Resort communities tax definition

Resort communities tax means a sales and use tax imposed under Section 59-12-401.
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Resort communities tax means a sales and use tax imposed under Section 1029 59-12-401. 1030 [(24)] (25) "Taxable value" means the value of property as shown on the last equalized 1031 assessment roll as certified by the county assessor. 1032 [(25)] (26) "Taxing entity" means a public entity that levies a tax on property within a 1033 project area. 1034 [(26)] (27) "Telecommunications tax" means a telecommunications license tax under 1035 Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act. 1036 [(27)] (28) "Transient room tax" means a tax under Section 59-12-352. 1037 Section 5. Section 63H-1-205 is enacted to read: 1038 63H-1-205. MIDA accommodations tax. 1039 (1) As used in this section: 1040 (a) "Accommodations and services" means an accommodation or service described in 1041 Subsection 59-12-103(1)(i). 1042 (b) "Accommodations and services" does not include amounts paid or charged that are 1043 not part of a rental room rate. 1044 (2) By ordinance, the authority board may impose a MIDA accommodations tax on a 1045 provider for amounts paid or charged for accommodations and services, if the place of 1046 accommodation is located on authority-owned or other government-owned property within the 1047 project area. 1048 (3) The maximum rate of the MIDA accommodations tax is 15% of the amounts paid 1049 to or charged by the provider for accommodations and services. 1050 (4) A provider may recover an amount equal to the MIDA accommodations tax from 1051 customers, if the provider includes the amount as a separate billing line item. 1052 (5) If the authority imposes the tax described in this section, neither the authority nor a 1053 public entity may impose, on the amounts paid or charged for accommodations and services, 1054 any other tax described in:
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Examples of Resort communities tax in a sentence

  • This part is known as the "Impacted Communities Taxes Act." Enacted by Chapter 182, 2015 General Session59-12-401 Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.

Related to Resort communities tax

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  • European Communities means the European Economic Community, the European Coal and Steel Community and the European Atomic Energy Community.

  • the Community means both:

  • Virginia Stormwater Management Act means Article 2.3 (§ 62.1-44.15:24 et seq.) of Chapter 3.1 of Title 62.1 of the Code of Virginia.

  • fall protection plan means a documented plan, which includes and provides for -

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