59-12-352 - Transient room tax authority for municipalities and military installation development authority -- Purposes for which revenues may be used.
59-12-352. Transient room tax authority for municipalities and militaryinstallation development authority -- Purposes for which revenues may be used.
(1) (a) Except as provided in Subsection (5), the governing body of a municipality mayimpose a tax of not to exceed 1% on charges for the accommodations and services described inSubsection 59-12-103(1)(i).
(b) Subject to Section 63H-1-203, the military installation development authority createdin Section 63H-1-201 may impose a tax under this section for accommodations and servicesdescribed in Subsection 59-12-103(1)(i) within a project area described in a project area planadopted by the authority under Title 63H, Chapter 1, Military Installation Development AuthorityAct, as though the authority were a municipality.
(2) Subject to the limitations of Subsection (1), a governing body of a municipality may,by ordinance, increase or decrease the tax under this part.
(3) A governing body of a municipality shall regulate the tax under this part byordinance.
(4) A municipality may use revenues generated by the tax under this part for general fundpurposes.
(5) (a) A municipality may not impose a tax under this section for accommodations andservices described in Subsection 59-12-103(1)(i) within a project area described in a project areaplan adopted by the authority under Title 63H, Chapter 1, Military Installation DevelopmentAuthority Act.
(b) Subsection (5)(a) does not apply to the military installation development authority'simposition of a tax under this section.
Amended by Chapter 92, 2009 General Session