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§ 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)
§ 32.37 DEFINITION.
   For the purpose of this subchapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
   PERSON. Includes any individual, firm, partnership, joint venture, association, corporation, limited liability company, estate, trust, business trust, receiver, syndicate or any group of combination acting as a unit.
(Ord. 38, passed 4-9-1998)
§ 32.38 EFFECTIVE DATE.
   This subchapter shall become effective at 12:01 a.m. on June 1, 1998.
(Ord. 38, passed 4-9-1998)
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