Chapter 3.18
TRANSIENT ROOM TAX
Sections:
3.18.030 Violation – Penalty and interest.
3.18.010 Title.
The provisions in this chapter shall be known as the municipal transient room tax ordinance of Naples City. [Ord. 09-113 § 1, 2009.]
3.18.020 Tax imposed.
(1) From and after the effective date of the ordinance codified in this chapter, there is levied and there shall be collected from every business, company, corporation or other like and similar persons, groups or organizations doing business within the city as motorcourts, motels, hotels, inns or like and similar public accommodations, a transient room tax equal to one percent of the gross revenue derived from the rent for each and every occupancy of a suite, room or rooms for a period of less than 30 days.
(2) For purposes of this section, gross receipts shall be computed on the base room rental rate. There shall be excluded from the base revenue from which this tax is measured:
(a) The amount of sales or use tax imposed by the state of Utah or by any other governmental agency upon a retailer or consumer;
(b) The amount of any transient room tax levied under authority of Title 17, Chapter 31, 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 electric service not included in the base room rate.
(3) The tax imposed by this section 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 calendar quarterly period is defined as follows:
(a) January through March;
(b) April through June;
(c) July through September;
(d) October through December.
(4) 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 city license clerk a report of its gross revenue for the preceding quarterly period. The reports shall be accompanied by a remittance of the amount of tax due for the period covered by the report. [Ord. 09-113 § 3, 2009.]
3.18.030 Violation – Penalty and interest.
Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor. Further, the penalty for failure to file a tax return as provided in this chapter within the time period prescribed by law shall be the greater of $20.00 or 10 percent of the unpaid tax due on the return. Further, if the tax is not paid within the due and payable period as provided in NCC 3.18.020(3) and additional interest penalty on any underpayment, deficiency or delinquency of the payment of the tax shall be paid and computed from the time the original return is due to the date the payment is received. Interest rate shall be calculated on the federal short term rate determined by the Secretary of the Treasury under Section 6621 of the Internal Revenue Code and in effect for the proceeding fourth calendar quarter. [Ord. 09-113 § 5, 2009.]