Project area: means the land, including military land, whether consisting of a single contiguous area or multiple noncontiguous areas, described in a project area plan or draft project area plan, where the development project set forth in the project area plan or draft project area plan takes place or is proposed to take place. See Utah Code 63H-1-102
the state, including each department or agency of the state; or
(b)
a political subdivision of the state, including the authority or a county, city, town, school district, special district, special service district, or interlocal cooperation entity. See Utah Code 63H-1-102
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
“Accommodations and services” means an accommodation or service described in Subsection 59-12-103(1)(i).
(b)
“Accommodations and services” does not include amounts paid or charged that are not part of a rental room rate.
(2)
By ordinance, the authorityboard may impose a MIDA accommodations tax on a provider for amounts paid or charged for accommodations and services, if the place of accommodation is located on:
(a)
authority-owned or other government-owned property within the project area; or
(b)
privately owned property on which the authority owns a condominium unit that is part of the place of accommodation.
(3)
The maximum rate of the MIDA 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 MIDA accommodations tax from customers, if the provider includes the amount as a separate billing line item.
(5)
If the authority imposes the tax described in this section, neither the authority nor a public entity may impose, on the amounts paid or charged for accommodations and services, any other tax described in:
The exemptions described in Sections 59-12-104, 59-12-104.1, and 59-12-104.6 do not apply to a tax imposed under this section.
(9)
The State Tax Commission shall:
(a)
except as provided in Subsection (9)(b), distribute the revenue collected from the tax to the authority; and
(b)
retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this section.
(10)
(a)
If the authority imposes, repeals, or changes the rate of tax under this section, the implementation, repeal, or change shall take effect:
(i)
on the first day of a calendar quarter; and
(ii)
after a 90-day period beginning on the date the State Tax Commission receives the notice described in Subsection (10)(b) from the authority.
(b)
The notice required in Subsection (10)(a)(ii) shall state:
(i)
that the authority will impose, repeal, or change the rate of a tax under this section;
(ii)
the effective date of the implementation, repeal, or change of the tax; and
(iii)
the rate of the tax.
(11)
In addition to the uses permitted under Section 63H-1-502, the authority may allocate revenue from the MIDA accommodations tax to a county in which a place of accommodation that is subject to the MIDA accommodations tax is located, if:
(a)
the county had a transient room tax described in Section 59-12-301 in effect at the time the authority board imposed a MIDA accommodations tax by ordinance; and
(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.
