6-4-101. DEFINITIONS.
For the purposes of this Chapter:
(1) "Additional Tax Ending Date" means the sooner of:
a. The day on which the following have been paid in full:
i. The debt service on the Municipal Building Authority of West Valley City, Utah, Taxable Lease Revenue Bonds (West Valley Event Center Project Series 1996A), including lease payments by the City to the Building Authority; and
ii. Refunding obligations that the City incurred as a result of the debt service described in Subsection 6-4-101(1)(a)(i); or
b. January 1, 2023.
(2) "Public Accommodation" means any place providing temporary sleeping accommodations to the public, including motels, hotels, motor courts, inns, bed and breakfast establishments, condominiums, and resort homes.
(3) "Rent" means the charge for the use or occupancy of the public accommodation, including timeshare fees or dues. "Rent" does not include the following charges:
a. The amount of any sales or use tax imposed by the State of Utah or by any other governmental agency upon the public accommodation.
b. The amount of any transient room tax levied under authority of Title 17, Chapter 31, Utah Code Annotated 1953, as amended, or its successor;
c. Receipts from the sale of, or service charge for, any food, beverage, or room service charges in conjunction with the use or occupancy of the public accommodation that is not included in the rent charged; and
d. Charges for supplying telephone service, gas, or electrical energy service not included in the rent charged.
(4) "Transient" means a person who occupies a public accommodation for 30 consecutive days or less.