HomeMy Public PortalAboutORD-CC-1997-22MOAB CITY ORDINANCE NO. 1997- 22
MUNICIPAL TRANSIENT ROOMS TAX
An ordinance enacting a transient room tax of 1.5% on the
rents of hotel, motel, and similar public accommodations.
WHEREAS Moab City has relied upon a 2.51% gross business
license fee upon short term public accommodations as permitted by
U.C.A. § 10-1-203, and said business license fees were in place
prior to January 1, 1996.
WHEREAS effective January 1, 1998 the Utah State Legislature
has substantially repealed and revised U.C.A. § 10-1-203 to limit
the ability of cities to raise revenue via gross business license
fees.
WHEREAS Moab City has, prior to January 1, 1997, issued bonded
indebtedness for the purposes of constructing municipal wastewater
treatment facilities with said debts to be serviced from revenue
generated from gross business license fees;
WHEREAS said bonded indebtedness remains outstanding at this
time; and
WHEREAS U.C.A. § 59-12-351 through 354 authorize Moab City to
enact a 1.5% transient room tax.
NOW THEREFORE, MOAB CITY, upon action of the governing body,
enacts as follows:
1. This ordinance shall take effect January 1, 1998.
2. The following new code sections are enacted:
3.14.010 Definitions.
1. "Public accommodation" means a place providing
temporary sleeping accommodations to the public and includes:
a. A motel;
b. A hotel;
c. A motor court or recreational vehicle park;
d. An inn;
e. A bed and breakfast establishment;
f. A condominium;
g. A campground operated by a non -governmental entity;
h. A resort home; and
i. A transient apartment rental.
2. "Rents" include:
a. A11 room charges, exclusive of charges for food and
beverages or related items subject to sales taxation;
b. Fees for the occupancy of a dwelling or site;
c. Timeshare fees and dues.
3. "Transient" means a person who occupies a public
accommodation for thirty (30) consecutive days or less.
4. "Person" means any person, firm, partnership,
association, corporation, or entity of any kind.
3.14.020 Tax Assessment.
1. There is hereby levied against the purchaser a transient
room tax on the rents charged for transient occupancy of public
accommodations within Moab City in an amount equal to 1.5% of the
gross rents charged.
2. The transient room tax levied by this chapter is in
addition to all other taxes or fees imposed by the state or the
City.
3.14.030 Curtailment.
1. The tax imposed by this chapter shall be reduced by
the amount of .5% upon the first occurrence of the following
events:
a. Twenty -Five (25) years from the day Moab City enacts this
ordinance; or
b. The day on which debt service on bonds or other
indebtedness issued prior to January 1, 1997, have been paid in
full, including lease payments under a lease/purchase option and
refunding obligations incurred in connection with said bonded
indebtedness or lease/purchase obligations.
3.14.040 Application of Revenues.
Revenues generated by the tax under this chapter shall be used
for general municipal revenue purposes, including the servicing of
bonded indebtedness.
C
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3.14.050 Sales Tax License.
Every person or entity collecting rents from public
accommodations 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.
3.14.060 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 payments under this Chapter are timely,
provided all sums owing are paid in full no later than thirty days
from the quarterly payment 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.
3.14.060 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 2 5-day of^ /lbJ& e ., 1997.
Attest:
ALG,
n•ra E. Bea regard,
' Recorder'
Deputy
Aqvig_
or Thoma3 A. StutAcb
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