| Show ORDINANCE AN ORDINANCE OF DAVIS COUNTY STATE OF UTAH IMPOSING A COUNTY TRANSIENT TRANSIENT TRANSIENT TRAN TRAN- ROOM TAX PROVIDING PROVIDING PROVID- PROVID ING FOR THE PERFORMANCE PERFORMANCE PERFORMANCE PERFORM PERFORM- ANCE BY THE TIlE UTAH STATE TAX COMMISSION OF ALL FUNCTIONS INCIDENT TO THE TIlE ADMINISTRATION OPERATION OPERATION OPERATION OP OP- OP- OP AND C COLLECTION COL- COL 0 L- L LECTION OF THE TIlE TRANSIENT TRANSIENT TRANSIENT TRAN TRAN- ROOM TAX HEREBY HEREBY HEREBY HERE HERE- BY IMPOSED PROVIDING FOR THE TIlE HANDLING AND DISBURSEMENT OF THE TIlE MONIES BY THE COUNTY AND THE TIlE ESTABLISHING OF PENALTIES FOR VIOLATION VIOLATION VIOLATION VIO VIO- LATION OF THE ORDIN ORDIN- ANCE The Board of oC County Commissioners Commissioners Commissioners Com Com- missioners of oC the County of oC Davis State of Utah ordains as as' as follows Section 1 Title This ordinance ordinance ordinance ordin ordin- ance shall be known as The Transient Room Tax Ordinance Ordinance Ordinance Ordin Ordin- ance of the County of oC Davis Section 2 Operation of Tax The Board of Davis County Commissioners ordains that this ordinance shall take effect effect ef ef- and become operative as of oc 12 o'clock noon on the 1st day of April 1970 and shall remain operative until amended revoked or otherwise otherwise other other- otherwise wise changed by action of oC that Board Operative Date of Contract With State This County shall contract with the Utah State Tax Commission as required by Title 17 Chapter 31 Section Section Section Sec Sec- tion 6 U. U C C. C A. A 1953 as amended in 1967 and by Title 11 Chapter 9 Section 7 U U. U C. C A. A 1953 as amended not later than the e effective date of oC this ordinance as herein established II Section 3 Purpose The Board of County Commissioners Commissioners Commissioners Commis Commis- hereby declares that this ordinance is adopted to achieve among others the following purposes and directs directs di di- directs that the provisions hereof hereof hereof here here- of be interpreted in order to accomplish these purposes 1 To adopt a transient room tax ordinance which complies with the requirements requirements require require- requirements ments and limitations contained contained contained con con- in hi chapter 35 Laws of Utah 1965 2 To adopt a transient room tax ordinance which incorporates in incorporates incorporates in- in provisions identical to those of chaper 31 of title 17 Utah Code Annotated 1953 as amended 3 To adopt a transient room tax ordinance which imposes imposes imposes im im- im- im poses a one half per percent percent percent cent tax and provide a measure that can be administered administered administered admin admin- and collected by the State Tax Commission in a manner that adapts itself as fully as practical to the existing existing existing exist exist- ing statutory and administrative tive procedures followed by the State Tax Commission 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 Cor the purposes of establishing financing and promoting recreational recreational recreational rec rec- tourist and convention convention convention conven conven- tion bureaus and for Cor that purpose purpose purpose pur pur- pose create at the discretion of the Board of County Commissioners Commissioners Commissioners Com Com- missioners a reserve fund comprised of oC any ny funds collected collected collected col col- col- col but not expended during duro dur dur- during o ing any fiscal year Section 4 Transient Room There is hereby levied and there shall be collected and paid a tax upon all rent for Cor every occupancy of a suite room or rooms on all persons persons persons per per- sons companies corporations or other like and similar r persons groups or organizations organizations organizations doing business in Davis County as motor courts motels motels motels mo mo- hotels inns or like an and similar public accommodations at the rate of one and one- one half haU per pei cent Except as hereinafter provided provided provided pro pro- vided and except insofar a athey as s they are inconsistent with th the e provisions of title 17 chapter 31 Utah Code Annotated 1953 as amended and in force an and d effect on August 1 1965 all of oC the provisions of title 59 chapter 15 Utah Code Annotated Annotated Annotated An An- 1953 are hereby adopted adopt adopt- ed and made a part of this ordinance as though fully Cully set forth Corth herein Wherever and to the extent that in chapter 15 of title 59 Utah Code Annotated 1953 the State of Utah is named or referred to as the taxing agency the name Davis County County County Coun Coun- ty shall be substituted there there- for Nothing in this subdivision shall be deemed to require substitution of oC the name of oC the county for Cor the word state when that word is used as part of oC the title of the State Tax Commission or of the Constitution of oC the the State of Utah nor shall the name of the county be substituted substituted substituted sub sub- for Cor that of the State in hi any section when the result result result re re- sult of that substitution would require action to be taken byor by byor byor or against the county or any agency thereof rather than by or against the State Tax Commission m in performing the functions incident to the administration or operation of this ordinance If an annual license has been issued to a retailer under section section section sec sec- tion 59 3 of oC the said Utah Code Annotated 1953 as amended an additional license shall not be required by reason reason reason rea rea- son of this section There shall be excluded from the rent paid or charged by which the tax is measured 1 The amount of any sales or use tax imposed by the State of Utah or by any other governmental agency upon a retailer or consumer r and 2 Receipts R from Crom t the h e sale or service charge for Cor any food or beverage or service charges in Jn in conjunction tion with the occupancy of oC the suite or rooms Section 5 Use of Funds Collected No funds collected and received by Davis County by virtue of the tax imposed hereby shall be used for Cor any purpose Other than establishing establishing establish establish- ing financing and promoting recreational tourist and convention convention convention con con- bureaus Section 6 Reserve Fund For the purposes authorized by this Ordinance there is is hereby created a reserve fund Cund to be he known as the Davis County SPECIAL RESERVE FUND which shall be maintained maintained maintained main main- separate and apart from general and other special funds of oC Davis County and in in which shall be deposited any and all funds collected by virtue virtue vir vir- tue of the tax imposed hereby but not expended expend d during the fiscal year in which they were collected or in any other subsequent subsequent subsequent sub sub- sequent fiscal year Section 7 Contributions Per- Per matted The Board of County Commissioners is hereby authorized authorized auth auth- authorized to accept on behalf of the county funds contributed donated or supplied by any person corporation other governmental governmental governmental gov gov- al agency or from Crom any other source whatever for Cor the purposes outlined in section 3 of this 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 hereby Section 8 S. Transient Defined For the purpose of this ordinance ordinance ordinance nance the term tenn transient is defined as any person who occupies any suite room or rooms In a motel hotel motor court inn or similar public accommodation for Cor fewer than thirty consecutive days Section 9 Statute The TIle provisions of title 17 chapter 31 Utah Code Annotated 1953 as amended enacted by chapter 35 Laws of Utah 1965 are hereby incorporated in incorporated incorporated in- in herein and made a apart apart apart part of oC this ordinance by this reference thereto Section 10 Penalties Any person violating any of oC the provisions of oC this ordinance shall be deemed guilty of ofa ofa ofa a misdemeanor and upon conviction conviction conviction con con- thereof shall be punishable punishable punishable punish punish- able by a fine of not more than or by imprisonment imprison imprison- ment for Cor a period of not more than six months in the county jail or by both such fine and imprisonment provided that a corporation convicted of violating violating violating violat violat- ing a provision or provisions of this title shall be punished by a fine not exceeding one thousand dollars Section 11 Severability If any section subsection sentence sentence sen sen- sentence sen- sen tence clause phrase or portion portion portion por por- tion of this ordinance is for any reason held to be invalid or unconstitutional by decision of oC any court of oC competent jurisdiction such decision shall not affect the validity of the remaining portions of this or- or or or- It is the intention of the Board of Davis County Commissioners Commissioners Commissioners Com Com- missioners that each separate provision of oC this ordinance shall be deemed independent of oC all other provisions herein Passed and adopted and ordered published by the Board of oC County Commissioners of Davis County State of Utah this day of oC March 1970 all voting aye BOARD OF DAVIS COUNTY COMMISSIONERS By RICHARD S. S EVANS Chairman Attest john John M. M Park County Clerk Published in the Weekly-Reflex Weekly on March 26 1970 R 6 Published in the Davis County Clipper on March 27 21 1970 C 32 |
