AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 4902
TITLE: Transient room quarterly tax returns
DATES: 1980-
ARRANGEMENT: Chronological, thereunder numerical by internal control number.

DESCRIPTION: These are quarterly returns of sales tax collected for rooms, hotels, motels and other short-stay accommodations. UCA 59-12-301(1)(1990), states that any county legislative body can impose a transient tax, however, this tax cannot exceed 3% of total rent. UCA 59-12-301(2)(1990), gives that same legislative body the right to "increase or decrease" this tax as necessary. The amount collected shall be reported to the Tax Commission, by the counties, as provided is UCA 59-12-207(1990). These returns contain correspondence, adjustment forms, payments, rates and other related items. Returns list county or city, owner, address, tax rate, social security number, tax period and amount of tax due.

This paper record series is being filmed in random order as part of record series 17051, Business tax microfilm.

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 06/1991

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years and then destroy.

APPRAISAL

Legal

This disposition is based on UCA 76-8-1101(2)(1990), which sets "the statute of limitations for prosecution for a violation of this section" as six years from the date the tax should have been remitted.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403(1)_(2008)

---