There is hereby imposed a tourism, recreation, cultural and convention tax on the following activities at the rates set forth below:
(A) A 1% tax on the sales of prepared foods and beverages that are sold by restaurants located within the incorporated and unincorporated areas of the county; and
(B) A 3% tax on all short-term leases and rentals of motor vehicles not exceeding 30 days, except such leases and rentals of motor vehicles when made for the purpose of temporally replacing a person’s motor vehicle that is being repaired pursuant to a repair or an insurance agreement as authorized by UCA § 59-12-603(1)(a)(i)(A). In addition thereto, a 4% tax on all short-term leases and rentals of motor vehicles not exceeding 30 days, except such leases and rentals of motor vehicles when made for the purpose of temporally replacing a person’s motor vehicle that is being repaired pursuant to a repair or an insurance agreement as authorized by UCA § 59-12-603(1)(a)(i)(B).
(Prior Code, § 3-5D-4) (Ord. 03-01, passed 1-21-2003)