040 of 1982 - Text Amendment Relating to Innkeeper License Taxes .�ROFILMED 0 82-29
SALT LAKE CITY ORDINANCE
No. 40 of 1982
(Innkeeper License Taxes )
AN ORDINANCE AMENDING CHAPTER 3 OF TITLE 20 OF THE REVISED
ORDINANCES OF SALT LAKE CITY, UTAH, 1965, BY ADDING A NEW SECTION
15 RELATING TO INNKEEPER LICENSE TAX.
Be it ordained by the City Council of Salt Lake City, Utah :
SECTION 1 . That Chapter 3 of Title 20 of the Revised
Ordinances of Salt Lake City, Utah, be, and the same hereby is
amended by ADDING a new Section 15 thereto to read as follows:
Sec. 20-3-15. Innkeeper license tax .
( 1 ) There is hereby levied upon the business of every
person, company, corporation, or other like and similar persons,
groups or organizations, doing business in Salt Lake City, Utah,
as motor courts, motels, hotels, inns or like and similar public
accommodations, an annual license tax equal to one percent ( 1 % )
of the gross revenue derived from the rent for each and every
occupancy of a suite, room or rooms, for a period of less than
thirty ( 30 ) days.
( 2 ) 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:
(a ) The amount of any sales or use tax imposed by the
State of Utah or by any other governmental agency upon a
retailer or consumer;
R
( b) The amount of any transcient room tax levied under
authority of Chapter 31 of Title 17, Utah Code Annotated,
1953, as amended;
(c ) 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
(d ) Charges made for supplying telephone service, gas
or electrical energy service , not included in the base room
rate.
( 3 ) Any person or business entity subject to the payment of
taxes provided under subsection ( 1 ) of this section, shall be
entitled to credit against the amount of taxes due thereunder,
the amount of license taxes due the City under Sections 20-3-2
and 20-15-3 of these ordinances.
( 4 ) The tax imposed by this section shall be due and pay-
able 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 the first day of July, 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
Division a report of its gross revenue for the preceding
quarterly period . The report shall be accompanied by a remit-
tance of the amount of tax due for the period covered by the
-2-
report.
The City may contract with the state tax commission to
perform all functions incident to the administration and opera-
tion of this ordinance.
SECTION 2 . This ordinance shall become effective July 1 ,
1982. No tax shall be due or accrue under this enactment prior
to such effective date.
Passed by the City Council of Salt Lake City, Utah,
this 8th day of June 1982.
CHAIRMAN
ATTEST:
'CITY RECORDER
Transmitted to Mayor on June 15, 1982
Mayor 's Action: June 15, 1982
l
MAYOR
ATTEST:
4jez4,/ 4 A
CI RECORDER
cm48
(SEAL)
BILL 40 of 1982
Published June 25, 1982
-3-
ADM-35A
Affidavit of Publication
STATE OF UTAH,
SS.
County of Salt Lake
�SALT ITY1 DINANCE Shona D. eiOnaty
. .......................... ...........................................................................
AN ORDINANCE NDI G' 3 OF TITLE 20
Op7'ppTME��yy(RSEVISED INA C LT LAKE CITY,
VOTT KE&PER'LICDNSETAX. ION 15 RELATING
13eitord�a1, bytc�,31 �1 1SaltLaeR tyx, oh: Being first duly sworn, deposes and says that he is legal
nand Nl�S� aCity, Utah,be,.and the some hereby is advertising clerk of the DESERET NEWS, a daily
amerxtad by ,; G a new Section"IS N1eroo to read as fol-
law:: (except Sunday) newspaper printed in the English
Sec. 3!V9• r Iloetlse tax:
(1);� rebY levied uppponn rho business of every Per- language with general circulation in Utah, and
son, atlon,or.other Ike and imIlarpe rsons,
groups Or. lions, doing bus�,eas In It Laka city, published in Salt Lake City Salt Lake County, in the
Utah,as rts,motels,hotels,Inns or like and•simllar , ,
Public t ons,an ual license tax equal to one Per-
cent(M), Ilrgo,f8vena,a derived f• the rent for each State of Utah.
and every 1)f a suite,room or Irm for a Period of
less ttlan )dal!,:
(x) .:f' this section,grgesTrecelo Snell be That the legal notice of which a copy is attached hereto
computed; ttte) rQorn rental ratbj,Ttpere shall be ex-
ciibdod It 91 e�nuve',by which th stax Is measured:
(a) ! - •_ soles or use.tax Imposed by the
State'of U •Vr ,ram{ dTh r govet'rktlafltal agency upon a
retail440" �t k'` transclent'r�om tax levied under Pub notice of Ordinance l;'�+0 of 1�82 (Innkeeper
tty r•3 .,., rig;17,U. Cale Annotated,1953, ...................... . ..........
as Id,
o)dt (' frolt>n le;for,service charge for any
bawd; rool», th4 to conlunctton with 11C�f1St',, a}LeS)
the oc suitaf:, or a,not Included in the .......... .............................................................................
base room,rdte:end
(d); roes made ;t' l itng=QPhone service,gas
or eted,fka�etlersv sepf9 ,r �htlud40 In•the base room
rate. ate, ';,•., ......................................
(3)i0'Y-pe let!Or. s tl subf t to the Payment
of to es 06*1d�'utXWr (1 of th[a Section,shall be
entit�g td oft test, nte�f taxes due thereunder
the aMotlIII lire t fha C1ty under Sections 28-3.1
and 28 i& of fheas or,
...............................................................................................................
(4)Thc;tax imposed his section shall be due and Pay
able to the City reasUrer'quarterly on or before the thirtieth
day of the,moni next succeeding each''calendar quarterly
Period, the first,of such quarterly ppeeridds being the Period ...............................................................................................................
commencing with the first da of JUIY,1982. Evart parson W
business taxed hereunder shall on.or.before the, irtWh day
of the month next succeeding each calendar quarterly Period,
file with the License Division a report of
Its gross.revenue for Was published in said newspaper on........TMP..25�...�2.?....
jn�eed byeceadre�ix�iHarieelof tgehe m uh to of tax cuelfoer tote,Plood
covered by the report.
The City ma yy contract with the state tax commission to
Perform all funettoris incident to the administration and opera- ...........................................:.......••.•.•••.•••.•.•.•.•.•.•••.•.•,.............................
tion of this ordtnanca. / 1
5ECTIORI 2.This ordinance shall become effective July 1,
'1982.No tax shall be due or accrue under this enactment prior ` i ✓,
to such effective date. 1 �) ..:.a'..:.`.. .._.,:... ..... .
Passed by the City Council of Salt Lake City, Utah,this "" ' ' ' """"' '"""""","""""""""""'
8th day ofJune,1982. Legal Advertisi ' clerk
S.FOCHAIRMANNNESBECK g
CHAIRMAN
ATTEST:
KA7I{RYN MARSHALL
CiTY REGORDER
Transmitted to Mayor on June 15,1982 30th
Mayor's Action:June 15,1982 TED WILSON re me this.................................................................................. day of
MAYOR
ATTEST:
KATHRYN MARSHALL ...,A.D. 19...2...
(CITY RECORDER
BILL 40 of 1982
Published June 25,1982
D-47 _
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.............. ... ...$................. .. .. .............
' Notar Public
My Commission Expires
June 11 1985
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