Section 59-12-353 - Additional municipal transient room taxThe governing body of a municipality may, in addition to the tax authorized under Section 59-12-352, impose a tax of not to exceed .5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) if the governing body of the municipality:
(1) before January 1, 1996, levied and collected a license fee or tax under Section 10-1-203; and(2) before January 1, 1997, took official action to obligate the municipality in reliance on the license fees or taxes under Subsection (1) to the payment of debt service on bonds or other indebtedness, including lease payments under a lease purchase agreement.Amended by Chapter 315, 2020 General Session ,§ 5, eff. 5/12/2020.Amended by Chapter 258, 2015 General Session ,§ 78, eff. 5/12/2015.Amended by Chapter 156, 2004 General Session
Amended by Chapter 255, 2004 General Session