AGENCY: Utah State Tax Commission. Division of Operations

SERIES: 4867
TITLE: Resort community sales tax returns
DATES: 1988-1995.
ARRANGEMENT: Chronological, thereunder numerical by account number

DESCRIPTION: These are quarterly returns of sales tax collected from time share resorts and other private recreational facilities. These returns record total quarterly income and percentage rate of resort tax imposed. UCA_59-12-401(1)_(1990), states that a city or town may impose an additional sales tax of up to 1% on transient room rentals, subject to exemptions provided for in UCA_59-12-104. They contain returns, adjustment forms, payments and correspondence. Also includes names and locations of resorts, tax rates, counties or municipalities, amount of tax due, sequence, addresses, signatures and types of businesses.

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

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1991

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Fiscal

This disposition is based on the administrative and financial needs expressed by the Tax Commission to retain these reports for two audit periods, which is 6 years. This is the same retention as other sales and business tax returns.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403(1)_(2008)

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