7-6-1503. Limit on resort tax rate -- goods and services subject to tax.
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7-6-1503 . Limit on resort tax rate -- goods and services subject to tax.
(a)Except as provided in subsection (1)(b), the rate of the resort tax must be established by the election petition or resolution provided for in 7-6-1504 , but the rate may not exceed 3%.
(i)Subject to subsection (1)(b)(ii), an election petition or resolution provided for in 7-6-1504 may provide for an additional resort tax levy at the rate of up to 1%. The revenue from the additional tax must be used to provide funding for infrastructure.
(ii)A resort community with a population that exceeds the population limit for a resort community in 7-6-1501 may not levy the additional resort tax provided for in subsection (1)(b)(i) unless the resort community was established before January 1, 2025.
(a)The resort tax is a tax on the retail value of all goods and services sold, except for goods and services sold for resale, within the resort community or area by the following establishments:
(i)hotels, motels, and other lodging or camping facilities;
(ii)restaurants, fast food stores, and other food service establishments;
(iii)taverns, bars, night clubs, lounges, and other public establishments that serve beer, wine, liquor, or other alcoholic beverages by the drink; and
(iv)destination ski resorts and other destination recreational facilities.
(b)Establishments that sell luxuries shall collect a tax on such luxuries.