Utah Code § 17-78-701

Definitions
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As used in this part:

(1) "Airport" means the same as that term is defined in Section 72-10-102.
(2) "Airport operator" means the same as that term is defined in Section 72-10-102.
(3) "Establishing and promoting" means an activity or related expense to encourage, solicit,
advertise, or market in order to attract or enhance transient guest spending in a county for a
purpose described in Subsection 17-78-702(2)(a).
(4) "Mitigation" means activity to address the direct impacts of tourism, recreation related to
tourism, or conventions in a county, specifically sanitation and solid waste disposal, emergency
medical services, search and rescue services, law enforcement, road repair, and road
upgrades.
(5) "Transient room tax" means a tax at a rate not to exceed the relevant rate authorized by
Section 59-12-301.

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