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(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
At the 1988 General Session, the 47th state legislature passed a bill authorizing cities or towns of the state, in addition to other taxes, including sales, use and transient room taxes, to impose a resort communities tax not to exceed 1% of all non-exempt sales. The purpose of this subchapter is to enact and impose such a tax as a means to foster the development of the town in order to further the welfare of the citizens of the town and the economic growth of the community.
(Ord. 38, passed 4-9-1998)
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