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Show from any other source whatever what-ever for the purposes outlined in section two (2) of this ordinance or-dinance and when such funds are received they shall be deposited de-posited and used in the same manner as though they were derived from the tax imposed herdby. Section 8 - Transient Defined. De-fined. For the purpose of this ordinance the term "transient" is defined as any person who occupies any suite, room or rooms in a motel, hotel, motor court, inn or similar public accomodations for fewer than thirty consecutive days. Section 9 Statute Incorporated. Incorpor-ated. The provisions of Chapter Chap-ter 31, Title 17, Utah Code Annotated An-notated 1953, as amended, enacted en-acted by Chapter 35, Laws of Utah 1965, are hereby incorporated incorp-orated herein and made a part of this ordinance by this reference refer-ence thereto. Section 10 - Penalties. Any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor, and upon conviction con-viction thereof, shall be punishable pun-ishable by a fine of not more than $299.00, or by imprisonment imprison-ment for a period Of not more than six months, or. by both such fine and imprisonment. Section 11 - Severability. If any section, subsection, sentence, sen-tence, clause, phrase, or portion por-tion of this ordinance, including includ-ing but not limited to any exemption, is for any reason held to be invalid or unconstitutional uncon-stitutional by the decision of any court of competent jurisdiction, juris-diction, such decision shall not a'ffect the validity of the remaining portions of this ordinance. or-dinance. It is the intention of the Board Of Commissioners that each separate provisions of this ordinance shall be deemed deem-ed independent of all other provisions herein. Section 12 Effective Date. This ordinance shall take effect ef-fect at 12 o'clock noon on the 1st day of April 1972. BOARD OF COUNTY ! coi'porates provisions identi-! identi-! cal to those of Chapter 31 of Title 17, Utah Code Annotated 19T3, as amended. (c) To adopt a transient room tax ordinance which imposes a one and one-half of one percent d1'. ) tax and provide a measure therefor there-for that can be administered and collected by the State Tax Commission in a manner that adapts itself as fully as practical to the existing statutory stat-utory and administrative procedures pro-cedures followed by the State Tax Commission in administering adminis-tering and collecting the sales and use tax of the State of Utah. (d) To adopt a transient room tax ordinance which can be administered in a manner that will provide funds for the purpose of establishing, es-tablishing, financing and promoting pro-moting recreational, tourist and convention bureaus and for that purpose, create at the discretion of the Board of County Commissioners a reserve re-serve fund comprised of any funds collected but not expended ex-pended during any fiscal year. Section 3 - Operative Date of Contract with the State. This ordinance shall become operative on April 1, 1972, and prior thereto, this county shall Contract with the State Tax Commission" to perform all functions. incident to the administration, ad-ministration, and operation of this transient room tax ordinance. ordin-ance. Section 4 Transient Room. From and after the operative date of this ordinance, there is levied and there shall be collected and paid a tax upon all rent for every occupancy of a suite, room or rooms on all persons, companies, corporations, corpora-tions, or other like and similar simi-lar persons, groups or organizations organ-izations doing business in Iron County as motor courts, motels, hotels, inns or like and similar public accomodations, accomoda-tions, at the rate of one and one-half percent (i'rA). Except as hereinafter provided, pro-vided, and except insofar as they are inconsistent with the iprovisions of the Chapter 31, Title 17, Utah Code Annotated, 1953, as amended, all of the provisions of Chapter 15, Title 59, Utah Code Annotated 1953, ; as amended and In force and effect on May 11, 1965, are hereby adopted and made a . part of this ordinance , as though fully set forth herein. Wherever and to the extent COMMISSIONERS OF IRON COUNTY By s Keith Smith, Chair- man, Voting Aye . iBy s Ivan Matheson, Voting Aye By s D. Robinson, Voting Vot-ing Aye ATTEST: Olair Hulet County Clerk By s Clair Hulet Published in Iron County Re- cord, March 16, 23, 1972. 1 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 Iron County shall be substituted therefor. Nothing in this subdivision sub-division shall be deemed to require substitution of the name of the County for the word "State" when that word is used as part of the title of the State Tax Commission, or of the Constitution of the "tate of Utah, nor shall the name of the County be substituted substi-tuted for( that of the State in any section when the result of that substitution would require re-quire action to be taken by or against the county or any agency thereof, rather than by or against the State Tax Commission in performing the functions incident to the administration or operation of this ordinance. If 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 paid or charged by which the tax ls measured: (a) The amount of any sales or use tax Imposed by the State of Utah or toy any other governmental agency upon a retailer or consumer: (b) Receipts from the sale or service charge for any food or beverage or room service charges in conjunction with the occupancy of the suite, room or rooms. Section 5 Use of Funds Collected. No funds collected and received toy Iron County by virtue of the tax imposed hereby shall be used for any purpose other than establishing, establish-ing, financing and promoting recreational, tourist and convention con-vention bureaus. Section 6 Reserve Fund. For the purposes authorized by this ordinance, there Is hereby created a reserve fund to be known as the "Advertising "Advertis-ing and Promotion Special Reserve Re-serve Fund" which shall be maintained separate and a-part a-part from general and other ."pedal funds of Iron County and in which shall toe deposited depos-ited any and all funds collected collect-ed by virtue of the tax imposed im-posed hereby but not expended expend-ed during the fiscal year in which they were collected or in any other subsequent fiscal fis-cal year. Section 7 Contributions Permitted. The Board of County Coun-ty Commissioners is hereby authorized to accept, on behalf be-half of the County, funds contributed, con-tributed, donated or supplied by any person, corporation, other governmental agency 01 THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF IRON ORDAINS AS FOLLOWS: IRON COUNTY TRANSIENT ROOM TAX ORDINANCE Section 1 - T'tle. This ordinance or-dinance shall be known as 'The Transient Room Tax Ordinance Or-dinance of the County of Iron." Section 2 Purpose. The Board of Commissioners hereby here-by declares that this ordinance ordin-ance is adopted to achieve the following, among other purposes, pur-poses, and directs that the provisions pro-visions hereof be interpreted 5n order to accomplish these purposes: (a) To adopt a transient room tax ordinance which complies with 'the requirements require-ments and limitations contained con-tained in the Chapter 35, Laws of Utah. 1965. (to) To adopt a traaslent room tax ordinance which in- |