No. 27061 (Amendment): R865-12L-16. Notification to Tax Commission Upon Change in the Election to Collect County or Municipality Imposed Transient Room Taxes Pursuant to Utah Code Ann. Sections 59-12-302 and 59-12-354

DAR File No.: 27061
Filed: 04/07/2004, 03:09
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

Sections 59-12-301 and 59-12-355 require a 90-day notice for the enactment, repeal, or change in the locally imposed transient room tax.

 

Summary of the rule or change:

The proposed amendment increases the notice period a county or municipality must provide to the Tax Commission when electing to change the responsibility for collecting its transient room tax from 75 days to 90 days.

 

State statutory or constitutional authorization for this rule:

Sections 59-12-301 and 59-12-355

 

Anticipated cost or savings to:

the state budget:

None--Any fiscal impacts were taken into account in S.B. 147 (2003). (DAR NOTE: S.B. 147 is found at UT L 2003 Ch 312, and will be effective July 1, 2004.)

 

local governments:

None--Any fiscal impacts were taken into account in S.B. 147 (2003).

 

other persons:

None--Any fiscal impacts were taken into account in S.B. 147 (2003).

 

Compliance costs for affected persons:

None--A county or municipality that chooses to change the responsibility for collecting the locally imposed transient room tax must provide 15 days additional notice to the Tax Commission before the change may be effected.

 

Comments by the department head on the fiscal impact the rule may have on businesses:

None--The 90-day notice period change follows the notice time frame for all tax impositions, repeals, and rate changes.

 

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Tax Commission
Auditing
210 N 1950 W
SALT LAKE CITY UT 84134

 

Direct questions regarding this rule to:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at [e-mail]

 

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

06/01/2004

 

This rule may become effective on:

06/02/2004

 

Authorized by:

Pam Hendrickson, Commissioner

 

 

RULE TEXT

R865. Tax Commission, Auditing.

R865-12L. Local Sales and Use Tax.

R865-12L-16. Notification to Tax Commission Upon Change in the Election to Collect County or Municipality Imposed Transient Room Taxes Pursuant to Utah Code Ann. Sections [59-12-302 and 59-12-354]59-12-301 and 59-12-355.

A. If a county or municipality that has imposed a transient room tax elects to change the responsibility for collecting the transient room tax from the local government entity to the Tax Commission, or from the Tax Commission to the local government entity, the change in the collection shall take place:

1. on the first day of a calendar quarter; and

2. after a [75-day]90-day period beginning on the date the Tax Commission receives notice from the local government entity.

B. Notices required under A. should be directed to the Revenue and Distribution Director, Administration Division, Utah State Tax Commission, 210 North 1950 West, Salt Lake City, Utah 84134.

 

KEY: taxation, sales tax, restaurants, collections[*]

[June 21, 2000]2004

Notice of Continuation April 16, 2002

[59-12-302]59-12-301

[59-12-354]59-12-355