (1), the authority board shall adopt a resolution imposing the tax.
(b) The resolution under Subsection (2)(a) shall include provisions substantially the same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on taxable items.
(c) The name of the fair park authority as the taxing agency shall be substituted for that of the state where necessary, and an additional license is not required if one has been or is issued under Section 59-12-106.
(3) To maintain in effect a tax resolution adopted under this part, the authority board shall, within 30 days of any amendment of any applicable provisions of Part 1, Tax Collection, adopt amendments to the fair park authority's tax resolution to conform with the applicable amendments to Part 1, Tax Collection.
(4)
(a)
(i) Except as provided in Subsection (4)(a)(ii), a tax authorized under this part shall be administered, collected, and enforced in accordance with the same procedures used to administer, collect, and enforce the tax under:
(A)Part 1, Tax Collection, or Part 2, Local Sales and Use Tax Act; and
(B)Chapter 1, General Taxation Policies.
(ii) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) through (6).
(b) Except as provided in Subsection (4)(c), the commission shall distribute the revenue from a fair park special event tax to the fair park authority.
(c) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a fair park special event tax.
(5)
(a)
(i) Except as provided in Subsection (5)(b), if the fair park authority enacts or repeals a fair park special event tax or changes the rate of a fair park special event tax, the enactment, repeal, or change takes effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the day on which the commission receives notice meeting the requirements of Subsection (5)(a)(ii) from the fair park authority.
(ii) The notice described in Subsection (5)(a)(i) shall state:
(A) that the fair park authority will enact or repeal a fair park special event tax or change the rate of a fair park special event tax;
(B) the statutory authority for the fair park special event tax;
(C) the effective date of the imposition, repeal, or change in the rate of the fair park special event tax; and
(D) if the fair park authority enacts the fair park special event tax or changes the rate of the fair park special event tax, the rate of the fair park special event tax.
(b)
(i) If the billing period for a transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment of the tax or the tax rate increase.
(ii) If the billing period for a transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease.
(c) If the fair park authority acquires land that becomes part of the fair park land, the acquisition of that additional land constitutes the fair park authority's enactment of a fair park special event tax as to that additional land, requiring the fair park authority's compliance with the notice provisions of this Subsection (5).
(d)
(i) If the billing period for a transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment of the tax or the tax rate increase.
(ii) If the billing period for a transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease.
Enacted by Chapter 502, 2023 General Session