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For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
PUBLIC ACCOMMODATION. A place providing temporary sleeping accommodations to the public, and includes:
(1) Any motel or hotel;
(2) Any motor court or motor lodge;
(3) An inn;
(4) A bed and breakfast establishment;
(5) Any vacation rental, resort home or similar establishment;
(6) A room, including, but not limited to, a temporary rentable space; or
(7) Any similar accommodation which is available for short term rental.
RENT. Any compensation received in exchange for providing public accommodations. It includes any time share fees or other dues.
TRANSIENT. The occupation by a person or persons of any public accommodation for a period of 30 or fewer consecutive days.
(Ord. 2019-1, passed - -2019)
(A) There is hereby levied upon the business of every person, company, corporation or other like and similar persons, groups or organizations doing business in the town as any type of public accommodation an annual license tax equal to 1% of the gross revenue derived from the rent for each and every occupancy of any room, suite or other accommodation which is rented for a period of 30 days or less.
(B) The said transient room tax may be modified at any time by ordinance, subject to the limitations of UCA § 59-12-352(1) or other applicable law.
(Ord. 2019-1, passed - -2019)
The town shall contract with the State Tax Commission to collect the municipal transient room tax. The Mayor is hereby authorized to enter into the necessary and standard agreements with that agency as part of the initial set up of the arrangement as well as any future transactions which may become necessary for the continued administration of the arrangement.
(Ord. 2019-1, passed - -2019)
No transient room tax shall be imposed under this subchapter upon any person:
(A) Engaged in business for a solely religious, charitable or other type of strictly nonprofit purpose who is tax exempt in such activities under the laws of the United States and the state; or
(B) Engaged in a business specifically exempted from municipal taxation and fees by the laws of the United States or the state.
(Ord. 2019-1, passed - -2019)
Penalties and interest equal to those authorized by UCA §§ 59-1-401 and 59-1-402, as amended, or successor code sections or regulations, shall be imposed on any person or entity who:
(A) Is required to pay the tax as set forth herein or by statute; and
(B) Does not remit the tax to the collecting agent within the time prescribed by law.
(Ord. 2019-1, passed - -2019)
RESORT COMMUNITIES TAX
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