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Show AUGUST 24,2006 THE GARFIELD COUNTY INSIDER Page 6 LEGAL NOTICES GARFIELD COUNTY ORDINANCE NO. 2006-2 AN ORDINANCE REPEALING AND REENACTING GARFIELD COUNTY ORDINANCE NOS. 1968-2, 1982-2 AND 2004-4 AS AMENDED, IMPOSING A TRANSIENT ROOM TAX FOR GARFIELD COUNTY, UTAH; IDENTIFYING THE PURPOSES FOR WHICH THE TAX IS IMPOSED; PROVIDING DEFINITIONS; PROVIDING COLLECTION AND REMITTANCE PROCEDURES; PROVIDING APPEAL PROCEDURES; AND PROVIDING AN EFFECTIVE DATE ing agency, the name of Garfield County be the responsibility of the State Tax BE IT ORDAINED by the Board and use taxes of the state; D. To adopt a transient room tax or- shall be substituted therefore. Nothing Commission. The records of the State of County Commissioners of Garfield dinance that can be administered in a in this subsection shall be deemed to Tax Commission relating to the collecCounty, Utah as follows: A. AMENDEMENT. REPEAL mariner that will provide funds for the require substitution of the name of the tion of sales and use taxes, or tourism, AND REENACTMENT OF ORDI- purposes of establishing, financing and county for the word "state" when that recreation, and convention center taxes promoting tourism, recreation and con- word is used as part of the title of the on the same transactions which are the NANCE: Garfield County Ordinance No. 1968- vention bureaus and such other purposes State Tax Commission, or of the Con- subject of this tax shall be subject to re2; and Garfield County Ordinance No. as have been authorized by law for the stitution of the state of Utah. *view and audit as provided in the county's 1982-2; and Ordinance No. 2004-4 are expenditure of transient room taxes and D. If an annual license has been is- contract with the State Tax Commission both amended, repealed and reenacted for that purpose create, at the discretion sued to a retailer under § 59-12-106, for the collection of the local sales and of the county, a reserve fund comprised Utah Code Annotated (1953), an addias follows: of any funds collected but not expended tional license shall not be required by use tax and as provided by law. The TRANSIENT ROOM TAX taxpayer shall also be subject to such during any financial year. reason of this section, but a copy of such Section 1: Title of provisions audits and reviews by the Utah State Tax Section 2: Purpose of provisions Section 3: Statutes adopted by ref- license shall be provided to the county Commission as are provided for by law. Section 3: Statutes adopted by ref- erence. All applicable provisions of Title within (30) thirty days after the effecSection 10: Remittance of tax. The 17, Chapter 31, Utah Code Annotated tive date of this ordinance. erence (1953), as amended and Title 59, ChapSection 6: Exclusions. There shall tax shall be remitted as directed by the Section 4: Transient defined Section 5: Tax imposed B Amount ter 12, Part 3, Utah Code Annotated be excluded from the rent paid or county and a tax return filed on forms (1953), are hereby incorporated herein charged by which the tax is measured: provided or approved by the county at Section 6: Exclusions Section 7: Convention bureau spe- and made a part of this chapter by this A. The amount of any sales or use such times and with such frequency as reference thereto. cial reserve fund tax imposed by the state or by any other are provided for by state law. All reSection 8: Contributions and do- Section 4: Transient defined. For governmental agency upon a retailer or turns filed pursuant hereto shall accurately identify the locations where the the purpose of this chapter, the term consumer; nations permitted "transient" means and is defined as any Section. 9: Audits B. Receipts from the sale or service transactions occurred and the gross sales individual who occupies any suite, room charge for any food or beverage or room upon which the tax for each location is Section 10: Remittance of tax or rooms in a motel, hotel, motor court, service charges in conjunction with the computed. Section 11: Appeals Section 12: Penalties and interest inn or similar public accommodation for occupancy of the suite, room or rooms. Section 11: County administrative Section 1: Title of provisions. fewer than (30) thirty consecutive days. Section 7: Convention bureau spe- review and Tax Commission adjudiThe ordinance codified in this chapter Section 5: Tax imposed B Amount. cial reserve fund. For the purposes cation. Any party aggrieved by any acshall be known as "the Transient Room A. There is hereby levied on all per- authorized by this chapter, there is hereby tion of the county relating to the assessTax Ordinance of the County of sons, companies, corporations, or other created a reserve fund, to be known as ment, calculation, or collection of the tax, Garfield, State of Utah." like and similar persons, groups or orga- the "convention bureau special reserve including any Notice of Deficiency isSection 2: Purpose of provi- nizations doing business in the county as fund," which shall be maintained sepa- sued, may request a hearing by filing a sions. The Board of County Commis- motor courts, motels, inns, or like and rate and apart from general and other written Request for Hearing as provided sioners of the County of Garfield, State similar public accommodations a tran- special funds of the county, and in which by law. of Utah declare that the ordinance codi- sient room tax at the rate of four and shall be deposited any and all funds col- Section 12: Penalties and interest fied in this chapter is adopted to achieve one-quarter percent (4.25%) of the rent lected by virtue of the tax imposed Any person who fails to file any tax rethe following, among other purposes, for every occupancy of a suite, room or hereby but not expended during the fis- turn or information required by this ordical year. and directs that the provisions hereof rooms by a transient. nance, who fails to pay any tax due herebe interpreted in order.to accomplish B. Except as hereinafter provided, Section 8: Contributions and do- under, or who fails to timely pay such these purposes: and except insofar as they are inconsis- nations permitted. The county com- tax shall be subject to the imposition of A. To adopt a transient room tax or- tent with the provisions of Title 17, Chap- missioners are authorized to accept, on penalties and interest in accordance with dinance that complies with the require- ter 31, and Title 59, Chapter 12, Part 3, behalf of the county, funds contributed, ments and limitations contained in Title Utah Code Annotated (1953), as donated or supplied by any person, cor- Utah Code Ann. §§59-1-401 and 59-117, Chapter 31 and Title 59, Chapter amended from time to time, all of the poration, other governmental agency, or 402 or any successor provision thereto. 12, Part 3, Utah Code Annotated, as provisions of Title 59, Chapter 12, Part from any other source whatever for the B. REPEALER. All existing ordiamended; 1, Utah Code Annotated (1953), as purposes outlined in this Ordinance. nances of county imposing a transient B. To adopt a transient room tax or- amended, known as the Sales and Use When such funds are received, they shall room tax are hereby repealed as of the dinance that incorporates provisions Tax Act, and all of the provisions of Title be deposited and used in the same man- effective date of this ordinance. identical to those of title 17, Chapter 59, Chapter 12, Part 2 Utah Code An- ner as though they were derived from C. EFFECTrVE DATE. This ordinance shall become effective as of Janu31 and Title 59, Chapter 12, Part3, Utah notated (1953), as amended, known as the tax imposed hereby. Code Annotated (1953), as amended; the Local Sales and Use Tax Law of Section 9: Audits. Any records or ary 1,2007 and upon the passage of (15) C. To adopt a transient room tax or- Utah, are hereby adopted and made a other information of any person, corpo- fifteen days after the date of approval dinance that imposes a tax not to ex- part of this chapter as though fully set ration, company, or other group or orga- and adoption hereof and upon at least ceed four and one-quarter percent forth herein to the extent the said provi- nization subject to the taxes imposed by one publication in a newspaper of gen(4.25%), and provide a measure there- sions are relevant and pertinent to the this chapter which relate to occupancy eral circulation in Garfield County. fore that can be administered and col- administration and the collection of taxes and occupancy revenues or to the calAPPROVED and ADOPTED culation, collection or remittance to the lected in a manner that adapts itself as by the county. this 14th day of August, 2006. fully as practical to the existing statuC. Wherever and to the extent that county of said taxes shall be subject to GARFIELD COUNTY tory and administrative procedures fol- in Chapter 12, Part 1 of Title 59, Utah review and inspection by the county. By:D. MALOY DODDS, Chair lowed by the State Tax Commission in Code Annotated (1953), the state of Audits of such records and information ATTEST.CAMILLE A. MOORE, administering and collecting the sales Utah is named or referred to as the tax- or the supporting records therefore shall Clerk/Auditor |