Section R865-19S-79 - Tourist Home, Hotel, Motel, or Trailer Court Accommodations and Services Defined Pursuant to Utah Code Ann. Sections 59-12-103, 59-12-301, 59-12-352, 59-12-353, 59-12-603, and 59-28-103(1) The following definitions shall be used for purposes of administering the: (a) sales tax on accommodations and services authorized by Subsection 59-12-103(1)(i);(b) tourism, recreation, cultural, convention, and airport facilities tax authorized by Subsection 59-12-603(1)(a)(iii); and(c) transient room taxes authorized by Sections 59-12-301, 59-12-352, 59-12-353, and 59-28-103.(2)(a) "Tourist home," "hotel," or "motel" means any property described in Subsection (2)(b) that: (i) has rooms, apartments, or units; and(ii) is regularly rented for less than 30 consecutive days.(b) For purposes of Subsection (2)(a), "tourist home," "hotel," or "motel" includes a: (vi) location similar to those described in Subsections (2)(b)(i) through (v).(3)(a) "Trailer court" means any property described in Subsection (3)(b) that: (i) has trailers or space to park a trailer; and(ii) is regularly rented for less than 30 consecutive days.(b) For purposes of Subsection (3)(a), "trailer court" includes a:(iii) recreational vehicle park; or(iv) location similar to those described in Subsections (3)(b)(i) through (iii).(4) "Trailer" means house trailer, travel trailer, and tent trailer.(5)(a) "Accommodations and service charges" means any charge for the use of a property described in Subsections (2) or (3).(b) For purposes of Subsection (5)(a), "accommodations and service charges" includes charges made for: (iv) services similar to those described in Subsections (5)(b)(i) through (iv).Utah Admin. Code R865-19S-79
Amended by Utah State Bulletin Number 2020-08, effective 4/9/2020