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H.B. 355

1    

COUNTY IMPOSITION OF TOURISM,

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RECREATION, CULTURAL, AND

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CONVENTION FACILITIES TAX

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1997 GENERAL SESSION

5    
STATE OF UTAH

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Sponsor: Patricia B. Larson

7    AN ACT RELATING TO SALES AND USE TAX ACT; ALLOWING A COUNTY TO
8    IMPOSE A HOTEL ROOM TAX REGARDLESS OF ITS SIZE CLASSIFICATION;
9    MAKING TECHNICAL CHANGES; AND PROVIDING AN EFFECTIVE DATE.
10    This act affects sections of Utah Code Annotated 1953 as follows:
11    AMENDS:
12         59-12-603, as last amended by Chapter 272, Laws of Utah 1993
13    Be it enacted by the Legislature of the state of Utah:
14        Section 1. Section 59-12-603 is amended to read:
15         59-12-603. County tax -- Bases -- Rates -- Ordinance required.
16        (1) In addition to any other taxes, any county legislative body may impose a tourism,
17    recreation, cultural, and convention tax as follows:
18        (a) not to exceed 3% on all short-term leases and rentals of motor vehicles not exceeding
19    30 days, except such leases and rentals of motor vehicles when made for the purpose of
20    temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an
21    insurance agreement;
22        (b) not to exceed 1% of all sales of prepared foods and beverages that are sold by
23    restaurants; and
24        (c) not to exceed 1/2% of the rent for every occupancy of a suite, room, or rooms on all
25    persons, companies, corporations, or other similar persons, groups, or organizations doing business
26    as motor courts, motels, hotels, inns, or similar public accommodations.
27        (2) The revenue from the imposition of the tax provided for in Subsections (1)(a), (b), and


1    (c) may be imposed for the purposes of financing, in whole or in part, tourism promotion, and the
2    development, operation, and maintenance of tourist, recreation, cultural, and convention facilities
3    as defined in Section 59-12-602.
4        (3) The tax imposed under Subsection (1)(c) shall be in addition to the transient room tax
5    imposed under Part 3 [and may be imposed only by a county of the first class].
6        (4) (a) A tax imposed under this part shall be levied at the same time and collected in the
7    same manner as provided in Part 2, The Local Sales and Use Tax Act, except that the collection
8    and distribution of the tax revenue is not subject to the provisions of Subsection 59-12-205 (2).
9        (b) A tax imposed under this part may be pledged as security for bonds, notes, or other
10    evidences of indebtedness incurred by a county under Title 11, Chapter 14, Utah Municipal Bond
11    Act, to finance tourism, recreation, cultural, and convention facilities.
12        (5) In order to impose the tax under Subsection (1), each county legislative body shall
13    adopt annually an ordinance imposing the tax. This ordinance shall include provisions
14    substantially the same as those contained in Part 1, Tax Collection, except that the tax shall be
15    imposed only on those items and sales described in Subsection (1). The name of the county as the
16    taxing agency shall be substituted for that of the state where necessary, and an additional license
17    is not required if one has been or is issued under Section 59-12-106.
18        (6) In order to maintain in effect its tax ordinance adopted under this part, each county
19    legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
20    Tax Collection, adopt amendments to its tax ordinance to conform with the applicable amendments
21    to Part 1, Tax Collection.
22        Section 2. Effective date.
23        This act takes effect on July 1, 1997.




Legislative Review Note
    as of 2-3-97 11:15 AM


A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel


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