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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)
(A) From and after the effective date of this subchapter, there is hereby imposed and levied, and there shall be collected and paid, in addition to any other taxes, including, but not limited to, the uniform local sales and use tax and the transient room tax, a resort communities tax, not to exceed 1% of all sales in the town, subject to exemptions provided for in UCA § 59-12-104, and shall exempt from said additional tax, wholesale sales and sales of single items for which consideration paid is $2,500 or more.
(B) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provision of UCA Title 59, Chapter 12, Part 6, Tax Collection, as amended, and in force and effect on the effective date of this subchapter, are hereby adopted and made a part of this subchapter as though fully set forth herein.
(2) Wherever, and to the extent that in UCA Title 59, Chapter 12, Part 1, Tax Collection, as amended, the state is named or referred to as the taxing agency or entity, the name of “Boulder Town” shall be substituted therefor. Nothing in this division (B) shall be deemed to require substitution of the name of the town for the word “state” when that word is used as part of the title of the State Tax Commission, or of the Constitution of the state, nor shall the name of the town be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the town or any agency or department thereof, rather than by or against the State Tax Commission in performing the functions incident to the administration or operation of this subchapter.
(C) If an annual license has been or is issued to a retailer under UCA § 59-12-106, an additional license shall not be required by reason of this section.
(Ord. 38, passed 4-9-1998)
(A) The tax imposed pursuant to this subchapter shall be levied at the same time and collected in the same manner as provided in the Local Sales and Use Tax Act, Part 2, UCA Title 59, Chapter 12.
(B) Heretofore, the town has entered into an agreement with the State Tax Commission to perform all functions incident to the administration and operation of this subchapter. The Town Council is hereby authorized to enter into such supplementary agreement with the State Tax Commission as may be necessary to the collection, administration and operation of the tax enacted and imposed by this subchapter.
(Ord. 38, passed 4-9-1998)
(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(C) Any person who violates any of the provisions of §§ 32.35 through 32.40 shall be guilty of a Class B misdemeanor, and upon conviction thereof shall be punished by a fine in an amount not less than $1,000, or by imprisonment for a term not exceeding six months, or by both such fine and imprisonment.
(Ord. 18, passed 2-1-1990; Ord. 38, passed 4-9-1998)