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A. Except as provided in subsection B of this Section and except insofar as they are inconsistent with the provisions of The Municipal Energy Sales and Use Tax Act, all of the provisions of Utah Code Annotated title 59, chapter 12, part 1, as amended, as they relate to sales and use taxes, are hereby adopted and made a part of this Article as though fully set forth herein.
B. The adoption and incorporation by reference of the provisions of Utah Code Annotated title 59, chapter 12, part 1, as amended, shall not include section 59-12-119 and the exemptions applicable to the State and local sales and use tax under section 59-12-104 and 59-12-104.1. Additionally:
1. The energy use and sales tax shall be calculated on the delivered value of the taxable energy to the consumer;
2. The name of this City as the taxing agency shall be substituted for that of the State when necessary for purposes of The Municipal Energy Sales and Use Tax Act; and
3. An additional license to collect the tax is not required if one has been issued under section 59-12-106.
C. Wherever, and to the extent that in Utah Code Annotated title 59, chapter 12, part 1, the State of Utah is named or referred to as the taxing agency, the name of this City shall be substituted therefor. Nothing in this Section shall be deemed to require substitution of the name of the City for the word "State" when the word is used as part of the title of the State Tax Commission, or of the Constitution of Utah, nor shall the name of the City 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 City, or any agency thereof, rather than by or against the State Tax Commission in performing the functions incident to the administration or operation of this Chapter.
D. The Mayor of Ogden City is authorized to contract with the State Tax Commission to have the Commission perform all functions relative to administration or operation of this Article; provided, that an energy supplier shall pay the tax imposed by this Article directly to Ogden City on a monthly basis, if the energy supplier estimates that the municipal energy sales and use tax collected annually by it from its Utah customers equals one million dollars ($1,000,000.00) or more, and the energy supplier collects the municipal energy sales and use tax. An energy supplier paying the municipal energy sales and use tax directly to the City may retain that percentage of the tax authorized under Utah Code Annotated subsection 59-12-108(3) for the energy supplier's costs of collecting and remitting the tax. The energy supplier shall remit the tax no later than forty five (45) days after the end of the month in which the tax was collected.
(1979 Code § 4.40.060; Ord. 97-55, 6-25-1997, eff. 6-30-1997)
For purposes of this article, the following terms shall have the following meanings:
PUBLIC ACCOMMODATION: | A place providing sleeping accommodations for less than thirty (30) consecutive days that is regularly rented or offered for rental to the public, such as: A. A motel; B. A hotel; C. A recreational coach park; D. A rooming house; E. A bed and breakfast inn; F. A timeshare or other fractional interest development; G. A short-term rental; and H. A boarding house. |
RENTS: | Rents and timeshare fees or dues. |
TRANSIENT: | A person who occupies a public accommodation. |
(Ord. 2016-61, 12-20-2016; amd. Ord. 2024-12, 5-7-2024)
Pursuant to the authority granted under part 3A, chapter 12, title 59, Utah Code Annotated, or its successor provisions, there is levied upon every person doing business in the city as a public accommodation a transient room tax upon the gross revenue derived from rents charged to a transient occupying public accommodations in the amount of one percent (1%) of the rents charged for each and every occupancy of a suite, room or rooms. The transient room tax imposed herein shall be levied at the same time and collected in the same manner as provided in part 2, local sales and use tax act, including the assessment of penalties and interest rates authorized under 59-1-401 and 59-1-402, Utah Code Annotated or its successor provisions.
(Ord. 2005-43, 6-14-2005)
For purposes of this article, the gross revenue derived from rents shall be computed based upon the base room rental rate. There shall be excluded from rents:
A. The amount of any sales or use tax imposed by the state or by any other governmental agency upon a retailer or consumer;
B. 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;
C. 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
D. Charges made for supplying telephone service, gas or electrical energy service, not included in the base room rate.
(Ord. 2005-43, 6-14-2005)
Unless otherwise required under state law or any agreement with the state tax commission, the tax imposed by this article shall be due and payable to the city treasurer quarterly on or before the thirtieth day of the month next succeeding each calendar quarterly period, the first of such quarterly periods being the period commencing with October 1, 2005. Every person or business taxed hereunder shall on or before the thirtieth day of the month next succeeding each calendar quarterly period, file with the license office a report of its gross revenue for the preceding quarterly period. The report shall be accompanied by a remittance of the amount of tax due for the period covered by the report.
(Ord. 2005-43, 6-14-2005)
A. Before July 1, 2005, the city shall provide notice to the state tax commission meeting the requirements of section 59-12-355(2)(b).
B. The city may enter into a contract with the state tax commission to perform all functions incident to the administration and operation of this article.
(Ord. 2005-43, 6-14-2005)
Tax revenues collected pursuant to this article shall be restricted to a special revenue fund known as the tourism and marketing fund. Expenditures from such fund shall be limited to special purposes or projects as authorized in the city's annual budget within the nondepartmental accounts, as described in section 4-1A-8 of this code.
(Ord. 2005-43, 6-14-2005)