96 South Main Street, PO Box 77, Nephi, Utah 84648 - Voice: 435 623-0525 - FAX: 435 623-4735
On our front page this week
March 22, 2023
By Myrna Trauntvein
Mona City Council members adopted an ordinance so the city could collect Transient Room Tax.
“It will not affect us so much right now,” said Randy Christensen, mayor. “But in the future, it will be good to have.”
He said that, although the city currently has very few to none of the types of businesses that charge room tax, it would be good to have in place when that type of growth takes place.
Shay Morrison, Six County Community Advisor, recommended that the city adopt the tax as allowed by law.
Though he was not present at council meeting, Morrison had prepared the ordinance that could either be adopted, modified or rejected by vote of the council.
“A public hearing was held at our last meeting,” said Christensen.
Transient room tax (TRT) can be imposed by a county, city or town to rent temporary lodging for stays of less than 30 consecutive days at: hotels, motels, inns, trailer courts, campgrounds, tourist homes and similar accommodations.
“TRT is charged in addition to sales and other applicable taxes,” said Christensen.
Utah counties may impose a 4.25 percent TRT tax.
However, it doesn’t apply to charges for: exercise facilities, dry cleaning services, safety deposit box rentals, telephone charges, vending machines sales, video/movie charges, rooms not used for lodging (meeting and convention rooms, etc.).
TRT is reported and paid using Taxpayer Access Point (TAP), Transient Room Tax Return.
Utah State and Utah local government entities must pay transient room taxes at the time of purchase and request a refund from the Utah State Tax Commission.
State and local government entities of other states are not exempt from Utah sales or transient room taxes.
Counties or municipalities may adopt this tax to support tourism, recreation, cultural, convention or airport facilities within their jurisdiction. It is assessed in addition to sales and use taxes on rentals of lodging accommodations that are less than 30 consecutive days.
Rentals exempt from sales and use taxes are also exempt from this tax.
TJ Pace, council member, made the motion to adopt the ordinance and authorize the mayor to sign it. Ron Warren, council member, made the second and by roll call vote, all voted in favor.