Tax Commission, Auditing

Section 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 59-12-301 and 59-12-355

Notice of Proposed Rule

(Amendment)

DAR File No.: 35145
Filed: 08/11/2011 02:15:58 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The removal of this section is required to implement H.B. 82 (2011 General Session).

Summary of the rule or change:

The section is removed since 2011 legislation repeals the ability of a county or municipality to elect to collect transient room taxes.

State statutory or constitutional authorization for this rule:

• Section 59-12-355
• Section 59-12-301

Anticipated cost or savings to:

the state budget:

None--Any impact would have been considered in H.B. 82 (2011 General Session).

local governments:

None--Any impact would have been considered in H.B. 82 (2011 General Session).

small businesses:

None--Any impact would have been considered in H.B. 82 (2011 General Session).

persons other than small businesses, businesses, or local governmental entities:

None--Any impact would have been considered in H.B. 82 (2011 General Session).

Compliance costs for affected persons:

None--All providers of accommodations will now be required to remit transient room taxes to the Tax Commission.

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

Any fiscal impact was addressed in the passage of H.B. 82 (2011 General Session).

Michael Cragun, Commissioner

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:

• Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.gov

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:

10/03/2011

This rule may become effective on:

10/10/2011

Authorized by:

Michael Cragun, Tax Commissioner

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 59-12-301 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 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

Date of Enactment or Last Substantive Amendment: [April 8, 2010]2011

Notice of Continuation: March 16, 2007

Authorizing, and Implemented or Interpreted Law: 59-12-118; 59-12-205; 59-12-207; 59-12-210; 59-12-210.1; 59-12-301; 59-12-355; 59-12-501; 59-12-502; 59-12-602; 59-12-603; 59-12-703; 59-12-802; 59-12-804