AGENCY: Utah State Tax Commission. Economic & Statistical Unit

SERIES: 84314
TITLE: Hotel sales, room rents, transient taxes and tourism taxes reports
DATES: 1978-
ARRANGEMENT: Chronological

DESCRIPTION: This report is an annual summary review of hotel sales and room rents. UCA 59-1-210 (24), 1990, requires the Tax Commission to compile and publish statistics relating to taxation in the state of Utah. It includes three sections: hotel sales, room rents, and transient room taxes; resort communities sales tax and tourism, recreational, cultural and convention facilities tax; and historic transient room tax and tourism tax information. Each section outlines comparative trends and changes in various aspects of the industries, thereby reflecting a need for possible tax policy changes. The appendix also furnishes exact remittances by county.

The summary is added quarterly as part of a computer spread sheet program; at the end of the fourth quarter this report becomes the annual summary.

RETENTION

Permanent. Retain for 5 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 03/1991

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then transfer to State Archives with authority to weed.

Computer data files: For records beginning in 1986 and continuing to the present. Retain in Office until administrative need ends and then delete.

APPRAISAL

Administrative Historical

The agency has indicated an administrative need for these publications. These reports are also of historical value. They document government policy and would assist researchers in understanding economic influences on tax collections. These are the statistical summaries used to create other studies.

PRIMARY DESIGNATION

Public

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