{"data":{"id":"us-ut/utah-code-11-71-201","jurisdiction":"us-ut","citation":"Utah Code § 11-71-201","heading":"Taxes within and for the benefit of a major sporting event venue zone.","body":"(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:\n(a) a transient room tax, as described in Section 59-12-352;\n(b) a resort communities sales and use tax, as described in Section 59-12-401; and\n(c) an additional resort communities sales and use tax, as described in Section 59-12-402.\n(2) Revenue generated by a tax described in Subsection (1) is governed by Sections 11-71-202 and 11-71-203.","path":["Title 11 Cities, Counties, and Local Taxing Units","Chapter 11-71 Major Sporting Event Venue Zones","Part 11-71-2 Financing"],"source_url":"https://le.utah.gov/xcode/Title11/Chapter71/11-71-S201.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"f57e3296169c0688661b4f1493c4867f0672efece4cc69342395c39b7c4d77c3","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-71-101","next":"us-ut/utah-code-11-71-202"},"notice":"GroundRules: Original legal text. Not legal advice."}