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5 AN ACT RELATING TO REVENUE AND TAXATION; MODIFYING THE LEVEL OF
6 TRANSIENT ROOM CAPACITY A CITY OR TOWN IS REQUIRED TO HAVE TO
7 IMPOSE THE RESORT COMMUNITIES TAX.
8 This act affects sections of Utah Code Annotated 1953 as follows:
10 59-12-401, as enacted by Chapter 213, Laws of Utah 1988
11 Be it enacted by the Legislature of the state of Utah:
12 Section 1. Section 59-12-401 is amended to read:
13 59-12-401. Resort communities tax -- Rate -- Collection fees.
14 (1) In addition to other sales taxes, a city or town in which the transient room capacity
15 equals or exceeds 75% of the permanent census population may impose a sales tax of up to 1%
16 subject to exemptions provided for in Section 59-12-104, and shall exempt from that additional
17 tax wholesale sales and sales of single items for which consideration paid is $2,500 or more.
18 (2) An amount equal to the total of any costs incurred by the state in connection with the
19 implementation of Subsection (1) which exceed, in any year, the revenues received by the state
20 from its collection fees received in connection with the implementation of Subsection (1) shall be
21 paid over to the state General Fund by the cities and towns which impose the tax provided for in
22 Subsection (1). Payment costs shall be allocated proportionally among those cities and towns
23 according to the amount of revenue the respective cities and towns generate in that year through
24 imposition of that tax.
Legislative Review Note
as of 2-10-97 4:18 PM
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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