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  6. Title 59 - Revenue and Taxa...
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  8. Chapter 12 - Sales and Use ...
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  10. Part 4 - Impacted Communities Taxes Act


Part 4 - Impacted Communities Taxes Act


  • Section 400 - Title.
  • Section 401 - Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.
  • Section 402 - Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements -- Prohibition of military installation development authority imposition of tax.
  • Section 402.1 - State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax.
  • Section 403 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge.
  • Section 405 - Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
  • Section 406 - Seller or certified service provider reliance on commission information.
  • Section 407 - Certified service provider or model 2 seller reliance on commission certified software.
  • Section 408 - Purchaser relief from liability.
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