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In addition to all other sales taxes, there is levied against the purchaser a resort communities sales tax at the rate of one and one-half percent of the gross sales price upon the following types of transactions within the Moab city limits:

A. Retail sales of tangible personal property;

B. Sums paid to common carriers or telecommunications providers for transportation services and intrastate telecommunications, respectively;

C. Meals sold;

D. Admissions fees for movies, theatrical productions, museums, exhibitions, concerts, shows of any type, rodeos, sporting events, amusement events, river runs, jeep tours, boat rides, swimming pools, horseback rides, golf courses, or any similar recreational, cultural, or entertainment oriented activity, however denominated;

E. Laundry and dry cleaning services;

F. Services for the repair, maintenance, or installation of tangible personal property;

G. Leases and rentals of tangible personal property, provided the property is maintained, stored, or used within the City limits;

H. Transient public accommodations; and

I. All other transactions subject to taxation pursuant to U.C.A. Section 59-12-103(1), as amended. (Ord. 97-21 (part), 1997)