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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)
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)
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