Chapter 3.40
TRANSIENT ROOM TAX
Sections:
3.40.010 Definitions.
A. “Person” means any individual, person, partnership, firm, association, corporation, limited liability company, limited liability partnership, or other entity.
B. “Public transient facility” means a place providing the accommodations and services described in Section 59-12-103(1)(i), Utah Code Annotated, including the following:
1. A hotel;
2. A motel;
3. An inn;
4. A bed and breakfast;
5. A trailer park offering short term rentals;
6. A home, condominium, apartment, townhome, or other similar facility offering short-term rentals.
C. “Rents” means the amounts paid or charged by a public transient facility for accommodations and services.
D. “Short-term rentals” means a public transient facility offering sleeping accommodations or temporary living arrangements for a period of less than 30 consecutive days. [Ord. O-05-2020 § 2 (Exh. A)].
3.40.020 Transient room tax.
There is hereby levied, on persons occupying short-term rentals, a transient room tax of one percent of the value of rents charged for the use of the short-term rentals. This tax is in addition to any other taxes or fees to which the short-term rentals are subject. Persons operating short-term rentals are responsible to collect the tax and remit it monthly to the Utah State Tax Commission. [Ord. O-05-2020 § 2 (Exh. A)].
3.40.030 Records.
Persons operating short-term rentals shall maintain records kept in conformity with generally accepted accounting principles for the purpose of disclosing and verifying the gross revenues derived from providing short-term rentals. Such records must be maintained for a minimum of three years from the date services were provided. The records shall be available to Eagle Mountain City or the Utah State Tax Commission for review and inspection during normal operating hours. [Ord. O-05-2020 § 2 (Exh. A)].
3.40.040 Penalties.
Any person violating the provisions of this chapter shall be subject to a monetary penalty in the amount of 10 percent of the amount due.
Sums due under this chapter, and not paid in a timely fashion, shall incur interest at the rate of 12 percent per annum.
In addition to the monetary penalty, a person operating a short-term rental who violates this policy is subject to having their business license revoked.
Failure to collect or remit the tax when due shall make the person operating the short-term rental personally liable for the sums due, including attorney’s fees and costs incurred in collecting the sums due. [Ord. O-05-2020 § 2 (Exh. A)].