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(1) There is hereby levied upon the business of every person, company, corporation, or other like and similar persons, groups or organizations, doing business in the City as motor courts, motels, hotels, inns or the like, and similar public accommodations, an annual license tax equal to one and a half per cent (1.5%) of the gross revenue derived from the rent for each and every occupancy of a suite, room or rooms, for a period of less than thirty (30) days.

(2) For purposes of this Section, gross receipts shall be computed upon the base room rental rate. There shall be excluded from the gross revenue, by which this tax is measured:

(a) The amount of any sales or use tax imposed by the State of Utah or by any other governmental agency upon a retailer or consumer;

(b) The amount of any transient room tax or resort communities tax levied under authority of Chapter 12 of Title 59, Utah Code Annotated, 1953, as amended, or its successor;

(c) Receipts from the sale or service charge for any food, beverage or room-service charges in connection with the occupancy of the suite, room or rooms, not included in the base room rate; and

(d) Charges made for supplying telephone service, gas or electrical energy service, not included in the base room rate.

(3) Any person or business entity subject to the payment of taxes provided under Subsection (1) of this Section shall be entitled to credit against the amount of license taxes due the City under Title 6 of this Code, or its successor.

(4) The City may collect on the same basis and schedule as established for the transient room tax being collected by the Utah State Tax Commission. Every person or business taxed hereunder shall report and remit to that person or entity designated by the City Administration as responsible for collection of the amount of tax due for the period covered by the report.

(5) The City may contract with the Utah State Tax Commission or other agencies to perform all functions incident to the administration and operation of this Chapter and is further authorized to participate in such enforcement measures, including but not limited to levies and other penalties, as may be established by the Utah State Tax Commission.

(6) The innkeeper tax levied by this Section shall take effect upon enactment hereafter of a resolution of the Provo City Municipal Council, setting a date for its imposition.

(Am 1990-66, Am 1993-60, Am 1993-77, Am 1994-20)