The Board of Commissioners declares that the ordinance codified in this subchapter is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish these purposes:
(A) To adopt a transient room tax ordinance that complies with the requirements and limitations contained in U.C.A. Title 17, Chapter 31, and U.C.A. Title 59, Chapter 12, Part 3, as amended;
(B) To adopt a transient room tax ordinance that incorporates provisions identical to those of U.C.A. Title 17, Chapter 31, and U.C.A. Title 59, Chapter 12, Part 3, as amended;
(C) To adopt a transient room tax ordinance that imposes a tax of not to exceed 4.25% and provide a measure therefor that can be administered and collected by the county in a manner that adapts itself as fully as practical to the existing statutory and administrative procedures followed by the State Tax Commission in administering and collecting the sale and use taxes of the state; and
(D) To adopt a transient room tax ordinance that can be administered in a manner that will provide funds for the purposes of establishing, financing and promoting tourism, recreation and convention bureaus and such other purposes as have been authorized by law for the expenditure of transient room taxes, and for that purpose create, at the discretion of the county, a reserve fund comprised of any funds collected but not expended during any financial year.
(Ord. 2004-5-1, passed 5-17-2004; Ord. 2010-9-1, passed 9-8-2010)