By Myrna Trauntvein
Times-News Correspondent
Juab County could raise the Transient Room Tax which would bring more money into county coffers.
Commissioners agreed to have the local tourism board review the tax as it is charged and make recommendations to the county commission.
Most of Utah's 29 counties impose both the Transient Room Tax (accommodations tax), and the TRCC (restaurant tax).
Transient room tax (TRT) can be imposed by a county, city or town on those who rent temporary lodging for stays of less than 30 consecutive days at hotels, motels, inns and trailer courts.
All 29 counties impose the Transient Room Tax, and 25 counties impose the TRCC tax; only Emery, Millard, Piute and San Juan counties have not imposed the TRCC tax.
"We are at 3 percent on the TRT," said Glenn Greenhalgh, Juab County planning director.
The TRT & TRCC are added to the state sales and use tax and the local and county option sales and use tax.
"The restaurant tax is 1 percent and it has to be authorized," said Greenhalgh. "We are at the state maximum."
The total impact on tourists varies. At a large hotel in downtown Salt Lake City, a guest will pay an 11.85 percent total tax package on a room compared to a 9 percent total tax package on a room in a rural area in Southern Utah.
The maximum rate of TRT increased to 4.25 percent on October 1, 2006. But not all counties have enacted the maximum percentage of increase.
Utah counties may impose a 4.25 percent TRT tax on the rental of rooms in hotels, motels, inns, trailer courts, campgrounds, tourist homes, and similar accommodations for stays of less than 30 consecutive days. TRT is not imposed on meeting room charges.
"The TRT and the TRCC are two separate taxes," said Greenhalgh. "Comparing them is like comparing apples to oranges."
"The tourism board is the tax advisory board," said Greenhalgh.
The county commission may want to do an overview of taxes levied in Juab County so they can determine if they are at the level they want.
The county could decide to take the TRT to a higher percentage. At the time, the levy is below what the state allows.
"The TRT can be 4.5 percent and it is at 3 percent," Jared Eldridge, county attorney, said.
Utah state sales tax is 4.70 percent.
Depending on local municipalities, the total tax rate can be as high as 7.95 percent.
Local-level tax rates may include a local option (up to 1 percent allowed by law), mass transit, rural hospital, arts and zoo, highway, county option (up to .25 percent), county option transportation, town option (generally unused at present by most townships) and resort taxes.
"The TRT tax can be massaged by each county but the TRCC," said Greenhalgh. "is set."
All total, there are 17 types of possible tax jurisdictions that may be levied in Utah.
Utah is a Streamlined Sales Tax (SST) state. Utah allows online filing and electronic payments.
Sales tax is collected on the retail sale of taxable tangible personal property and certain services, such as charges for labor to repair tangible personal property.
As a Streamlined Sales Tax state, Utah encourages out-of-state businesses without a sales tax obligation to register with the state and collect.
The Combined Sales and Use Tax Rates includes: State, Local Option, Mass Transit, Rural Hospital, Arts and Zoo, Highway, County Option, Town Option and Resort taxes.
The entire combined rate is due on all taxable transactions in that tax jurisdiction.
"We could have a 9-1-1 tax on all phones," said Pat Ingram, county clerk/auditor.
"That may be a good idea," said Rick Carlton, commissioner. "The new system at the county jail has a large phone bill."
The Other Tax Rates and Fees could include additional taxes due on certain types of transactions subject to sales and use tax and includes: Transient Room Taxes, Tourism Short term Leasing Taxes, Tourism Restaurant Tax, 9-1-1 Emergency Telephone Fee, Telecommunications Fees, and the Municipal Energy Tax.
Any applicable tax or fee for a type of transaction is due in addition to the Combined Sales and Use Tax Rate.
A restaurant is any retail establishment whose primary business is selling prepared food for immediate consumption.
"Retail establishment" means a single outlet, whether or not at a fixed location.
"Primary business" means the source of more than 50 percent of the revenues at the retail establishment.
"In addition to sales and use tax, county governments may impose a tourism tax of up to 1 percent on food and alcoholic beverages sales by restaurants," said Greenhalgh.
