Chapter 3.20 - TRANSIENT ROOM TAX

Sections:

3.20.020 - Purpose.#

A.

The 1997 Utah State Legislature enacted legislation authorizing municipalities to impose a transient room tax as the rents charged to transients occupying public accommodations.

B.

It is the purpose of this chapter to create within the city of South Salt Lake a transient room tax to be charged for public accommodations as defined below.

(Ord. 98-4 § 1 (part))

3.20.030 - Definitions.#

For purposes of this chapter the following definitions shall apply:

"Public accommodation" means a place providing temporary sleeping accommodations to the public and includes a(n): 1.

Motel;

2.

Hotel;

3.

Motor court;

4.

Inn;

5.

Bed and breakfast establishment;

6.

Condominium; and

7.

Resort home.

"Rents" include: 1.

Rents; and

2.

Timeshare fees or dues.

"Transient" means a person who occupies a public accommodation for thirty (30) consecutive days or less.

(Ord. 98-4 § 1 (part))

3.20.040 - Transient room tax.#

Effective June 30, 1998, and thereafter, there is levied and there shall be collected and paid on the rents charged a transient room tax to all transients occupying public accommodations in an amount of one percent of the rents charged.

(Ord. 98-4 § 1 (part))