{"data":{"id":"us-ut/utah-code-59-12-2401","jurisdiction":"us-ut","citation":"Utah Code § 59-12-2401","heading":"Definitions.","body":"As used in this part:\n(1) \"Emergency services\" means:\n(a) emergency medical services as defined in Section 53-2d-101;\n(b) fire protection services; or\n(c) a combination of emergency medical services, as defined in Section 53-2d-101, and fire protection services.\n(2) \"Emergency services tax\" means the sales and use tax authorized under Section 59-12-2402.\n(3) \"Governing body\" means:\n(a) for a county, city, or town, the legislative body of the county, city, or town; or\n(b) for a special service district:\n(i) the legislative body of the county, city, or town that established the special service district, if no administrative control board has been created under Section 17D-1-301; or\n(ii) the administrative control board of the special service district, if an administrative control board has been created under Section 17D-1-301.\n(4) \"Qualifying political subdivision\" means:\n(a) a specified county;\n(b) a special service district established under Title 17D, Chapter 1, Special Service District Act, to provide emergency services within a specified county; or\n(c) a city or town that:\n(i) is located:\n(A) within a specified county; and\n(B) outside the boundaries of a special service district described in Subsection (4)(b); and\n(ii) provides, or contracts with a special service district described in Subsection (4)(b) to receive, emergency services within the city or town.\n(5) \"Specified county\" means a county of the second or third class, as classified in Section 17-60-104, that contains:\n(a) a national park and two or more state parks within or partially within the county's boundaries; and\n(b) a municipality with a population of 95,000 or more.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-24 Emergency Services Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S2401.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a10acd937ba4c4574bbcb264e64bd2db1a4db279c696217e8241226eb182344d","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-2220","next":"us-ut/utah-code-59-12-2402"},"notice":"GroundRules: Original legal text. Not legal advice."}