H.B. 438

1

SALES AND USE TAX - DINNER THEATERS
2 2006 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: David Ure
5 Senate Sponsor: ____________
6
7 LONG TITLE
8 General Description:
9 This bill amends the Tourism, Recreation, Cultural, and Convention Facilities Tax part
10 relating to certain definitions.
11 Highlighted Provisions:
12 This bill:
13 . amends the definition of "restaurant"; and
14 . makes technical changes.
15 Monies Appropriated in this Bill:
16 None
17 Other Special Clauses:
18 This bill takes effect on July 1, 2006.
19 Utah Code Sections Affected:
20 AMENDS:
21 59-12-602, as last amended by Chapter 248, Laws of Utah 1995
22
23 Be it enacted by the Legislature of the state of Utah:
24 Section 1. Section 59-12-602 is amended to read:
25 59-12-602. Definitions.
26 As used in this part:
27 (1) "Convention facility" means any publicly owned or operated convention center,

28 sports arena, or other facility at which conventions, conferences, and other gatherings are held
29 and whose primary business or function is to host such conventions, conferences, and other
30 gatherings.
31 (2) "Cultural facility" means any publicly owned or operated museum, theater, art
32 center, music hall, or other cultural or arts facility.
33 (3) "Recreation facility" or "tourist facility" means any publicly owned or operated
34 park, campground, marina, dock, golf course, water park, historic park, monument,
35 planetarium, zoo, bicycle trails, and other recreation or tourism-related facility.
36 (4) (a) "Restaurant" includes any coffee shop, cafeteria, luncheonette, soda fountain, or
37 fast-food service where food is prepared for immediate consumption.
38 (b) "Restaurant" does not include:
39 (i) any retail establishment whose primary business or function is the sale of fuel or
40 food items for off-premise, but not immediate, consumption; [and]
41 (ii) a theater that sells food items[, but not]; or
42 (iii) a dinner theater.
43 Section 2. Effective date.
44 This bill takes effect on July 1, 2006.




Legislative Review Note
as of 2-2-06 10:59 AM

Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel