(1) As used in this section: (a) "Accommodations and services" means an accommodation or service described in Subsection 59-12-103(1)(i). (b) "Accommodations tax" means a tax imposed as provided in this section. (2) By resolution, the fairpark district board may impose an accommodations tax on a provider for amounts paid or charged for accommodations and services, if the place of accommodation is located within the district sales tax area. (3) The maximum rate of an 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 accommodations tax from customers, if the provider includes the amount as a separate billing line item. (5) If the fairpark district imposes an accommodations tax, a public entity other than the fairpark district, may not impose, on the amounts paid or charged for accommodations and services within the district sales tax area, any other tax described in: (a) Title 59, Chapter 12, Sales and Use Tax Act; or (b) Title 59, Chapter 28, State Transient Room Tax Act. (6) Except as provided in Subsection (8) or (9), an accommodations tax shall be administered, collected, and enforced in accordance with: (a) the same procedures used to administer, collect, and enforce the tax under: (i) Title 59, Chapter 12, Part 1, Tax Collection; or (ii) Title 59, Chapter 12, Part 2, Local Sales and Use Tax Act; and (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) (a) An accommodations tax is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) and (4) through (6). (b) The exemptions described in Sections 59-12-104, 59-12-104.1, and 59-12-104.6 do not apply to an accommodations tax. (9) The State Tax Commission shall: (a) except as provided in Subsection (9)(b), distribute the revenue collected from an accommodations tax to the fairpark district; and (b) retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from an accommodations tax. (10) (a) If the fairpark district imposes, repeals, or changes the rate of an accommodations tax, the implementation, repeal, or change takes effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the State Tax Commission receives the notice described in Subsection (10)(b) from the fairpark district. (b) The notice required in Subsection (10)(a)(ii) shall state: (i) that the fairpark district will impose, repeal, or change the rate of an accommodations tax; (ii) the effective date of the implementation, repeal, or change of the accommodations tax; and (iii) the rate of the accommodations tax. (11) In addition to the uses permitted under Section 11-70-207, the fairpark district may allocate revenue from an accommodations tax to a county in which a place of accommodation that is subject to the accommodations tax is located, if: (a) the county had a transient room tax described in Section 59-12-301 in effect at the time the fairpark district board imposed an accommodations tax; and (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.
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