HomeMy Public PortalAboutORD-CC-1997-211
MOAB CITY ORDINANCE NO. 1997- 21
RESORT COMMUNITIES SALES TAX
An ordinance repealing the Moab City Gross Business License
Fee of 2.01% of gross sales authorized under Chapter 5.08 of the
Moab City Code and enacting a 1.5% resort communities sales tax.
WHEREAS Moab City has relied upon gross business license fees
enacted pursuant to U.C.A. S 10-1-203 for up to 48% of its total
revenues, and said fees were in effect prior to January 1, 1996.
WHEREAS effective January 1, 1998, the Utah State Legislature
has substantially repealed and revised U.C.A.
limit
the ability of cities to raise revenue via grosslbusinesstlicense
fees.
WHEREAS Moab City is a community in which the transient room
capacity is greater than or equal to 66% of the permanent census
population.
WHEREAS U.C.A. § 59-12-401 and § 59-12-402 authorize Moab Cit
to enact a 1.5% resort communities sales tax. y
NOW THEREFORE,'MOAB CITY, upon action of
enacts as follows:
1• Sections 5.08.110, 5.08.120, and 5
City Municipal Code are hereby repealed.
2. This ordinance shall take effect on
3. The following new code sections are
3.13.010 Definitions.
Except as is expressly stated otherwise, this ordinance shall
be interpreted consistently with the provisions of the Utah Sales
and Use Tax Act. The statutory definitions contained in U.C.A. 59-
12-102, as amended, are hereby incorporated by reference.
3.13.020 Tax Assess ent.
In addition to ,all other sales taxes, there is hereby levied
against the purchaser a resort communities sales tax at the rate of
1.5% of the gross sales price upon the following types of
transactions within the Moab City Limits:
1. Retail sales of tangible personal property;
2. providers Sums paid to common carriers or telecommunications
for transportation services
the governing body,
.08.130 of the Moab
January 1, 1998.
adopted:
and intrastate
telecommunications, respectively;
3. Meals sold;
4. Admissions fees for movies,
museums, exhibitions, concerts, shows of
events, amusement events, river runs,
swimming pools, horseback rides, golf
recreational, cultural, or entertainment
denominated.
theatrical productions,
any type, rodeos, sporting
jeep tours, boat rides,
courses, or any similar
oriented activity, however
5. Laundry and dry cleaning services;
6. Services for the repair, maintenance, or installation of
tangible personal property;
7. Leases and rentals of tangible personal property,
provided the property is maintained, stored, or used within the
city limits;
8. Transient public accommodations; and
9. A11 other transactions subject to taxation pursuant to
U.C.A. § 59-12-103(1), as amended.
3.13.030 Exemptions.
The following transactions are exempt from taxes assessed
under this chapter:
1. Sales of a single item where the total purchase price is
$2,500.00 or more;
2. Wholesale transactions in which goods are sold to a
person holding a sales tax license and where the goods are held
for resale to the ultimate consumer; and
3. A11 sales specifically exempted pursuant to U.C.A. S 59-
12-104, as amended, including for purposes of illustration only:
motor fuels; food sales of less than one dollar from vending
machines; sales by religious or charitable institutions; newspaper
sales; purchases of food under the federal food stamps program;
sales of medicine; and sales of agricultural equipment not
exceeding $250.00 in value; and
4. A11 transactions involving the sale, storage, use, or
consumption of tangible personal property, the gross receipts from
the sale of or the cost of which has been subject to a qualifying
local sales or use tax enacted by any county other than Grand
County, Utah or any other city or town in the state of Utah;
5. The amount of any sales
this chapter, which represents
State of Utah pursuant to U.C.A.
3.13.040 Sales Tax License.
transaction, otherwise subject to
sales and use taxes paid to the
§ 59-12-103, as amended.
Every person or entity engaging in sales subject to this
chapter shall obtain a sales tax license, as is required by Chapter
3.12 of the Moab Municipal Code and U.C.A. S 59-12-106. Persons or
entities already having a valid sales tax license issued by the
Utah State Tax Commission pursuant to those sections need not
obtain any additional license.
3.13.050 Remittances and Collection.
1. The City of Moab shall contract with the Utah State Tax
Commission for assessment, administration, and enforcement services
for all taxes assessed under this chapter. Sums collected shall be
remitted to the City in accordance with that agreement.
2. A11 persons subject to this chapter shall make
remittances in accordance with rules and regulations promulgated by
the Commission and as is otherwise mandated by state law.
3. The tax enacted under this chapter shall be paid
quarterly, on the first day of January, April, July, and October of
each calendar year, unless the Licensee is required to submit
monthly remittances pursuant to state law or regulations
promulgated by the Commission.
a. Quarterly remittances shall be regarded as timely,
provided all sums are paid within thirty days of quarterly payment
due date.
4. Licensees and all vendors or other persons subject to
this chapter, including persons acquiring a business or its assets,
are liable for all penalties, interest, costs of collection,
statutory liens, and related remedies available to the Commission
for collection of unpaid taxes under the Utah Sales and Use Tax
Act, which remedies are hereby incorporated by reference.
3.13.060 Severability.
If any provision of this ordinance shall be held to be void,
unconstitutional, or unenforceable by any court of competent
jurisdiction, it shall be severed from the remainder of this
ordinance, which shall remain in full force and effect.
Passed and adopted by action of the governing body of Moab
City in open session this ZS. day of NOV
1997.
Attest:
S,ndra E. Beauregar
�"--s --,''* ty Recorder
Deputy
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