Section 5.28.030 Imposition of Transient Room Tax

A municipal transient room tax of 1% of the rents charged to transients occupying public accommodations in the City after October 1, 1998, is imposed which shall be levied on the transient at the same time as and collected in the same manner as sales and use taxes as provided in Title 59 Chapter 12 Part 2 of the Utah Code known as the Local Sales and Use Tax Act, except as collection of such tax may be otherwise allowed pursuant to Section 59-12-354 of the Utah Code and authorized by ordinance or by resolution of the City Council. (Ord 98-13, 1998; Ord. 97-11, 1997)