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Show LEGAL NOTICE ORDINANCE NO. 112 AN ORDINANCE OF GRAND COUNTY, STATE OF UTAH IMPOSING A COUNTY TRANSIENT ROOM TAX, PROVIDING; FOR THE PERFORMANCE '. by the utah state tax ' emission of all fun-ctions fun-ctions incident to the 'admtmistration, operation oper-ation and collection - of the transient room - tax hereby imposed, : providing for the handling and disbursement disburs-ement of the monies by the county, and ; the establishing of penalties for violation viola-tion of the ordinonce. The Board of County Commissioners Com-missioners of the County of Grand, State of Utah, ordains or-dains as follows: Sections : 1. Title 2. Operation of Tax 3. Purpose 4. Transient Room 5. Use of Funds Collected Col-lected 6. Reserve Fund 7. Contributions Permitted 8. Transient Defined 9. Statute Incorporated 10. Penalties 11. Severability SECTION 1. Title. This ordinance shall be known as "The Transient Room Tax Ordinance of The County of Grand." SECTION 2. Operation of Tax. The Board of Grand County Commissioners , or-jiai'ins or-jiai'ins that thtis oordinance , shall take effect and become operative as of 12:00 'o'-' clock noon, on the 1st day of May, A. D. 1970, and shall remain operative until amended, am-ended, revoked, or other-vise other-vise changed' by action of .that Board. Operative Date of Con- , tract With State. This Coun- ' ty shall contract with the Utah State Tax Commission, Commis-sion, es required Title 17, Chapter 31, Section' 6, U.C.A. 1953, as amended in 1967, and . by Title 11, Chapter 9, U.C. A. 1953, as 'amended, not la-., tea- than the effective' date of th'f.s ordnance as herein .established'. ' ,' SECTION 3. Purpose..'' The Board of County Cornrnis sioners hereby declare that this ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be linterperted in order to accomplish ac-complish these purposes: (1) To adopt a transient room tax ordinance which complies w$th the require-,ments require-,ments and limitations contained con-tained in Chapter 35, Laws of Utah, 1965. (2) To adopt a transient room! tax ordinance whdch incorporates provisions iden-.tiilcal iden-.tiilcal to those of Chapter 31 of Title 17, Utah Code Annotated, An-notated, 1953, rs amended. , -(3) To adopt a transient room tax ordinance which im-. im-. (poses a one amd one-half per cent tax and provide a measure meas-ure therefor that . can be administered ad-ministered and collected by illhla State Tax Commissioni in1 a manner that adapts itself ,as fully as practical to the existing statutory and administrative ad-ministrative procedures followed fol-lowed by the State Tax Com- mission in administering and collecting (the sales and use . .taxes of the State of Utah. (4) To adopt a transient room tax ordinance which can be administered in a ' .manner that will provide (funds for the purposes of es-' es-' tablishing, ' financing, and pr6moting recreational, tour- .ist and convention bureaus bur-eaus and for that purpose create, at the discretion of '.the Board of County Commissioners, Com-missioners, a reserve fund comprised of any funds col-.'lected col-.'lected but not expended during dur-ing any fiscal year. SECTION 4. Transient room There is hereby levied' and there shall be collected and paid a tax upon1 all rent for every occupancy of a suite, room or rooms m all persons, per-sons, companies, corporations corpora-tions or other like and similar sim-ilar persons, groups, or organizations or-ganizations doling business in Grand County as motor counts, motels, hotels, jams or like and siitmilar public' accomodations, at the rate of one and one-half percent. Except as hereinafter provided, pro-vided, 'and except insofar as they are consistent with the proviaiotns of Title 17, Chapter 31, Utah Code Annotated', An-notated', 1953, as amended .and in force and effect on August 1, 1965, all of ithe provisOons of Title 59, Chapter Chap-ter 15, Utah Code Annotated, 1953, are hereby adopted .and made a part of this ordinance or-dinance as though fully set forth herein. Wherever 'and to the extent ex-tent .that in Chapter 15 of TiMe 59, Utah Code Annotat-'ed, Annotat-'ed, 1953, tthe State of Utah is named or referred to as the taxing agency, the name Grand County shall be substituted sub-stituted therefor. Nothing in this subdivision shall be deemed to require substitution substitu-tion of the name of the County Coun-ty for the word "state" when that word lis used as part of Rhe title of the State Tax Commission, or of the Constitution Con-stitution of the State of Utah, nor shall the name of the county be substituted for that of the state in any section sec-tion when the result of that substiution would require action ac-tion to be taken by or against file county or agency thereof, rather than by or against the State Tax Commission Com-mission in performing the functions incident to the administration' ad-ministration' or operation of this ordinance. T an annual license has been issued to a retailer under un-der Section 59-15-3 of the said Utah Code Annotated, 1953, an additional license shall not be required by reason- of this section. There shall be excluded from the rent pafid or charged charg-ed by which the tax is meas ured: (1) The amount of any sales or use tax imposed by the State of Utah or by any qther governmental agency upon a retailer or consum- (2) Receipts from the sale or service charge for any food or (beverage or room service charges in conjunction conjunc-tion with the occupancy of the suite, room or rooms. ' SECTION 5. Use of Funds Collected. No funds collected collect-ed and received by Grand County by virtue of the tax jmposed hereby shall be used us-ed for establishing, financing and promoting recreational, 'tourist and convention bureaus. SECTION 6. Reserve r unds. For the purpose authorized (by this ordinance, there is hereby created a reserve fund to be known . as the "Grand County Special Reserve Re-serve Fund" which will be maintained separate and 'apart from general and other oth-er special funds of Grand County and. in which shall be 'deposited any and all funds ydMcted by virtue of the ,tax imposed hereby but not '(expended during the fiscal year in which they were , collected or in any other subsequent sub-sequent fiscal year. SECTION 7. Contributions Permitted. The Board of .County Commissioners ;s 'fiereby authorized to accept, on behalf of the Cou r'y, funds contributed, donated rr 'supplied by any person, corporation, cor-poration, other governmental government-al agency or from any other .source whatever for the purposes pur-poses outlined in Section 3 ,of th!3s ordinance, and when such funds are received, .they shall be deposited and ,used in the same manner as though they were derived .from the tax imposed here by. SECTION 8. Transient Defined. De-fined. For the purpose of this ordinance the term "transient" "trans-ient" is defined as any person per-son who occupies any suite, room or rooms in a motel, hotel, motor court, inn or similar public accomodation for fewer than thirty consecu tive days. SECTION 9. Statute IncorD-orated. IncorD-orated. The provisions of Title 17, Chapter 31, Utah Code Annotated, 1953, as amended, enacted by Chapter Chap-ter 35, Laws of Utah, 1965, are hereby incorporated herein and made a part of this ordinance by this reference refer-ence thereto. . SECTION 10. Penalties. Ar.y person violating any of the provisions of this ordinance shall be deemed guilty of a .misdemeanor, and upon conviction con-viction thereof, shall hi punishable by a fine of not .more -than $299.00, or by imprisonment im-prisonment for a period of not more than six (6) months, or by both such .fine and imprisonment. SECTION 11. Severability. If .any section, subsection, sentence, sen-tence, clause, phrase, or por-.tilon por-.tilon of this ordinance is for .any reason held to be i:i- valid or unconstitutational by decsicn of any court of jccimpatent jurisdiction such decision shall net affect the validity of the remaining portion of this ordinance. It is the intention of the Board of Grand County Com-rrfissioners Com-rrfissioners that each separate separ-ate provision of this ordinance ordin-ance shall be deemed independent inde-pendent cf aill other provisions provis-ions herein. SECTION 12. Emergency Clause. In the opinion of the board of County Commis-s:cners, Commis-s:cners, Gr-nd County, State of Ut2h, a public emergency c:c!s's n connection with the 'matter contained in this ordinance or-dinance and that it is necessary nec-essary for the preservation of the hcIih and general 'welfare cf Grand County and the inhabitants of Grand 'Ccun'.y th-it '.his ordinance b--com3 effective immediate-! immediate-! upon adoption and publication. publi-cation. Passed and adopted and ordered published by the Board of County Commissioners Commis-sioners of Grand County, State of Utah, this 13th day of April, A.D. 1970. . -. 0 Commissioner Ralph J. Miller, Sr. Aye Commissioner Mars Pope Aye Commissioner Fred R. Beyeler Naye Ralph J. Miller, Sr. Chairman, Board of Grand County Commission, State of Utah. ATTEST: Barbara Domenick, Clerk Published in The Times In-Dependent, In-Dependent, Moab, Utah; April 30, 1970 . |