Chapter 3.12
TRANSIENT ROOM TAX
Sections:
3.12.010 Imposition of the transient room tax.
3.12.030 Administration, collection and enforcement.
3.12.010 Imposition of the transient room tax.
Pursuant to this chapter, the city imposes a one percent tax on charges for public accommodations and services in the city, as described in Section 59-12-103(1)(i), Utah Code Annotated 1953, as amended. [Ord. 2014-4 § 1].
3.12.020 Purpose.
The Utah State Legislature has authorized municipalities to enact a transient room tax that may be collected from persons and entities providing public accommodations in the city. It is the purpose of this chapter to provide for the uniform assessment and collection of that tax pursuant to Section 59-12-301, et seq., Utah Code Annotated 1953, as amended. [Ord. 2014-4 § 2].
3.12.030 Administration, collection and enforcement.
The tax collected under this chapter shall be in accordance with the procedures set forth in Sections 59-12-302 and 59-12-354, Utah Code Annotated 1953, as amended. [Ord. 2014-4 § 3].
3.12.040 Exemptions.
No transient room tax shall be imposed under this chapter upon any person (A) engaged in business for solely religious, charitable, eleemosynary or other types of strictly nonprofit purpose who is tax exempt in such activities under the laws of the United States and the state of Utah; or (B) engaged in a business specifically exempted from municipal taxation and fees by the laws of the United States or the state of Utah. [Ord. 2014-4 § 4].
3.12.050 Payments.
On or before the effective date of the ordinance codified in this chapter, the city shall contract with the State Tax Commission to perform all functions incident to the administration and collection of the municipal transient room tax, in accordance with the provisions of this chapter. The mayor of the city is hereby authorized to enter into agreements with the State Tax Commission that may be necessary for the continued administration and operation of the transient room tax enacted by this chapter. [Ord. 2014-4 § 5].