5-2D-2: TAX IMPOSED:

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)

5-2D-3: COMPUTATION:

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)

5-2D-4: REMITTANCE:

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)

5-2D-5: NOTICE TO STATE TAX COMMISSION; CONTRACT WITH STATE:

   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)

5-2D-6: RESTRICTION ON USE OF REVENUES:

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)