ORDINANCE NO. ______
AN ORDINANCE AMENDING THE ORDINANCE ENACTING RE-ENACTING
THE IMPOSITION AND COLLECTION OF TOURISM, RECREATION,
CULTURAL, AND CONVENTION AND AIRPORT FACILITIES TAXES
The Board of County Commissioners of the County of Weber ordains as follows:
This ordinance, which is now codified in Title 34, Chapter 5 of the Weber County Code, shall be amended as set forth below:”
CHAPTER 56
TOURISM, RECREATION, CULTURAL, AND CONVENTION
AND AIRPORT FACILITIES TAXES
Sections:
24-634-5-1 Provisions
24-634-5-2 Statutory Authority
24-634-5-3 Purpose of Provisions
24-634-5-4 Definitions
24-634-5-5 Imposition -of tax; Amount
24-634-5-6 Use of Revenues
24-634-5-7 Collection
24-634-5-8 Licensure
24-634-5-9 Incorporation of State Law
24-634-5-10 Effective Date
24-634-5-1 Provisions
The ordinance codified in this chapter shall be known as the Tourism, Recreation, Cultural, and Convention and Airport Facilities Taxes of Weber County.
24-634-5-2 Statutory Authority
The authority for imposing this tax is derived from Title 59, Chapter 12, Section 601 et. seq.Part 6, Utah Code Annotated, 1953.
24-634-5-3 Purpose of Provisions
The ordinance codified in this chapter is enacted to provide Weber County (hereinafter “County”) with a source of revenue specifically for the purpose of financing in whole or in part the development, operation and maintenance of tourist, recreation, cultural, and Cconvention and aAirport Ffacilities. The Board of County Commissioners directs that the provisions hereof be interpreted and construed to accomplish the stated purposes.
24-634-5-4 Definitions
As used in this ordinance:
(1) “Airport facility,” “convention facility,” “cultural facility,” “recreation facility,” “tourist facility,” and “restaurant” shall have the definitions given in Title 59, Chapter 12, Part 6 of the Utah Code Annotated. includes:
(a) an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport;
(b) a control tower, including a radar system;
(c) a public area of an airport; or
(d) a terminal facility.
(1) "Convention facility" means any publicly owned or operated convention center, sports arena, or other facility at which conventions, conferences, and other gatherings are held and which primary business or function is to host such conventions, conferences, or other gatherings.
(2) "Cultural facility" means any publicly owned or operated museum, theater, art center, music hall or other cultural or arts facility.
(3) "Recreation facility" or "tourist facility" means any publicly owned or operated park, campground, marina, dock, golf course, water park, historic park, monument, planetarium, zoo, bicycle trails, and other recreation or tourism related facilities.
(4) (a) "Restaurant" includes any coffee shop, cafeteria, luncheonette, soda fountain, or fast food service where food is prepared for immediate consumption.
(b) "Restaurant" does not include:
(i) any retail establishment whose primary business or function is the sale of fuel or food items for off-premise, but not immediate, consumption; and
(ii) a theater that sells food items, but not a dinner theater.
(52) (a) “Short-term lease or rental of motor vehicle” means any lease or rental of a motor vehicle not exceeding thirty days in length. A lease or rental of motor vehicle when made for the purpose of temporarily replacing a person’s motor vehicle that is being repaired pursuant to a repair or insurance agreement and which is supported by a written agreement shall not be a short-term lease or rental of a motor vehicle subject to taxation under this chapter.
(b) “Short-term lease or rental of motor vehicles” does not mean vehicles rented from construction equipment rental companies to serve construction related purposes.
24-634-5-5 Imposition Of Tax/; Amount
There is hereby levied for collection: tourism, recreation, cultural, and convention and airport facilities taxes on the following activities at the rates set forth below:
(1) (a) A tax is hereby imposed at the rate of seven percent (7%) of the lease or rental amount on all short-term leases and rentals of motor vehicles as defined herein which are made within Weber County. The short-term motor vehicle rental shall be deemed to have occurred within Weber County if the rental is or would be subject to a local option sales and use tax ordinance of Weber County or any city or town in Weber County.
(b2) A tax of one percent (1%) is hereby imposed on all sales of the following that are sold by restaurants, as defined herein, in Weber County at the rate of one percent (1%) on all sales by restaurants of: alcoholic beverages, food and food ingredients, and prepared foods, as those terms are defined in Title 59, Chapter 12 of the Utah Code Annotated.
24-634-5-6 Use of Revenues
The revenues received from the tourism, recreation, cultural, and convention and Airport Facilities Taxes levied pursuant to section 24-634-5-5 shall be used solely for the purposes of financing, in whole or part, tourism promotion, and the development, operation, and maintenance of tourist, recreation, cultural, cultural, and convention and Airport facilities as defined hereinallowed by Title 59, Chapter 12, Part 6 of the Utah Code Annotated. The Board of County Commissioners may issue bonds under the provisions of the Utah Municipal Bond ActLocal Government Bonding Act to pay any costs incurred for the purposes set forth above and may pledge the entire proceeds of the taxes provided for in this chapter to the payment of principal, interest, premiums and necessary reserves for any such bonds.
24-634-5-7 Collection
Taxes imposed under this chapter shall be levied at the same time and collected in the same manner as provided for in Title 59, Chapter 12, Part 6 of the Section 201 et seq. Utah Code Annotated. (1953, as amended) except that the revenue derived from the tax is not subject to the collection and distribution procedures established pursuant to the provisions of Subsection 59-12-205(2), Utah Code Annotated, 1953, as amended. All revenues so collected shall be revenues of Weber County. Any records, tax returns or other information of any person, corporation, company or other group or organization subject to the taxes imposed by this chapter which relate to the calculation, collection or remittance to the State Tax Commission of such taxes shall be subject to review, inspection and auditing by Weber County.
24-634-5-8 Licensure
All persons, companies, corporations or other similar persons, groups, or organizations engaged in the business of short-term rental of motor vehicles or doing business as restaurants, motor courts, motels, hotels, inns or similar public accommodations shall obtain, from the State Tax Commission, a tourism, recreation, cultural or convention tax license. No such additional license shall be required if the person, company, corporation, group or organization has obtained a license pursuant to Subsection 59-12-106 Utah Code Annotated (1953 as amended) all licenses required by Title 59 of the Utah Code Annotated.
24-634-5-9 Incorporation of State Law
All applicable provisions of state law governing the tourism, recreation, cultural, convention and airport facilities taxes established by this chapter are hereby incorporated by reference and included in this chapter. This specifically includes, but is not limited to, all applicable provisions of Title 59, Chapter 12, Parts 1 and 6 of the Utah Code Annotated.(1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Tourism, Recreation, Cultural, and Convention and Airport Facilities Tax Act, all of the provisions of part 1, Chapter 12, Title 59, Utah Code Annotated, 1953, as amended, in force and effect on the effective date of the ordinance codified in this chapter, insofar as they relate to the tax imposed by this ordinance, excepting Sections 59-12-101 and 59-12-119 thereof, are adopted and made a part of this chapter as though fully set forth herein.
(2) Wherever, and to the extent that in Part 1, Chapter 12, Title 59, Utah Code Annotated, 1953, the State of Utah is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this subparagraph shall be deemed to require substitution of the name of the County for the word “State” when that word is used as part of the title of the State Tax Commission, or of the Constitution of the State of Utah, nor shall the name of the County be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the county or any agency thereof, rather than by or against the State Tax Commission in performing the functions incident to the administration or operation of this chapter.
24-634-5-10 Effective Date
This ordinance shall become effective fifteen (15) days after publication, in accordance with state law.This ordinance shall be effective upon adoption by the Board of County Commissioners of Weber County and when a synopsis is published in the Standard Examiner.
APPROVED with a synopsis ordered published this 21st day of March, 2017.
BOARD OF COUNTY COMMISSIONERS
OF WEBER COUNTY
By______
James Ebert, Chair
Commissioner Ebert voted ______
Commissioner Gibson voted ______
Commissioner Harvey voted ______
ATTEST:
______
Ricky Hatch, CPA
Weber County Clerk/Auditor
7 | Page
WEBER COUNTY SYNOPSIS OF
ORDINANCE NO. ______
A SYNOPSIS OF ORDINANCE NO. 2017-______AMENDING THE ORDINANCE ENACTING THE IMPOSITION AND COLLECTION OF TOURISM, RECREATION, CULTURAL, CONVENTION AND AIRPORT FACILITIES TAXES
On the 21st day of March, 2017, the Board of County Commissioners of Weber County amended the ordinance originally re-enacted pursuant to the provisions of Title 59, Chapter 12, Section 601 et seq., of the Utah Code Annotated 1953 as amended, imposing the Tourism, Recreation, Cultural, Convention and Airport Facilities Taxes, consisting of a one percent (1%) tax on all sales by restaurants of beverages and prepared foods and a seven percent (7%) tax on the short-term lease and rental of motor vehicles as defined in the ordinance. This ordinance was passed, adopted and this synopsis ordered published on the 21st day of March, 2017.
Copies of the complete ordinance may be reviewed in the office of the Weber County Clerk/Auditor at 2380 Washington Blvd., Ogden, Utah.
7 | Page