| Show ORDINANCE NO AN ORDINANCE OF DAVIS COUNTY STATE OF UTAH IMPOSING A COUNTY TRANSIENT TRANSIENT TRANSIENT TRAN TRAN- ROOM TAX PROVIDING PROVIDING PROVIDING PROVID PROVID- ING FOR THE PERFORMANCE PERFORMANCE PERFORMANCE PERFORM PERFORM- ANCE BY THE TIlE UTAH STATE A. A A TAX COMMISSION OF ALL FUNCTIONS INCIDENT TO THE TRANSIENT ROOM TAX HEREBY IMPOSED PROVIDING PROVIDING PROVIDING PROVID PROVID- ING FOR THE HANDLING AND MONEYS BY THE COUNTY AND THE TILE ESTABLISHING OF PENALTIES FOR VIOLATION OF THE TIlE ORDINANCE The Board of County Commissioners Commissioners Commissioners Com Com- missioners of the County of Davis State of Utah ordains as follows Section 1 1 Title This ordinance ordinance ordinance nance shall be known as The Transient Room boom Tax flax Ordinance Ordinance Ordinance nance of the County of Davis Section 2 Operation of Tax The Board of Davis County Commissioners ordains that this ordinance shall take effect effect effect ef ef- and become operative as of 12 o'clock noon on the 1st day of April 1970 and shall remain operative until amended revoked or otherwise otherwise otherwise other other- wise changed by action of 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 A. A 1953 as amended in 1967 and by Title 11 Chapter 9 Section 7 U. U C. C A. A 1953 as amended not later than the effective date of this Utis ordinance as herein established Section 3 Purpose The Board of County Commissioners Commission Commission- ers declares that this ordinance is adopted to achieve among others oUters the following purposes and directs that the provisions hereof be interpreted in order to accomplish these purposes 1 To adopt a transient room tax ordinance which complies with the requirements and limitations contained in chapter 35 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 chapter 31 of title 17 Utah Code Annotated 1953 as amended 3 To adopt a transient room tax ordinance which imposes imposes imposes im im- a one half poses percent percent percent per per- cent tax and provide a measure that can be administered administered administered adminis adminis- and collected by the State Tax Commission in a manner that adapts itself as fully as practical to the existing existing existing ex ex- statutory and administrative administrative administrative adminis adminis- procedures followed by bythe bythe bythe 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 lax ordinance which can be administered in a manner that will provide funds for forthe forthe forthe the purposes of establishing financing and promoting recreational recreational recreational rec rec- tourist and convention convention convention conven conven- tion bureaus and for 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 any funds collected collected collected col col- but not expended during any fiscal year Section 4 Transient Room There is hereby 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 or other like and similar persons groups or organizations doing business in Davis County as motor courts motels hotels inns or like and similar public accommodations at the rate of one and one half percent Except as hereinafter provided provided provided pro pro- vided and except insofar as they are inconsistent with the provisions of title 17 chapter 31 Utah Code Annotated 1953 as amended and in force and effect on August 1 1965 all of the provisions of title 59 chapter 15 Utah Code Annotated Annotated Annotated Anno Anno- 1953 are hereby adopted and made a part of this ordinance ordinance ordinance nance as though fully set forth 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 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 State of Utah nor shall the name of the county be substituted substituted substituted sub sub- for that of the State in any section when the result result result re re- sult of that substitution would require action to be taken by byor byor byor 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 under under un un- der section 59 3 of the said Utah Code Annotated 1953 as amended an additional license li license license li- li cense shall not be required by reason of this section There shall be excluded from the rent paid or charged by which the tax is measured 1 l 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 and 2 Receipts from the sale or service charge for any food or beverage or room service charges in conjunction tion with the occupancy of the suite room 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 any purpose other than establishing establish establish- ing financing and promoting recreational tourist and convention convention convention con con- bureaus Section 6 Reserve Resene Fund For the purposes authorized by this Ordinance there is hereby created a reserve fund to be known as the Davis County SPECIAL RESERVE FUND which shall be maintained maintained maintained main main- separate and apart from general and other special special special cial funds of Davis County and andin andin andin in which shall be deposited any and all funds collected by virtue of the tax imposed hereby but not expended during during during dur dur- ing the fiscal year in which they were collected or in inT other subsequent fiscal I Iother y year Section 7 Contributions S Per matted The Board of Coun Commissioners is Count y hereby aut t to accept on behalf r f of the county funds c con contributed donated or supplied b bv by Y any I person corporation other any g governmental gov- gov ov agency or from other source whatever an thY for r 7 the purposes outlined in m of f this section 3 o is ordinance and When such funds are received shall be deposited and andin the they y yin and u Used in the same manner as U though they were derived from tax imposed here hereby by the Section 8 Transient Defined For the purpose of this or the term transi transient is defined as any person woo who vL occupies any suite room or rooms in a motel hotel motor nuu mo- tor court inn or similar nu Pub lie lic accommodation for fewer fever r than thirty consecutive days Section 9 Statute Into The provisions provisions of title till I 17 chapter 31 Utah Code An Annotated Anno- Anno na tat e d 1953 a as s amended enacted by chapter 35 la Laws Law s of Utah 1965 are he hereby reby J in i. herein and made a part of this ordinance by this reference thereto I Section 10 Penalties An Any y person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor and upon conviction conviction con con- thereof shall be punishable pun pm b by y a fine of not more than or by imprisonment imprison imprison- ment for a period of or not more than six months in u the county jail or by both such fine and imprisonment provided pro pro- vided that a corporation convicted convicted convicted con- con of violating a provision or provisions of this title shall be punished by a fine not exceeding ex ex- one thousand 00 r dollars Section 11 11 Severability If U 1 any section subsection sentence sentence sen sen- tence clause phrase or portion por por- tion of this Utis ordinance is for any reason held to be invalid or unconstitutional by decision of any court of competent jurisdiction such decision shall shat not affect the validity of the remaining portions of this or or- It is the intention of the Board of Davis County Commissioners Commissioners Com Com- missioners that each separate provision of this ordinance shall shall I Ibe be deemed independent of all an I Iother other provisions herein Passed and adopted and ordered ordered or or- or I dered published by the Board J of County Commissioners of I Davis County State of Utah this day of March 1970 1570 all voting aye Board of Davis County Commissioners By RICHARD S S. S EV S 'S I I I Attest John M. M Park County Clerk R Published in Weekly Refer y April 16 1970 R 13 l Published in Davis County i I Clipper April 17 1970 C 41 |
