Chapter 3-3
TAXES
ARTICLE C. TRANSIT ROOM TAX
SECTION:
3-3C-1: IMPOSITION OF THE TRANSIENT ROOM TAX
3-3C-3: ADMINISTRATION, COLLECTION AND ENFORCEMENT
3-3C-1 IMPOSITION OF THE TRANSIENT ROOM TAX:
Pursuant to this article, the city imposes a one percent (1.00%) tax on charges for public accommodations and services in the city, as described in U.C.A. Section 59-12-103(1)(i), as amended. (Ord. 8-2019, 8-21-2019)
3-3C-2 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 article to provide for the uniform assessment and collection of that tax pursuant to U.C.A. Section 59-12-301 et seq., as amended. (Ord. 8-2019, 8-21-2019)
3-3C-3 ADMINISTRATION, COLLECTION AND ENFORCEMENT:
The tax collected under this article shall be in accordance with the procedures set forth in U.C.A. Sections 59-12-302 and 59-12-354, as amended. (Ord. 8-2019, 8-21-2019)
3-3C-4 EXEMPTIONS:
No transient room tax shall be imposed under this article 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. 8-2019, 8-21-2019)
3-3C-5 PAYMENTS:
On or before the effective date of the ordinance codified in this article, 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 article. 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 article. (Ord. 8-2019, 8-21-2019)