The text
3-9-1: - PURPOSE:#
It is the intent of Riverdale City to adopt a transient room tax pursuant to and in accordance with Utah Code Annotated sections 59-12-352 through 59-12-355.
(Ord. 689, 8-21-2007, eff. 1-1-2008)
3-9-2: - DEFINITIONS:#
For purposes of this chapter, the following definitions shall apply to terms used herein:
PUBLIC ACCOMMODATION: A place providing temporary sleeping accommodations to the public and includes: A.
A motel;
B.
A hotel;
C.
A motor court;
D.
An inn;
E.
A bed and breakfast establishment;
F.
A condominium; and
G.
A resort home.
RENTS: Include: A.
Rents (any compensation received in exchange for providing the public accommodation); and
B.
Timeshare condo fees or dues.
TRANSIENT: A person who occupies a public accommodation for thirty (30) consecutive days or less.
(Ord. 689, 8-21-2007, eff. 1-1-2008)
3-9-3: - TAX LEVIED:#
There is hereby levied a transient room tax equal to one percent (1%) of the rents charged to transients occupying public accommodations within Riverdale City. This tax shall be known as the transient room tax. A.
Subject to the limitations of Utah Code Annotated section 59-12-352(1), Riverdale City may increase or decrease the tax at any time by adopting an ordinance to the effect.
B.
Revenues generated by the tax shall be used for general fund purposes.
(Ord. 689, 8-21-2007, eff. 1-1-2008)
3-9-4: - COLLECTION OF TAX:#
A.
The tax shall be levied at the same time and collected in the same manner as provided in Utah Code Annotated section 59-12-201, et seq., otherwise known as the local sales and use tax act.
B.
Within thirty (30) days of the effective date hereof, Riverdale City shall contract with the state tax commission for that agency to perform all functions incident to the administration and collection of the tax. The mayor, on behalf of the city council is hereby authorized to enter into such agreements with the state tax commission as may be necessary for the continued administration and operation of the transient room tax ordinance enacted by this chapter. Riverdale City shall:
1.
Authorize the state tax commission to collect the tax on the first day of the effective calendar quarter; and
2.
Notify the state tax commission at least thirty (30) days before the day on which the commission is required to collect the tax.
(Ord. 689, 8-21-2007, eff. 1-1-2008)
3-9-5: - PENALTIES AND INTEREST:#
Penalties and interest equal to those authorized by Utah Code Annotated sections 59-1-401 and 59-1-402 shall be imposed on any person who: A.
Is required to pay the tax under this chapter; and
B.
Does not remit the tax to the collecting agent within the time prescribed by law.
(Ord. 689, 8-21-2007, eff. 1-1-2008)