As used in this part: (1) "Emergency services" means: (a) emergency medical services as defined in Section 53-2d-101; (b) fire protection services; or (c) a combination of emergency medical services, as defined in Section 53-2d-101, and fire protection services. (2) "Emergency services tax" means the sales and use tax authorized under Section 59-12-2402. (3) "Governing body" means: (a) for a county, city, or town, the legislative body of the county, city, or town; or (b) for a special service district: (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 (ii) the administrative control board of the special service district, if an administrative control board has been created under Section 17D-1-301. (4) "Qualifying political subdivision" means: (a) a specified county; (b) a special service district established under Title 17D, Chapter 1, Special Service District Act, to provide emergency services within a specified county; or (c) a city or town that: (i) is located: (A) within a specified county; and (B) outside the boundaries of a special service district described in Subsection (4)(b); and (ii) provides, or contracts with a special service district described in Subsection (4)(b) to receive, emergency services within the city or town. (5) "Specified county" means a county of the second or third class, as classified in Section 17-60-104, that contains: (a) a national park and two or more state parks within or partially within the county's boundaries; and (b) a municipality with a population of 95,000 or more.
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