001 of 2010 - Innkeeper Tax License 0 10-1
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Ordinance No. 1 of 2010
(Amendment to Section 5.04.160, Salt Lake City Code, making technical corrections and
authorizing imposition of penalties and interest as provided by state law.)
An ordinance amending Section 5.04.160, Salt Lake City Code. "Innkeeper License Tax", by
changing the description of the accommodations covered by the innkeeper license tax to more
closely match the description provided in the state tax code; by providing for the innkeeper
license tax to be assessed quarterly rather than annually; and by providing for the imposition of
penalties and interest as provided by Sections 59-4-101 and 59-4-102 of the Utah Code.
Be it ordained by the City Council of Salt Lake City, Utah:
SECTION 1. That Section 5.04.160, Salt Lake City Code, entitled "Innkeeper License
Tax," is amended to read as follows:
5.04.160: INNKEEPER LICENSE TAX:
A. There is levied upon the business of every person, company, corporation, or other like and
similar persons, groups or organizations, doing business in the city as motels, hotels, inns, trailer
courts or like and similar public accommodations, a quarterly license tax equal to one percent
(1%) of the gross revenue derived from the rent for each and every paid or charged site, suite,
room or rooms, that are regularly rented for less than thirty (30) consecutive days.
B. For purposes of this section, gross receipts shall be computed upon the base room rental rate.
There shall be excluded from the gross revenue, by which this tax is measured:
1. The amount of any sales or use tax imposed by the state or by any other governmental agency
upon a retailer or consumer;
2. The amount of any transient room tax levied under authority of title 17, chapter 31, Utah Code
Annotated, 1953, as amended, or its successor;
3. Receipts from the sale or service charge for any food, beverage or room service charges in
conjunction with the occupancy of the suite, room or rooms, not included in the base room rate;
and
4. Charges made for supplying telephone service, gas or electrical energy service, not included in
the base room rate.
C. The tax imposed by this section shall be due and payable to the city treasurer quarterly on or
before the thirtieth day of the month next succeeding each calendar quarterly period, the first of
such quarterly periods being the period commencing with July I, 1982. Every person or business
taxed hereunder shall on or before the thirtieth day of the month next succeeding each calendar
quarterly period, file with the license office a report of its gross revenue for the preceding
quarterly period. The report shall be accompanied by a remittance of the amount of tax due for
the period covered by the report.
D. Any person who fails to file any tax return or information required by this section, who fails
to pay any tax due hereunder, or who fails to timely pay such tax shall be subject to the
imposition of penalties and interest by the city in accordance with Utah Code Annotated Sections
59-1-401 and 59-1-402, and their successor provisions.
SECTION 2. This ordinance shall take effect on the date of its first publication.
Passed by the City Council of Salt Lake City, Utah this 5th day of
January , 2010.
CHAIRPERS
ATTEST:
CITY RECORDER
Transmitted to Mayor on January 6, 2010 .
Mayor's Action: / Approved. Vetoed.
41
MAYOR
ATTEST:
•
- - CITY RECORDER
(SEAL) �. }t 21f1":t
Bill No. 1 of 2010. E
Published: January 19, 2010.
hb_atty-#10025-v 1-amending_5_04 l60_innkeeper_license_tax penalties_and_interest.doc
APPROVED AS TO FORM
Salt Lake City A orney's Office
Date d
By