Resort communities tax definition

Resort communities tax means a sales and use tax imposed under Section 59-12-401.
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Resort communities tax means a sales and use tax imposed under Section 1029 59-12-401. 1030 [(24)] (25) "Taxable value" means the value of property as shown on the last equalized 1031 assessment roll as certified by the county assessor. 1032 [(25)] (26) "Taxing entity" means a public entity that levies a tax on property within a 1033 project area. 1034 [(26)] (27) "Telecommunications tax" means a telecommunications license tax under 1035 Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act. 1036 [(27)] (28) "Transient room tax" means a tax under Section 59-12-352. 1037 Section 5. Section 63H-1-205 is enacted to read: 1038 63H-1-205. MIDA accommodations tax. 1039 (1) As used in this section: 1040 (a) "Accommodations and services" means an accommodation or service described in 1041 Subsection 59-12-103(1)(i). 1042 (b) "Accommodations and services" does not include amounts paid or charged that are 1043 not part of a rental room rate. 1044 (2) By ordinance, the authority board may impose a MIDA accommodations tax on a 1045 provider for amounts paid or charged for accommodations and services, if the place of 1046 accommodation is located on authority-owned or other government-owned property within the 1047 project area. 1048 (3) The maximum rate of the MIDA accommodations tax is 15% of the amounts paid 1049 to or charged by the provider for accommodations and services. 1050 (4) A provider may recover an amount equal to the MIDA accommodations tax from 1051 customers, if the provider includes the amount as a separate billing line item. 1052 (5) If the authority imposes the tax described in this section, neither the authority nor a 1053 public entity may impose, on the amounts paid or charged for accommodations and services, 1054 any other tax described in:
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Examples of Resort communities tax in a sentence

  • This part is known as the "Impacted Communities Taxes Act." Enacted by Chapter 182, 2015 General Session59-12-401 Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.

Related to Resort communities tax

  • traditional communities means communities recognised in terms of section 3 of the Eastern Cape Traditional Leadership and Governance Act, 2005 (Act No. 4 of 2005).

  • Urban Coordinating Council Empowerment Neighborhood means a neighborhood given priority access to State resources through the New Jersey Redevelopment Authority.

  • Rural community ’ means any city having a population of fewer than 50,000 or except as otherwise provided, any unincorporated area. Unincorporated areas within any county having a population of more than 100,000 are not eligible; and

  • local community means any community of people living or having rights or interests in a distinct geographical area;

  • College community means trustees, students, staff, faculty, and visitors on college-owned or controlled facilities.

  • Conservation Plan means a document that outlines how a project site will be managed using best management practices to avoid potential negative environmental impacts.

  • European Communities means the European Economic Community, the European Coal and Steel Community and the European Atomic Energy Community.

  • the Community means both:

  • Planned community means a common interest community that is not a condominium or a cooperative. A condominium or cooperative may be part of a planned community.

  • fall protection plan means a documented plan, which includes and provides for -

  • Home Health Care means the continual care and treatment of an individual if:

  • Health and Human Services Commission or “HHSC” means the administrative agency established under Chapter 531, Texas Government Code, or its designee.

  • Compact commissioner means: the voting representative of each compacting state appointed pursuant to Article VIII of this compact.

  • Trade association means an entity recognized by the State in which the entity is doing business as a trade association and shall not include an organization that is formed for the purposes of providing insurance. “Transaction cutoff date” for weekly data reporting is 8 p.m. Central time on Friday of each week and for monthly data reporting is 8 p.m. Central time on Friday after the first Sunday of the month.

  • Health care means any of the following intended for use in the diagnosis, treatment, mitigation, or prevention of a human ailment or impairment:

  • Paycheck Protection Program means loan program created by Section 1102 of the CARES Act.

  • Union harmonisation legislation means any Union legislation harmonising the conditions for the marketing of products;

  • Fire Protection means all aspects of fire safety including but not limited to fire prevention, firefighting or Fire Suppression, pre-fire planning, fire investigation, public education and information, training or other staff development;