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

  • the Community means both:

  • Planned community means a common interest community that is not a condominium or a cooperative. A condominium or cooperative may be part of a planned community.

  • Health and Human Services Commission or “HHSC” means the administrative agency established under Chapter 531, Texas Government Code, or its designee.

  • Department of Health and Human Services means the Department of Health and Human Services

  • Health care means any of the following intended for use in the diagnosis, treatment, mitigation, or prevention of a human ailment or impairment:

  • University Community means all students and employees of the University, persons officially associated with the University, former students and alumni at the University, as well as invitees, visitors and guests.

  • Stormwater Pollution Prevention Plan or "SWPPP" means a document that is prepared in accordance with good engineering practices and that identifies potential sources of pollutants that may reasonably be expected to affect the quality of stormwater discharges from the construction site, and otherwise meets the requirements of this Ordinance. In addition the document shall identify and require the implementation of control measures, and shall include, but not be limited to the inclusion of, or the incorporation by reference of, an approved erosion and sediment control plan, an approved stormwater management plan, and a pollution prevention plan.

  • Union harmonisation legislation means any Union legislation harmonising the conditions for the marketing of products;

  • Fire Protection means all aspects of fire safety including but not limited to fire prevention, fire fighting or suppression, pre-fire planning, fire investigation, public education and information, training or other staff development and advising.