AGENCY: Utah State Tax Commission. Processing Division

SERIES: 9768
TITLE: Tourism and convention facilities tax returns
DATES: 1989-2019.
ARRANGEMENT: Chronological, thereunder numerical by account number

DESCRIPTION: These returns are filed by restaurants, fast food establishments and car rental agencies to document the percentage of tax collected. Each county may impose up to 1% tax on prepared food and beverage sales, up to 3% tax on car rentals, and not to exceed 1/2% tax on room rental, as regulated by UCA_59-12-603_(1991). This tax is used to construct or upgrade convention and tourist facilities. These returns contain name, address and business account number; prepared food sales total amount; tax amount; remittance, and the tax period that the return was filed.

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

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 03/1992

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative

This disposition is based on UCA_76-8-1101(2)_(1990), which sets the statute of limitations for prosecution at "six years from the date the tax should have been remitted."

PRIMARY DESIGNATION

Exempt. UCA_59-1-403(1)_(1991)