§ 157.497 BUSINESS LICENSE; ROOM TAX.
   (A)   The owner must continuously maintain, in force and effect, a city business license for each short-term rental property and timely pay all taxes and fees relating to such business, including, without limitation, the transient room tax of 1% as provided in UCA §§ 59-12-352 et seq., as amended.
   (B)   An owner may designate a separate agent to act as the operator of the owner’s short term rental property and may authorize the operator to apply for, obtain, and maintain the business license and to prepare, submit, and remit associated taxes, reports, and fees; however, the business license shall be in the owner’s name.
   (C)   License applications shall contain such information as the License Official shall, from time to time, require, including the location of the short-term rental property, the number of bedrooms contained in such property, the number and availability of appropriate parking spaces, the name, address, and telephone number of the owner, the name, address, and telephone number of any non-owner operator, and a telephone number for which a responsible party may be reached 24 hours a day, seven days a week.
   (D)   For the purpose of regulation and to defray the cost of municipal regulation and administration, an annual short-term rental business license fee, as set forth in the city fee schedule, shall be levied and assessed for each short-term rental. Failure to pay the annual fee shall result in the revocation of the license.
   (E)   Before a license is granted hereunder, the short-term rental property must pass a Fire Code inspection.
   (F)   The requirements for short-term rentals are intended to preserve the neighborhood feel of residential communities.
(Prior Code, § 34.03) (Ord. 07-2021, passed 2-3-2021)