2-2-2. Purpose.
The Board of Commissioners hereby declares that this chapter is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish these purposes:

(1) to adopt a transient room tax ordinance which complies with the requirements and limitations contained in Title 17, Chapter 31 and Title 59, Chapter 12, Part 3, Utah Code Annotated 1953, as amended;

(2) to adopt a transient room tax ordinance which incorporates provisions identical to those of Title 17, Chapter 31 and Title 59, Chapter 12, Part 3, Utah Code Annotated 1953, as amended;

(3) to adopt a transient room tax ordinance that imposes a tax not to exceed three and one-half percent (3.5%), and provide a measure therefore that can be administered and collected in a manner that adapts itself as fully as practical to the existing statutory and administrative procedures followed by the State Tax Commission in administering and collecting the sales and use taxes of the state; and

(4) to adopt a transient room tax ordinance which can be administered in a manner that will provide funds for the purposes of establishing, financing, and promoting tourism, recreation and convention bureaus, and such other purposes as have been authorized by law for the expenditure of transient room taxes and for that purpose create, at the discretion of the Board of County Commissioners, a reserve fund comprised of any funds collected but not expended during any fiscal year. (Ord. 2006-27, 9/26/06)