CHAPTER 10
TRANSIENT ROOM TAX
Sections:
6-10-104 Fee and Report Due Quarterly.
6-10-105 State Tax Commission.
6-10-101 Annual License Fee.
There is levied upon the business of every person, company, corporation, or other like and similar person, groups or organizations doing business in the city as motor courts, motels, hotels, inns or the like, and similar public accommodations, an annual license fee equal to one and a half percent (1.5%) of the gross receipts derived from the rent for each and every occupancy of a suite or room(s) for a period of less than thirty (30) days.
(Adopted by Ordinance No. 15-99)
6-10-102 Gross Receipts.
For purposes of this Chapter, gross receipts shall be computed upon the base room rental rate. There shall be excluded from the gross receipts, by which the annual license fee is calculated, the following:
(1) The amount of any sales or use tax imposed by the state of Utah or by any other government agency upon a retailer or consumer;
(2) The amount of any transient room tax levied under authority of Title 17, Chapter 31, Utah Code Annotated 1953 as amended, or its successor;
(3) Receipts from the sale of or service charge for any food, beverage, or room service charges in conjunction with the occupancy of the suite or room(s) not included in the base room rate; and
(4) Charges made for supplying telephone service, gas, or electrical energy service not included in the base room rate.
(Adopted by Ordinance No. 15-99)
6-10-103 Credit Allowed.
Any person or business entity subject to the payment of fees provided under this Chapter shall be entitled to credit against the amount of fees due thereunder, the amount of base and variable license fees due the City under Title 7 Chapter 5 of this Code, or its successor.
(Adopted by Ordinance No. 15-99)
6-10-104 Fee and Report Due Quarterly.
The fee imposed by this Chapter shall be due and payable to the City Treasurer quarterly on or before the thirtieth day of the month immediately following such calendar quarterly period, the first of such quarterly periods being the period commencing on the first day of July 1999. On or before the thirtieth day of the month immediately following each calendar quarterly period, every person or business assessed a fee hereunder shall file, with the Finance Director’s office, a report of such person’s or business’s gross receipts for the preceding quarterly period. The report shall be accompanied by a remittance of the amount of fee due for the period covered by the report.
(Adopted by Ordinance No. 15-99)
6-10-105 State Tax Commission.
The City may contract with the State Tax Commission to perform all functions incident to the administration and operation of this Chapter.
(Adopted by Ordinance No. 15-99)