Title 67, Taxes And Licenses

(a) For purposes of this section, “timely filed premarket tobacco product application” means an application pursuant to 21 U.S.C. § 387j for a vapor product containing nicotine derived from tobacco, marketed in the United States as of August 8, 2016, that was submitted to the Uni…

(a) A retailer, distributor, wholesaler, or importer who sells or offers for sale a vapor product for retail sale in this state shall not advertise or market, including paraphernalia, to an individual who is under twenty-one (21) years of age, including:(1) With names that resemb…

(a) Licenses for exercising all privileges for which license provisions are not otherwise made shall be issued on the applicant's paying to the clerk or other proper officer the specific tax laid on the license and the fees. (b) Except as otherwise specifically provided, it is la…

(a) Every person, partnership or corporation engaged in any mercantile or other business requiring a license to engage in business shall, in order to obtain such license, make application for license in writing to the county clerk, the application to be signed by each and every m…

(a) If any two (2) or more persons shall associate in any partnership or company, except incorporated companies, to engage in any mercantile or other business requiring a license, it shall be necessary, in order to obtain such license, to have the names of each and every member o…

(a) The right to sell goods or to exercise a privilege in any county for one (1) year, conferred upon the grantee of a license from the county clerk, may be used by the grantee in another county, or by a purchaser of the grantee's stock or trade of the grantee's business, or by a…

(a) It is the duty of the assessor to make a return to the county clerk of the name of each person engaged in any business liable in any way to pay a privilege tax, in each district or ward under the provisions of the law. (b) It is the duty of the county mayor and of the county …

(a) If any person presumes to sell goods or to exercise any privilege without obtaining the license prescribed, the clerk shall issue to the sheriff, or to any constable, a distress warrant commanding the sheriff or constable to levy, in case of a privilege, a tax double the high…

(a) The commissioner is authorized, and it is the commissioner's duty, to issue a distress warrant for the collection of the tax, interest and penalty due from each taxpayer who is delinquent in payment of privilege taxes, collectible by the commissioner. Distress warrants may be…

(1) As used in this part, unless the context otherwise requires:(1) “Commissioner” means the commissioner of revenue;(2) “Department” means the department of revenue;(3) “Person” includes:(A) Any private individual, corporation, partnership, firm, association, trust, estate, or o…

(a) The production by any person in connection with any business for profit, regardless of the form of such profit, of special nuclear material is declared to be a taxable privilege upon which each county and/or municipality in which the special nuclear material is produced may l…

The tax levied by this part shall be in addition to all other taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.

(a) Administration and collection of the tax shall be by the department in the same manner as other taxes are collected by the state for and on behalf of municipal and county governments. (b) The commissioner may promulgate rules and regulations necessary and reasonable for the a…

(1) The rate of the tax levied pursuant to § 67-4-1102 shall be as follows:(1) The production of special nuclear material shall be taxed in the amount of thirty cents (30¢) for every separative work unit expended within a county of this state;(2) In addition to the amount of tax …

(a) The tax imposed by this part shall be due and payable monthly on the first day of the month next succeeding the month in which the tax accrues. (b) (1) For the purpose of ascertaining the amount of tax payable, it shall be the duty of each person liable for the tax to transmi…

(a) The tax shall become delinquent on the sixteenth day of the month next succeeding the month in which the tax accrues. (b) (1) Any person liable for the tax who, before the delinquency date, fails to make any return required by this part and pay the full amount of the tax due …

(1) All revenues collected from each taxpayer under this part shall be allocated in the following manner:(1) Two percent (2%) of the tax collected from each taxpayer shall be retained by the department and credited to its current service revenue to cover the expenses of administr…

It is the duty of every constable of a district to demand to see the receipt for state and county privilege taxes of every manager of a circus, menagerie, sideshow, sleight of hand or legerdemain, or any other exhibition for profit, of persons selling patent rights, and of every …

(a) The county clerks are required to turn over to the county attorney, or, if no county attorney, then to an attorney to be selected by the county mayor or a county auditor, all privilege and license bonds due and unpaid within thirty (30) days after such bonds become due and pa…

The commissioner is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement §§ 67-2-112(b), 67-4-1703(c) and 67-5-2011. The commissioner shall make reasonable effort to provide notic…

Notwithstanding any rule or law to the contrary, no tax shall be due under § 57-5-201 for any beer or ale that has been rendered unsalable and subsequently destroyed as a result of flooding occurring between May 1, 2010, and May 8, 2010. Any tax previously paid under § 57-5-201 b…

(1) As used in this part:(1) “Adult performance business” means a business that:(A) Is an adult cabaret or other adult-oriented establishment, as defined in § 7-51-1102 or § 7-51-1401;(B) Provides live nude entertainment or live nude performances for an audience of two (2) or mor…

(1) As used in this part, unless the context otherwise requires:(1) “Consideration” means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, cr…

(a) (1) A municipality may levy, modify, or repeal a privilege tax upon the privilege of occupancy in a hotel by ordinance or resolution subject to the restrictions of this part.(2) Except as otherwise provided in subdivision (a)(3), the tax levied by a municipality upon the priv…

(a) Except as otherwise provided in subsection (b):(1) (A) The revenue received by a municipality from the tax must be designated and used for tourism promotion and tourism development, including debt service and contractual obligations incurred in furtherance of such purposes; a…

(a) (1) The tax shall be added by each operator to each invoice that the operator prepares and gives directly, or transmits, to the transient for the occupancy of the operator's hotel.(2) The tax so invoiced shall be collected from the transient by the operator and remitted to th…

(a) The tax levied shall be remitted by all operators who lease, rent or charge for rooms or spaces in hotels within the municipality, to such officer as may by the ordinance be charged with the duty of collection of that tax, the tax to be remitted to such officer not later than…

(a) (1) The authorized collector of the tax shall be responsible for the collection of such tax and shall place the proceeds of such tax in accounts for the purposes stated in this part.(2) A monthly tax return shall be filed under oath with the authorized collector by the operat…

No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part of the tax will be assumed or absorbed by the operator or that it will not be added to the rent, or that if added, any part will be refunded.

(a) Taxes collected by an operator that are not remitted to the authorized collector on or before the due dates shall be delinquent. (b) An operator shall be liable for interest on such delinquent taxes from the due date at the rate of twelve percent (12%) per annum, and in addit…

It is the duty of every operator liable for the collection of and payment to the municipality of any tax imposed by this part to keep and preserve for a period of three (3) years all records as may be necessary to determine the amount of such tax for which the operator may have b…

(a) The authorized collector, in administering and enforcing this part, has, as additional powers, those powers and duties with respect to collecting taxes as provided in this title or otherwise provided by law for the county clerks; provided, that chapter 1, part 17 of this titl…

The proceeds of the tax authorized by this part shall be allocated to and placed in the general fund or other fund of the municipality to be used for the purposes stated in § 67-4-1403.

(a) This section applies to any city, town, or county in this state, including any county having a metropolitan form of government. (b) Except as provided in subsection (f), as a preliminary step toward pursuing any remedy available to a city, town, or county by law to collect an…

(1) Notwithstanding § 67-4-1414 or another law to the contrary:(1) Except as provided in subdivision (2), on or after July 1, 2025, tax levied upon the privilege of occupancy of a short-term rental unit secured through a short-term rental unit marketplace, pursuant to any private…

(a) (1) A privilege tax upon the privilege of occupancy in a hotel in effect, or any authorization to levy such privilege tax granted, under a private act, resolution of a county, ordinance of a city, or this part as it existed before July 1, 2021, remains in full force and effec…

(a) Notwithstanding another law to the contrary, in a county with a metropolitan government that has imposed a privilege tax upon the privilege of occupancy in a hotel of each transient, such metropolitan government may, upon approval by ordinance of the metropolitan council, imp…

(1) As used in this part:(1) “Consideration” means the consideration charged, whether or not received, for the occupancy in a short-term rental unit valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property, and s…

(a) A short-term rental unit marketplace shall register with the department for the collection and remittance of all the following taxes with respect to the consideration charged for the occupancy of a short-term rental unit:(1) The privilege tax imposed pursuant to title 7, chap…

(1) For purposes of this part:(1) A short-term rental unit marketplace shall, with respect to each short-term rental unit transaction facilitated by the short-term rental unit marketplace, collect and remit the taxes set out in § 67-4-1502(a), even if the transaction is occasiona…

A short-term rental unit marketplace shall not advertise or state in any manner, whether directly or indirectly, that any tax set out in § 67-4-1502(a)(1)-(4), in whole or in part, will be assumed or absorbed by the short-term rental unit provider, not be added to the occupancy, …

A short-term rental unit marketplace that collects the taxes set out in § 67-4-1502(a) is subject to the administration and enforcement provisions in chapter 6, parts 4 and 5 of this title.

The department shall distribute the taxes collected pursuant to this part on a monthly basis to the applicable local governing body in which the short-term rental unit was located and for which the tax was collected. The department may deduct an administration fee of seventy-five…

The department may promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, not inconsistent with this chapter, other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the co…

This part is not applicable when, upon January 1, 2021, a local governing body is a party to a valid contract that includes terms related to the collection and remittance of the taxes set out in § 67-4-1502(a), with a short-term rental unit marketplace. This section applies only …

Annually, on a date determined by the department and on a form created and provided by the department, every local government that imposes a tax set out in § 67-4-1502(a)(1)-(4) shall certify and report to the department the tax rate imposed by the local government. In the event …