ORDINANCE 2018-XX AN ORDINANCE ADOPTING AND SETTING A TRANSIENT ROOM TAX FOR WASHINGTON CITY WHEREAS, Washington City is proposing the adoption of a local sales related tax in the form of a Transient Room Tax (TRT) to be charged on all short term residential rental and hotel properties including bed and breakfast establishments (short term meaning less than 30 consecutive days); and WHEREAS, The City Council of Washington City finds Title 59, Chapter 12, Part 3A, Utah Code Annotated as amended, provides that the City may levy a local transient room tax (TRT); and WHEREAS, The City Council has determined that there is a need for such tax a source of General Fund revenue; and WHEREAS, The City Council has not previously raised General Fund Revenue from a transient room tax under the authority of Title 59, Chapter 12, Part 3A, Utah Code Annotated, and now desires to impose a new Transient Room Tax. NOW THEREFORE BE IT ORDAINED, by the City Council of Washington City, Utah that: I. The Transient Room Tax is hereby approved and adopted by Washington City Council; and II. Provisions of this Ordinance shall be interpreted in order to accomplish the following purposes: a. To adopt a one percent (1%) transient room tax that complies with the requirements and limitations contained in Title 59, Chapter 12, Part 3A, Utah Code Annotated, as amended. b. To adopt a transient room tax ordinance that incorporates provisions and is consistent with those of Title 59, Chapter 12, Part 3A, Utah Code Annotated as amended. c.
To adopt a Transient Room Tax ordinance that may provide funds for Washington City general fund purposes; and
III. SCOPE. The transient room tax shall be levied on all persons, companies, corporations or other like and similar persons, groups or organizations doing business in Washington City as motor courts, motels, hotels, inns, trailer courts, bed and breakfast, residential vacation rentals or like and similar public accomodations a 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, trailer space or like accommodations and services that are regularly rented for less than thirty (30) days: and IV. CONTRACT WITH UTAH STATE TAX COMMISSION. Washington City will contract with the Utah State Tax Commission for the filing and collection of the related tax returns and tax revenue and for the distribution of such tax revenue to Washington City and to perform all other functions incident to the administration and operation of this tax. V.
Miscellaneous.
A. If any provision or clause of this Ordinance or the application thereof to any person or entity or circumstance is held to be unconstitutional or otherwise invalid by any court of competent jurisdiction, such invalidity shall not affect any other section, provision, clause or application hereof, and to this end the provisions and clauses of this Ordinance are to be severable. B. This Ordinance supersedes or repeals the provision(s) of any ordinance(s) or resolution(s); that is (are) inconsistent with the provisions of this Ordinance. C. This tax shall become effective October 1, 2019 in accordance with notification requirements by and to the Utah State Tax Commission. PASSED AND ORDERED POSTED on this 13th day of June 2018. Washington City
__________________________________________ Kenneth F. Neilson, Mayor Attest:
__________________________________ Danice B. Bulloch, MMC, City Recorder
Washington City Ordinance 2018-XX Page 2 of 2
