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SALT LAKE CITY ORDINANCE
No. 34 of 2008
(Eliminating Credits Under Innkeeper License Tax)
AN ORDINANCE AMENDING SECTION 5.04.160 OF THE SALT LAKE CITY CODE, RELATING TO THE INNKEEPER LICENSE TAX
Be it ordained by the City Council of Salt Lake City, Utah:
SECTION 1. That Section 5.04.160 of the Salt Lake City Code, relating to the innkeeper license tax, be, and the same hereby is, amended 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 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.
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 chapter 31 of title 17, 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 1, 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. The city may contract with the state tax commission to perform all functions incident to the administration and operation of this chapter.
SECTION 2. That this ordinance shall take effect July 1, 2008.
Passed by the City Council of Salt Lake City, Utah this 17th day of June, 2008.
Bill No. 34 of 2008.
Published: July 1, 2008.