59-12-353.  Additional municipal transient room tax.
     The governing body of a municipality may, in addition to the tax authorized under Section 59-12-352, impose a tax of not to exceed .5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) if the governing body of the municipality:

(1)  before January 1, 1996, levied and collected a license fee or tax under Section 10-1-203; and

Terms Used In Utah Code 59-12-353

  • Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
(2)  before January 1, 1997, took official action to obligate the municipality in reliance on the license fees or taxes under Subsection (1) to the payment of debt service on bonds or other indebtedness, including lease payments under a lease purchase agreement.

Amended by Chapter 315, 2020 General Session

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