Show ORDINANCE NO 72 2 AN ORDINANCE ADOPTING A TRANSIENT ROOM TAX TilE THE BOARD OF 01 COMMISSIONERS COMMIS OF Ol UINTAH COUNTY DO ORDAIN AS FOLLOWS SECTION 1 TITLE This ordinance shall be known as The Transient Room Tax Ordinance Or of the County of Uin tah SECTION 2 PURPOSE The Board Doard of Commissioners hereby hereby hereby here here- by declares that this ordinance is adopted to achieve the following fol lowing among other purposes and directs that the provisions hereof be interpreted in order to accomplish these purposes a To adopt a transient room tax ordinance which complies com corn plies with the requirements and limitations Inand Inand in inand and which incorporates provisions provisions provis proviso ions identical to those of Chapter Chap ter 31 f f Title 17 Utah Code Annotated 1953 as amended b To adopt a transient room tax ordinance which imposes im poses pases a one and one-half one per percent percent percent cent 1 1 V per cent tax and provide a measure thereof that can be administered and collected by the State Tax Commission in a manner that adapts itself as fully as practical practical to the existing statutory and administrative procedures followed by the State Tax Commission in administering and collecting the sales and use taxes of the State of Utah c To adopt a tr transient room tax ordinance which can be administered in a man man- manner ner ncr that will provide funds or 01 orthe orthe the purpose of establishing financing and promoting recreational recreational re re- re tourist and convention conven tion lion promotion bureaus and for that purpose create at the discretion of the Board Doard of County Commissioners a are re reserve reserve re- re serve fund comprised of any funds collected but not expended expend ed cd during any fiscal year SECTION 3 i OPERATIVE DATE OF CONTRACT WITH TilE THE STATE This ordinance shall shaH become operative on April 1 I 1972 and prior thereto there there- to this county shall contract with the State Tax Commission Commis sion to perform all functions incident to the administration and operation of this Transient Transient Transient Tran Tran- Room Tax Ordinance SECTION 4 TRANSIENT ROOM From and after the operative date of this ordinance ordin ance once there is levied and there shall be collected and paid a tax upon all rent for every occupancy of a ti suite room or like simular persons com corn panics corporations or other groups or organizations doing business in Uintah County as motor courts motels hotels inns trailer parks and campgrounds campgrounds campgrounds camp camp- grounds serving transients or like and similar public accommodations accommodations at the rate of one and one half per ier cent 1 Vi 1 l per percent percent percent cent Except as hereinafter provided pro vided and except insofar as they arc are inconsistent with ith the provisions of the Chapter 31 Title 17 Utah Code Annotated 1953 as amended all nil of the provisions of Chapter 15 Title 59 Utah Code Annotated 1953 1053 as amended and and I effect on Apil 1 1972 are hereby adopted and made a apart apart apart part of this ordinance as though fully set forth herein Wherever and to the extent that in Chapter 15 of the Title 59 Utah Code Annotated 1953 the State of Utah is named or referred to as the taxing agency the name Uintah County shall be substituted Nothing in this subdivision subdivision sub sub- division shall be deemed to require re re- quire quiro substitution of the name of the County or the word vord State when that word vord is used as part of the title of the State Tax Commission or of the of the State of Utah nor shall the name of the County be substituted or that of the State in any section when the tho result of that would require action ac ac- ac lion tion to be taken by or against the County or any agency thereof rather than by or against the State Tax Commission Com Corn mission in performing the functions incident to 0 the tho administration administration ad ad- ministration or operation of this ordinance If It an annual license has been issued to a retailer under Section Sec See tion 3 59 of the said Utah Code Annotated 1953 an additional addi aUdi license shall not be 1 ui- ui qui red by reason of this section sec see lion tion There shall be excluded from the rent paid or charged by the tax is measured a The amount of any sales sates or use tax imposed by the State of Utah or by any other governmental gov agency upon a arc re retailer re- re taller or consumer b Receipts from the ale sale or service charge or any food or beverage or room service charges in conjunction with the occupancy of the suite room or rooms SECTION 5 USE OF COLLECTED No funds collected col eel and r received reedy e c e i v ed by U Uintah i n t a h County by v virtue I r r t u e of the tax imposed hereby shall be sued promoting recreational tourist tour 1st and convention bureaus SECTION 6 C n I RESERVE FUND For the purposes authorized authorized auth auth- by this ordinance there is hereby created a fund to be known as the Tourist Tour 1st Promotion Special Reserve Fund which shall be maintained maintained main main- tamed separate and apart from general and other special funds of Uintah County and in which shall be deposited any and all funds collected by virtue of the tax imposed hereby here by but not expended during the fiscal year in which they were collected or in any other subsequent fiscal year Said Reserve Fund may only be be used in accordance with the purposes of this ordinance SECTION 7 7 CONTRIBUTIONS CONTRIBUTIONS CONTRI CONTRI- PERMITTED The Board Doard of County Commissioners Commission Commission- ers is hereby authorized to accept on behalf of the County funds contributed donated or supplied by any person cor corporation corporation corporation other governmental agency or from any other source whatever for the purposes pur pur- pases poses outlined in Section n Two 2 of this ordinance and when such funds are received they shall be deposited and used in inthe inthe inthe the same manner as though they were derived from the tax imposed hereby SECTION 8 TRANSIENT DEFINED For the purpose of this ordinance the term Transient Transient Transient Tran is defined as any person person per per- son who lio occupies any space suite room or rooms in a motel hotel motor court inn trailer park campground or similar public accommodation for fewer than thirty consecUtive consecutive consecutive days SECTION 9 STATUE IN The Provis Proviso ions of Chapter 31 Title 17 Utah Code Annotated 1953 as amended enacted by Chapter 35 Laws of Utah 1965 1905 are arc hereby incorporated herein and made a part of this ordinance by this reference thereto SECTION 10 PENALTIES Any person violating any of the provisions of this ordinanCe ordinance ordin ordin- ance shall be deemed guilty of ofa a misdemeanor and upon conviction con con- thereof shall be punishable punish punishable punishable able by a fine of not more than or by imprisonment imprisonment imprisonment imprison imprison- ment for fOI a period of not more than six months monUs or by both such fine and imprisonment SECTION 11 ii ITY If any section subsection tion lion sentence clause phrase or portion of this ordinance including but not limited to any exemption is for any rea rca reason son held to be invalid or unconstitutional unconstitutional unconstitutional un un- constitutional by the decision of an any court of competent jurisdiction jur such decision shall not affect the validity of the remaining portions of those orI or or- I It is the intention of the Board Doard of Commissioners that each separate provision of this ordinance shall hall be deemed in Lu independent dependent of all other othel provisions provis ions herein SECTION 12 EJ EFFECTIVE DATE This ordinance shall take effect on the 1st day of April 1972 DATED this day of February 1972 ATTEST MORRIS l R. R COOK com County Clerk BOARD OF 0 COUNTY COM COM- l OF 0 UINTAH COUNTY STATE OF UTAH II By Dy HYRUM I Chair man Commissioners Voting BERT L. L ANGUS Aye HYRUM SI A Aye e MELVIN BURKE BUnKE Aye Me |