3.25.050 Transient room tax.
A. Imposed. From and after the effective date hereof, there is levied and imposed, and there shall be collected and paid, a transient room tax on the rents charged to transients occupying public accommodations within the city’s corporate limits in an amount that is equal to one percent of the rents charged.
B. State Provisions Adopted. The provisions of Title 59, Chapter 12 Utah Code Annotated, as amended, are hereby adopted as follows:
1. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the transient room tax act, all of the provisions of Title 59, Chapter 12 Utah Code Annotated, as amended, and in force and effect on the effective date hereof, insofar as they relate to sales and use taxes, excepting Sections 59-12-101 and 59-12-352 of the Utah Code Annotated, are hereby adopted and made a part of this chapter as though fully set forth herein.
2. Wherever, and to the extent that in Title 59, Chapter 12 Utah Code Annotated, as amended, the state of Utah is named or referred to as the taxing agency, the name of the city, or other name pursuant to a name change, shall be substituted therefor. Nothing in subsection (B) of this section shall be deemed to require substitution of the name of the city for that of the state in any section when the result of that substitution would require action to be taken by or against the city rather than by or against the state tax commission in performing the functions incident to the administration or operation of this chapter.
3. If a license has been issued to a person or entity (a “transient facility”) offering public accommodations for rent to transients under Section 59-12-106 of the Utah Code Annotated, an additional license shall not be required by reason of this chapter.
4. There shall be excluded from the rents charged (by which the transient room tax is measured) the amount of any sales or similar transient room tax imposed by the state or Salt Lake County upon the transient facility or the transient in connection with such rental transaction.
C. Collection. Pursuant to Section 59-12-354 of the Utah Code Annotated, the city is empowered to either directly collect the tax imposed hereunder or to contract with the state tax commission to collect such tax. Notwithstanding subsection (B) of this section, or any other provision of this chapter to the contrary, however, the city reserves the right, exercisable at its option, to itself collect the tax imposed hereunder if at any time (including, without limitation, during or for the time period of January 1, 2000 through March 31, 2000) the state tax commission fails or refuses to collect any such tax arising at any time from or after one second after twelve o’clock (12:00:01) a.m. on January 1, 2000. In availing itself of such right to directly collect such tax, the city shall comply with Section 59-12-354 of the Utah Code Annotated, and any and all other applicable legal requirements. To the extent, if any, that the city elects to directly collect such tax, the city shall be entitled to impose penalties and interest for nonpayment or underpayment of such tax in amounts equal to the penalties and interest rates authorized for the state tax commission under Sections 59-1-401 and 59-1-402 of the Utah Code Annotated. (Ord. 2011-05 § 2 (part); Code 1999)