Utah Code 11-70-204. Fairpark district accommodations tax
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(1) As used in this section:
Terms Used In Utah Code 11-70-204
- Board: means the fairpark district's governing body, created in Section
11-70-301 . See Utah Code 11-70-101 - District sales tax area: means an area described in and established as provided in Subsection
11-70-206 (10). See Utah Code 11-70-101 - Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
- Fairpark district: means the Utah Fairpark Area Investment and Restoration District, created in Section
11-70-201 . See Utah Code 11-70-101 - Public entity: means :(28)(a) the state, including each department, division, or other agency of the state; or(28)(b) a county, city, town, school district, special district, special service district, interlocal cooperation entity, community reinvestment agency, or other political subdivision of the state, including the fairpark district. See Utah Code 11-70-101
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(1)(a)(1)(a)(i) “Accommodations and services” means an accommodation or service described in Subsection59-12-103 (1)(i).(1)(a)(ii) “Accommodations and services” does not include an accommodation or service for which amounts paid or charged are not part of a rental room rate.(1)(b) “Accommodations tax” means a tax imposed as provided in this section.
(2) By resolution, the fairpark district board may impose an accommodations tax on a provider for amounts paid or charged for accommodations and services, if the place of accommodation is located within the district sales tax area.
(3) The maximum rate of an accommodations tax is 15% of the amounts paid to or charged by the provider for accommodations and services.
(4) A provider may recover an amount equal to the accommodations tax from customers, if the provider includes the amount as a separate billing line item.
(5) If the fairpark district imposes an accommodations tax, a public entity, including the fairpark district, may not impose, on the amounts paid or charged for accommodations and services within the district sales tax area, any other tax described in:
(5)(a) Title 59, Chapter 12, Sales and Use Tax Act; or
(5)(b) Title 59, Chapter 28, State Transient Room Tax Act.
(6) Except as provided in Subsection (7) or (8), an accommodations tax shall be administered, collected, and enforced in accordance with:
(6)(a) the same procedures used to administer, collect, and enforce the tax under:
(6)(a)(i) Title 59, Chapter 12, Part 1, Tax Collection; or
(6)(a)(ii) Title 59, Chapter 12, Part 2, Local Sales and Use Tax Act; and
(6)(b) Title 59, Chapter 1, General Taxation Policies.
(7) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215 .
(8)
(8)(a) An accommodations tax is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205 (2) through (5).
(8)(b) The exemptions described in Sections 59-12-104 , 59-12-104.1 , and 59-12-104.6 do not apply to an accommodations tax.
(9) The State Tax Commission shall:
(9)(a) except as provided in Subsection (9)(b), distribute the revenue collected from an accommodations tax to the fairpark district; and
(9)(b) retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from an accommodations tax.
(10)
(10)(a) If the fairpark district imposes, repeals, or changes the rate of an accommodations tax, the implementation, repeal, or change takes effect:
(10)(a)(i) on the first day of a calendar quarter; and
(10)(a)(ii) after a 90-day period beginning on the date the State Tax Commission receives the notice described in Subsection (10)(b) from the fairpark district.
(10)(b) The notice required in Subsection (10)(a)(ii) shall state:
(10)(b)(i) that the fairpark district will impose, repeal, or change the rate of an accommodations tax;
(10)(b)(ii) the effective date of the implementation, repeal, or change of the accommodations tax; and
(10)(b)(iii) the rate of the accommodations tax.
(11) In addition to the uses permitted under Section 11-70-207 , the fairpark district may allocate revenue from an accommodations tax to a county in which a place of accommodation that is subject to the accommodations tax is located, if:
(11)(a) the county had a transient room tax described in Section 59-12-301 in effect at the time the fairpark district board imposed an accommodations tax; and
(11)(b) the revenue replaces revenue that the county received from a county transient room tax described in Section 59-12-301 for the county’s general operations and administrative expenses.