Utah Code 63H-1-205. MIDA accommodations tax
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(1) As used in this section:
Terms Used In Utah Code 63H-1-205
- Authority: means the Military Installation Development Authority, created under Section
63H-1-201 . See Utah Code 63H-1-102 - Board: means the governing body of the authority created under Section
63H-1-301 . See Utah Code 63H-1-102 - Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
- MIDA accommodations tax: means the tax imposed under Section
63H-1-205 . See Utah Code 63H-1-102 - Military: includes , in relation to property, property that is occupied by the military and is owned by the government of the United States, the authority, or the state. See Utah Code 63H-1-102
- Project area: means the land, including military land, whether consisting of a single contiguous area or multiple noncontiguous areas, described in a project area plan or draft project area plan, where the development project set forth in the project area plan or draft project area plan takes place or is proposed to take place. See Utah Code 63H-1-102
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Public entity: means :(22)(a) the state, including each department or agency of the state; or(22)(b) a political subdivision of the state, including the authority or a county, city, town, school district, special district, special service district, or interlocal cooperation entity. See Utah Code 63H-1-102
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Transient room tax: means a tax under Section
59-12-352 . See Utah Code 63H-1-102(1)(a) “Accommodations and services” means an accommodation or service described in Subsection59-12-103 (1)(i).(1)(b) “Accommodations and services” does not include amounts paid or charged that are not part of a rental room rate.
(2) By ordinance, the authority board may impose a MIDA accommodations tax on a provider for amounts paid or charged for accommodations and services, if the place of accommodation is located within a project area and on:
(2)(a) authority-owned or other government-owned property ;
(2)(b) privately owned property on which the authority owns a condominium unit that is part of the place of accommodation; or
(2)(c) privately owned property on which the authority board finds that a provider is providing a significant long-term benefit, including lodging but not including a benefit that is commonly provided, to members of the military at the property.
(3) The maximum rate of the MIDA accommodations tax is 15% of the amounts paid to or charged by the provider for accommodations and services.
(4) A provider may recover an amount equal to the MIDA accommodations tax from customers, if the provider includes the amount as a separate billing line item.
(5) If the authority imposes the tax described in this section, neither the authority nor a public entity may impose, on the amounts paid or charged for accommodations and services, any other tax described in:
(5)(a) Title 59, Chapter 12, Sales and Use Tax Act; or
(5)(b) Title 59, Chapter 28, State Transient Room Tax Act.
(6) Except as provided in Subsection (7) or (8), the tax imposed under this section shall be administered, collected, and enforced in accordance with:
(6)(a) the same procedures used to administer, collect, and enforce the tax under:
(6)(a)(i) Title 59, Chapter 12, Part 1, Tax Collection; or
(6)(a)(ii) Title 59, Chapter 12, Part 2, Local Sales and Use Tax Act; and
(6)(b) Title 59, Chapter 1, General Taxation Policies.
(7) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215 .
(8)
(8)(a) A tax under this section is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205 (2) through (5).
(8)(b) The exemptions described in Sections 59-12-104 , 59-12-104.1 , and 59-12-104.6 do not apply to a tax imposed under this section.
(9) The State Tax Commission shall:
(9)(a) except as provided in Subsection (9)(b), distribute the revenue collected from the tax to the authority; and
(9)(b) retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this section.
(10)
(10)(a) If the authority imposes, repeals, or changes the rate of tax under this section, the implementation, repeal, or change shall take effect:
(10)(a)(i) on the first day of a calendar quarter; and
(10)(a)(ii) after a 90-day period beginning on the date the State Tax Commission receives the notice described in Subsection (10)(b) from the authority.
(10)(b) The notice required in Subsection (10)(a)(ii) shall state:
(10)(b)(i) that the authority will impose, repeal, or change the rate of a tax under this section;
(10)(b)(ii) the effective date of the implementation, repeal, or change of the tax; and
(10)(b)(iii) the rate of the tax.
(11) In addition to the uses permitted under Section 63H-1-502 , the authority may allocate revenue from the MIDA accommodations tax to a county in which a place of accommodation that is subject to the MIDA accommodations tax is located, if:
(11)(a) the county had a transient room tax described in Section 59-12-301 in effect at the time the authority board imposed a MIDA accommodations tax by ordinance; and
(11)(b) the revenue replaces revenue that the county received from a county transient room tax described in Section 59-12-301 for the county’s general operations and administrative expenses.