There is hereby levied a transient room tax equal to one percent (1%) of the rents charged to transients occupying public accommodations within Farr West City. This tax shall be known as the transient room tax.
A. Subject to the limitations of Utah Code Annotated section 59-12-352(1), Farr West City may increase or decrease the tax at any time by adopting an ordinance to the effect.
B. Revenues generated by the tax shall be used for general fund purposes.
C. For purposes of this chapter, gross receipts shall be computed upon the base room rental rate. There shall be excluded from the gross revenue, by which this tax is measured:
1. The amount of any sales or use tax imposed by the state or by any other governmental agency upon a retailer or consumer;
2. The amount of any transient room tax levied under authority of chapter 31 of title 17, Utah Code Annotated, 1953, as amended, or its successor;
3. Receipts from the sale or service charge for any food, beverage or room service charges in conjunction with the occupancy of the suite, room or rooms, not included in the base room rate; and
4. Charges made for supplying telephone service, gas or electrical energy service, not included in the base room rate. (Ord. 2008-02 § 1)