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§ 32.18 COLLECTION.
   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)
§ 32.19 USE.
   Revenues generated by the transient room tax shall be deposited in the town’s General Fund, and may be used for any General Fund purpose, so long as the same continues to comply with state law.
(Ord. 2019-1, passed - -2019)
§ 32.20 EXEMPTIONS TO TRANSIENT ROOM TAX.
   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)
§ 32.21 PENALTIES AND INTEREST.
   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)
§ 32.22 EFFECTIVE DATE.
   The provisions of this subchapter shall become effective on February 1, 2019, after any required posting and/or publication has been accomplished according to law.
(Ord. 2019-1, passed - -2019)
RESORT COMMUNITIES TAX
§ 32.35 TITLE.
   This subchapter shall be known as the “Resort Communities Tax Ordinance of Boulder Town, Garfield County, State of Utah.”
(Ord. 38, passed 4-9-1998)
§ 32.36 PURPOSE.
   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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