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3.19.060. Gross receipts

            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:

            (1)        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;

            (2)        The amount of any transient room tax levied under authority of Chapter 31 of Title 17, Utah Code (as amended), or its successor;

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

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

Ord. No.97-35, Recodified, 6/19/1997
Ord. No. 03-38, Enacted, 9/18/2003

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