The text
4.05.010 - Purpose#
It is the purpose of the Town Council to conform the municipal transient room tax of Virgin Town to the requirements of Utah Code § 59-12-352.
4.05.020 - Tax Levied#
Tax is levied and shall be collected from every business, company, corporation or other like and similar persons, groups, or organizations doing business within the Town of Virgin as: A.
Motor courts; RV Parks.
B.
Motels.
C.
Hotels.
D.
Inns.
E.
Bed and Breakfast establishments.
F.
Resort homes.
G.
Condominiums.
H.
Or like and similar public accommodations, a transient room tax equal to 1% of the gross revenue derived from the rent for each and every occupancy of a campsite, RV site, suite, room or rooms for a period of less than thirty days.
4.05.030 - Gross Receipts#
Gross receipts shall be computed on the base room rental rate. There shall be excluded from the base revenue from which this tax is measured: A.
The amount of sales or use tax imposed by the State of Utah or by any other governmental agency upon a retailer or consumer;
B.
The amount of any transient room tax levied under authority of Chapter 31 of Tide 17 Utah Code Annotated 1953 as amended or its successor;
C.
Receipts from the sale or service charge for any food, beverage or room service charges in conjunction with the occupancy of the suite, room or rooms not included in the base room rate; and
D.
Charges made for supplying telephone service, gas or electric service not included in the base room rate.
4.05.040 - Taxes Payable and Due#
A.
The tax imposed by this Chapter shall be due and payable to the Utah State Tax Commission quarterly on or before the 30th day of the month next succeeding each calendar quarterly period. The calendar quarterly period is defined as:
1.
January through March.
2.
April through June.
3.
July through September.
4.
October through December.
B.
Every person or business taxed hereunder shall on or before the thirtieth day of the month next succeeding each calendar quarterly period filed with the Utah State Tax Commission shall generate a report of its gross revenue for the preceding quarterly period. The reports shall be accompanied by a remittance of the amount of tax due for the period covered by the report.
4.05.050 - Violations#
Any persons violating any or the provisions of this Chapter shall be deemed guilty of a misdemeanor. Further, the penalty for failure to file a tax return as provided in this Chapter within the time period prescribed by law shall be the greater of $20.00 or 10% of the unpaid tax due on the return. Further, if the tax is not paid within the due and payable period as provided in this Chapter an additional interest penalty on any underpayment, deficiency, or delinquency of the payment of the tax shall be paid and computed from the time the original return is due to the date the payment is received. Interest rate shall be calculated on the federal short term rate determined by the Secretary of Treasury under Section 6621 of the Internal Revenue Code and in effect for the preceding fourth calendar quarter.