Sales tax increase, explained
Ryan Summerlin March 29, 2013
City Hall has published an explanation of the upcoming sales tax increase. It follows:
Notice to Park City Businesses regarding .5% Additional Resort Communities Sales and Use Tax Effective April 1, 2013
As part of the November 2012 General Election, Park City voters approved a half percent (.5%) Additional Resort Communities Sales and Use Tax. The tax increase was approved by the Park City Council to be effective April 1, 2013. The Additional Resort Communities Tax should be applied to all transactions to which the current 1.1% Resort Communities Sales Tax is applied. On April 1st, the new total combined tax rate for general purchases in Park City (Summit County) will be 7.95%. The new total combined tax rate for general purchases in Park City East (Wasatch County) will be 7.85%. The Park City sales tax rate applies only to businesses located within Park City corporate limits.
The new tax rate should be applied on purchases at the time of the actual physical sale transaction. For example, in the case of advanced room bookings, if a room is booked and paid for 6 months in advance (before the new tax rate) the old rate would apply and would be reported to the tax commission. If a room is booked 6 months in advanced but paid for after April 1st the new rates would apply. The same is true for online or advanced sales, if a product or service is paid for before April 1st, the old rate would apply even if the product or service is picked up or preformed after April 1st. If the product or service is ordered or reserved before April 1st but paid for after April 1st, the new rate would apply to the transaction.
The following publication and notice have been made available by the Utah State Tax Commission regarding sales and use tax and the change to Park City’s tax rate on April 1, 2013. For additional information or questions regarding the Park City sales tax rate change, please refer to the Utah State Tax Commission website tax.utah.gov or contact the Tax Commission directly at:
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
Phone: 801-297-2200 or
Toll Free: 800-662-4335
Hours: Monday-Friday 8:00 am – 5:00 pm
Park City Budget Office