4.15.010 Sales tax collection by applicant or vendors.
Unless exempted by Utah law, an applicant for a special event that includes vendor sales or concessions shall either:
A. Provide proof that all vendors have a Utah State sales tax identification number and agree to be responsible for direct remittance of all sales tax proceeds from the event to the State; or
B. Provide proof that the applicant has a valid Utah State sales tax identification number and that it will require all vendors to execute a sales tax remittance agreement whereby the vendor delivers sales tax proceeds to the applicant for remittance to the State under the applicant’s sales tax identification number.
The City shall be authorized to audit the applicant or otherwise verify that all sales tax remittances are paid. (Ord. 18-15 § 3, 2018)