HomeMy Public PortalAboutORD-CC-2007-18ORDINANCE 2007-18
AN ORDINANCE ENACTING THE RESORT COMMUNITY SALES TAX AT A
RATE OF 1.6%
WHEREAS, the Moab City Council has the power to establish a resort community sales
tax on retail sales pursuant to UCA Section 59-12-401; and
WHEREAS, the City of Moab enacted a resort communities sales tax at a total rate of
1.5% in 1997; and
WHEREAS, this resort communities sales tax was enacted by the Moab City Council by
Ordinance 1997-21; and
WHEREAS, this tax included a base rate of 1.0% and an additional resort communities
sales tax of 0.5%, pursuant to UCA Section 59-12-402, for a total tax of 1.5%; and
WHEREAS, during the 2007 General Legislative Session, the Utah State Legislature
altered the State Tax Code to remove unprepared foods from the sales tax base of the
transit sales tax; and
WHEREAS, the State Legislature anticipated that the removal of unprepared food from
the sales tax base would negatively affect sales tax collections by municipalities which
have imposed a resort communities sales tax; and
WHEREAS, the State of Utah provided for cities to increase the base rate of the Resort
Communities Sales Tax from 1.0% to 1.1% with the intent to reclaim a portion of said
forfeited tax collections, and
WHEREAS, a city may increase the Resort Communities Sales Tax base rate to up to
1.1% on or after January 1, 2008, without being subject to the voter approval
requirements enumerated in State Code.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Moab that:
ESTABLISHMENT OF A 1.1% BASE RATE AND TOTAL RATE OF 1.6% FOR THE
RESORT COMMUNITIES SALES TAX: In addition to any other tax authorized by the
laws of the State of Utah and/or of this municipality, there hereby is established,
approved, and levied a sales and use tax upon retail sales, as defined and included in
UCA Subsection 59-12-103(1), at a rate of 1.1% base rate plus 0.5% additional Resort
Communities Sales Tax for a total Resort Communities Sales Tax of 1.6%.
SECTION 3. EFFECTIVE DATE. This Ordinance shall become effective
on January 1, 2008.
Ordinance 2007-18 Page 1 of 2
PASSED AND APPROVED THIS 9TH DAY OCTOBER OF, 2007.
David L. Sakrison
Mayor
EST:
achel Ellison
City Recorder
Ordinance 2007-18 Page 2 of 2
CITY OFMOAB
ORDINANCES
#2007-17
AND #2007-18
AN ORDINANCE
REPEALING THE
MUNICIPAL ROAD
TAX AND ENACT-
ING THE MUNICIPAL
HIGHWAY SALES
TAX AT A RATE OF
.30%
-AND-
AN ORDINANCE.
ENACTING THE
RESORT COMMU-
NITY SALES TAX AT
A RATE OF 1.6%
Ordinances
#2007-17 and #2007-
18 were adopted at a
Regular City Council
Meeting held on Oc-
tober 9, 2007 at the
Moab City Council
Chambers, 217 East.,
Center Street. Moab;
Utah 84532. Com-
plete copies of Ordi-
nances #2007-17and
#2007-18 are available
online at: www_moabc-
ity.org or at the City of
Moab Recorder's Of-
fice at 217 East Cen-
ter Street. Moab, Utah
"84532
/s/ Rachel Ellison,
City Recorder
Published in The
Times -Independent,
Moab, Utah October
18, 2007_
Proof of Publication
STATE OF UTAH,
County of Grand,
)
SS.
Zane W. Taylor, being first duly sworn accord-
ing to law, deposes and says: That he is the pubisher of
The Times -Independent, a weekly newspaper of general
circulation, published every Thursday at Moab, Grand
County, State of Utah; that the notice
City of Moab
Odinances #2007-17 & #2007-18
hereto attached, and which is made a part of this Affida-
vit of Publication, was published in said newspaper for
a period of 1 consecutive issues, the first publication
date having been made October 18, 2007
; and the last on
; and the said notice was published in each and
every copy of said newspaper during the period and time
of publication, and that it was published in the newspa-
per proper and not in a supplement thereof.
.sLy.r-
ublisher
Subscribed and sworn before me this
Notary Public
Residing in Moab, Utah
My Commission Expires
NOTARY PUBLIC
SADIE WARNER
4481 Easy Street
Moab, Utah 84532
My Commission Expires
November 18, 2009
STATE OF UTAH