2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 6 - Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act › Section 602 - Definitions.

Effective 7/1/2023
59-12-602.
Definitions.
As used in this part:
(1)
(a) Subject to Subsection (1)(b), "airport facility" means an airport of regional significance, as defined by the Transportation Commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(b) "Airport facility" includes:
(i) an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport;
(ii) a control tower, including a radar system;
(iii) a public area of an airport; or
(iv) a terminal facility.
(2) "All-terrain type I vehicle" means the same as that term is defined in Section 41-22-2.
(3) "All-terrain type II vehicle" means the same as that term is defined in Section 41-22-2.
(4) "All-terrain type III vehicle" means the same as that term is defined in Section 41-22-2.
(5) "Convention facility" means any publicly owned or operated convention center, sports arena, or other facility at which conventions, conferences, and other gatherings are held and whose primary business or function is to host such conventions, conferences, and other gatherings.
(6) "Cultural facility" means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility.
(7)
(a) Except as provided in Subsection (7)(b), "off-highway vehicle" means any snowmobile, all-terrain type I vehicle, all-terrain type II vehicle, all-terrain type III vehicle, or motorcycle.
(b) "Off-highway vehicle" does not include a vehicle that is a motor vehicle under Section 41-1a-102.
(8) "Motorcycle" means the same as that term is defined in Section 41-22-2.
(9) "Recreation facility" or "tourist facility" means any publicly owned or operated park, campground, marina, dock, golf course, water park, historic park, monument, planetarium, zoo, bicycle trails, and other recreation or tourism-related facility.
(10)
(a) Except as provided in Subsection (10)(c), "recreational vehicle" means a vehicular unit other than a mobile home, primarily designed as a temporary dwelling for travel, recreational, or vacation use, that is pulled by another vehicle.
(b) "Recreational vehicle" includes:
(i) a travel trailer;
(ii) a camping trailer; and
(iii) a fifth wheel trailer.
(c) "Recreational vehicle" does not include a vehicle that is a motor vehicle under Section 41-1a-102.
(11)
(a) "Restaurant" includes any coffee shop, cafeteria, luncheonette, soda fountain, or fast-food service where food is prepared for immediate consumption.
(b) "Restaurant" does not include:
(i) any retail establishment whose primary business or function is the sale of fuel or food items for off-premise, but not immediate, consumption; and
(ii) a theater that sells food items, but not a dinner theater.
(12)
(a) "Short-term rental" means a lease or rental that is 30 days or less.
(b) "Short-term rental" does not include car sharing as that term is defined in Section 13-48a-101.
(13) "Snowmobile" means the same as that term is defined in Section 41-22-2.
(14) "Travel trailer," "camping trailer," or "fifth wheel trailer" means a portable vehicle without motive power, designed as a temporary dwelling for travel, recreational, or vacation use that does not require a special highway movement permit when drawn by a self-propelled motor vehicle.
Amended by Chapter 361, 2023 General Session