State Codes and Statutes
Statutes > Utah > Title-59 > Chapter-12 > 59-12-30159-12-301. Transient room tax -- Rate -- Expenditure of revenues -- Enactment orrepeal of tax -- Tax rate change -- Effective date -- Notice requirements.
(1) (a) A county legislative body may impose a tax on charges for the accommodationsand services described in Subsection 59-12-103(1)(i) at a rate of not to exceed 4.25% beginningon or after October 1, 2006.
(b) Subject to Subsection (2), the revenues raised from the tax imposed under Subsection(1)(a) shall be used for the purposes listed in Section 17-31-2.
(c) The tax imposed under Subsection (1)(a) shall be in addition to the tax imposed underPart 6, Tourism, Recreation, Cultural, and Convention Facilities Tax.
(2) If a county legislative body of a county of the first class imposes a tax under thissection, beginning on July 1, 2007, and ending on June 30, 2027, each year the first 15% of therevenues collected from the tax authorized by Subsection (1)(a) within that county shall be:
(a) deposited into the Transient Room Tax Fund created by Section 63M-1-2203; and
(b) expended as provided in Section 63M-1-2203.
(3) Subject to Subsection (4), a county legislative body:
(a) may increase or decrease the tax authorized under this part; and
(b) shall regulate the tax authorized under this part by ordinance.
(4) (a) For purposes of this Subsection (4):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexationto County.
(ii) "Annexing area" means an area that is annexed into a county.
(b) (i) Except as provided in Subsection (4)(c), if, on or after July 1, 2004, a countyenacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, orchange shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meetingthe requirements of Subsection (4)(b)(ii) from the county.
(ii) The notice described in Subsection (4)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
(B) the statutory authority for the tax described in Subsection (4)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (4)(b)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection(4)(b)(ii)(A), the rate of the tax.
(c) (i) Notwithstanding Subsection (4)(b)(i), for a transaction described in Subsection(4)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the firstbilling period:
(A) that begins after the effective date of the enactment of the tax or the tax rate increase;and
(B) if the billing period for the transaction begins before the effective date of theenactment of the tax or the tax rate increase imposed under this section.
(ii) Notwithstanding Subsection (4)(b)(i), for a transaction described in Subsection(4)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the lastbilling period:
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;and
(B) if the billing period for the transaction begins before the effective date of the repealof the tax or the tax rate decrease imposed under this section.
(iii) Subsections (4)(c)(i) and (ii) apply to transactions subject to a tax under Subsection59-12-103(1)(i).
(d) (i) Except as provided in Subsection (4)(e), if, for an annexation that occurs on orafter July 1, 2004, the annexation will result in the enactment, repeal, or a change in the rate of atax under this part for an annexing area, the enactment, repeal, or change shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meetingthe requirements of Subsection (4)(d)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (4)(d)(i)(B) shall state:
(A) that the annexation described in Subsection (4)(d)(i) will result in an enactment,repeal, or change in the rate of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (4)(d)(ii)(A);
(C) the effective date of the tax described in Subsection(4)(d)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection(4)(d)(ii)(A), the rate of the tax.
(e) (i) Notwithstanding Subsection(4)(d)(i), for a transaction described in Subsection(4)(e)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the firstbilling period:
(A) that begins after the effective date of the enactment of the tax or the tax rate increase;and
(B) if the billing period for the transaction begins before the effective date of theenactment of the tax or the tax rate increase imposed under this section.
(ii) Notwithstanding Subsection(4)(d)(i), for a transaction described in Subsection(4)(e)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the lastbilling period:
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;and
(B) if the billing period for the transaction begins before the effective date of the repealof the tax or the tax rate decrease imposed under this section.
(iii) Subsections(4)(e)(i) and (ii) apply to transactions subject to a tax under Subsection59-12-103(1)(i).
Amended by Chapter 382, 2008 General Session
