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Taxes within and for the benefit of a major sporting event venue zone.

Utah Code § 11-71-201
in effect
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11-71-201. Taxes within and for the benefit of a major sporting event venue zone. (1) The legislative body of a creating entity may, by ordinance, impose within a sales and use boundary for a major sporting event venue zone: (a) a transient room tax, as described in Section 59-12-352; (b) a resort communities sales and use tax, as described in Section 59-12-401; and (c) an additional resort communities sales and use tax, as described in Section 59-12-402. (2) Revenue generated by a tax described in Subsection (1) is governed by Sections 11-71-202 and 11-71-203. Enacted by Chapter 495, 2025 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title11/Chapter71/11-71-S201.html?v=C11-71-S201_2026010120250507Fetched: 10/26/2026

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