2030 Plan Revenue Review

Transcription

1 2030 Plan Revenue Review

2 Date: May 9, 2018 To: From: Riverdale City Council Rodger Worthen, City Administrator SUBJ: Recommendation to adopt excise/franchise tax It s Better to Diversify The crisis imposed by the state upon Cities for sharing of local options sales tax revenue has been a great impact on Riverdale; with small resident population and large retail sectors that demand high level service delivery. Toss in the Great Recession and we have placed tremendous fiscal pressure on the revenues of the City and its sustainability. State legislative mandated fiscal impacts are also demanding more of local governments, making it difficult to maintain current levels of public services with rising expenditures related to inflation, new regulations, and personnel costs. With all of these impacts upon sustainability combined with the 2030 reduction of.02 town option tax that we currently enjoy the City must evaluate our sources of City revenue for continuity of service levels. Furthermore, economic recession or stagnation strongly suggests that reliance on a more diversified local tax base other than sales tax would benefit service delivery level and sustainment of Riverdale City resiliency. The question of diversifying takes on heightened importance in the context of the fiscal pressure cities are facing in recovery from the Great Recession. As we all know, economic conditions have profound effects on City revenues Riverdale is no different. Most of our revenue is in one-basket sales tax revenue. As such, we live and die with this elastic revenue source. More importantly with perpetual rising of expenses and inflation the City budget is becoming less able to sustain demands of current service level needs. Each recent budget year successfully adopted has been a challenge to meet current levels of service with less economic head-room available. The ability of Riverdale to provide adequate services ultimately depends on revenue availability and sustainability. Like all local governments, city revenue comes from taxes, from other locally raised sources, fines and fees, and miscellaneous sources. Almost 70% of City general fund revenue is from sales tax. The question for Riverdale is if these various revenue sources are balanced and stable or is one revenue source more dominant than others? If one is more dominate than others and elastic in nature the City lacks diversity and is more vulnerable in our operating budget to the ups and downs of the economy and is a budgetary weakness. To address the issue of sustainability and impacts of elastic revenue in our current budget policy I am recommending consideration of a franchise tax implementation. In essence, a stable revenue source

3 that will dilute the dependency of Riverdale upon the elastic sales tax domination under which we currently operate. This recommendation for a franchise tax is based on the following: - Preparing for the elimination of the.02 city/town option sales tax in Decreasing property tax rate and one of the lowest rates in the county indirectly related to the commercial subsidy of sales tax which is dangerous for sustainability of service levels. - Currently almost 70% of budget revenue (could be) impacted by economic trends- sales tax. - Opportunity for expansion (available land) of new retail opportunities in Riverdale is limited. - City staff has investigated and analyzed the use of a franchise tax and the benefits and fairness of the tax is a relative tax burden to the users of the privilege. Franchise tax offers another alternative to reducing dependence on sales tax. - A franchise tax is also a use tax and captures lost revenue from utilities and businesses that support the immense growth of online retail sales. In making an online purchase the end user utilizes all of the components in the City s right of way.including transit, roads, power, telecommunications, public safety, even having snow plowed from the streets etc. - Telecommunication service demand is indispensable in our society. As result of this demand local government(s) now see remote small cell communication towers being utilized and implemented in City Rights of Way. Eventually, Riverdale will see similar requests for use. - Riverdale has built a wonderful community via commercial retail land use; we operate on what we have built, however, reliance solely on this aspect is dangerous as was the case in when the State Legislature shared 50% of the local option sales tax with the have-nots. Today we remain in response to that change. Implementation of a franchise tax will help us continue the intent back in by easing into into a long-term remedy to that budgetary impact. I welcome a discussion of this idea. I truly believe the adoption of this tax would provide sustainability to service levels we currently deliver and expected by our residents. In our analysis of residential users in similar communities we estimate annual revenue of approximately $480,000 from a franchise tax. This is a conservative number, but clearly, these funds would be very helpful to cover the loss of the two tenths option sales tax and inflationary effects we will need to address before 2030.

4 FY2017 AUDITED GENERAL FUND REVENUES 0.6% 4.1% 5.8% 0.7% Sales Tax Property Tax (includes redemptions) Vehicle Fee-In-Lieu 4.7% Transient Room Tax 0.2% 0.5% 4.0% 3.7% Licenses & Permits Class "C" Road Funds (includes interest) 6.9% Local Option Sales Tax - Roads (includes interest) 68.9% Other Intergovernmental Revenues Charges for Services Fines and Forfeitures Miscellaneous Revenues

5 7,000,000 6,000,000 5,000,000 4,000,000 3,000, ,000,000 1,000,000 0 Riverdale City Sales Tax FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 Sales Tax SB35 Subsidy 0.20%

6 A FRAMEWORK FOR IMPROVED STATE AND LOCAL GOVERNMENT BUDGETING Develop Policy on Revenue Diversification Principle: Element: Practice: Rationale: Outputs: Notes: Develop Approaches to Achieve Goals Adopt Financial Policies A government should adopt a policy that encourages a diversity of revenue sources. All revenue sources have particular characteristics in terms of stability, growth, sensitivity to inflation or business cycle effects, and impact on tax and rate payers. A diversity of revenue sources can improve a government s ability to handle fluctuations in revenues and potentially help to better distribute the cost of providing services. The policy should identify approaches that will be used to improve revenue diversification. An analysis of particular revenue sources is often undertaken in implementing the policy. This analysis should address the sensitivity of revenues to changes in rates, the fairness of the tax or fee, administrative aspects of the revenue source, and other relevant issues. The policy and the approach to implementation should be periodically reviewed. Over time a government should strive to improve its revenue diversity to the extent feasible. When a government is statutorily or otherwise limited as to the types of revenues it may raise, it should consider options to enhance flexibility within the constraints of available revenue sources. For example, governments that must rely heavily on property taxes may seek to diversify the tax base on which the property tax is levied. A government should recognize that changes in the diversity of revenue sources can affect the relative tax burden on different stakeholders.

7 Prior Property Tax Rates City Property Year Tax Rate Value Tax 12/31/ $ 100,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ ,000 $ /31/ $ 100,000 $ RIVERDALE CITY PROPERTY TAX ANALYSIS 2017 Municipal Property Tax Rates Municipality City Property Tax Rate Value Tax Police Provider Fire Provider Fire Provider Tax Rate Combined Tax Rates Rank West Haven $ 100,000 $ - Weber County Weber Fire District Marriott-Slaterville ,000 $ - Weber County Weber Fire District Plain City ,000 $ Weber County Volunteer Farr West ,000 $ Weber County Weber Fire District Uintah City ,000 $ Weber County Volunteer Harrisville ,000 $ Harrisville Northview Fire District Riverdale ,000 $ Riverdale Riverdale Pleasant View ,000 $ Pleasant View Northview Fire District North Ogden ,000 $ North Ogden Northview Fire District Huntsville Town ,000 $ Weber County Volunteer Roy ,000 $ Roy Roy Washington Terrace ,000 $ Weber County Volunteer/Ogden South Ogden ,000 $ South Ogden South Ogden Ogden $ 100,000 $ Ogden Ogden

8 FRANCHISE TAX DEFINITIONS Municipal Telecommunication License Tax (TL) Municipalities may adopt this tax on a telecommunication provider s gross receipts from certain telecommunication services. Telecommunication providers may either pay the tax themselves or collect the tax from their customers. They may impose this tax with a rate up to 3.5 percent on the value of telecom service provided within their boundaries. Sales and use tax exemptions do not apply to these fees. Municipal Energy Sales and Use Tax (ET) A municipality may levy municipal energy sales and use tax of up to 6 percent of the delivered value of taxable energy (gas and electricity) sold or used within its borders. This is in addition to any local-option sales and use taxes the municipality imposes. Sales and use tax exemptions do not apply to this tax.

9 Municipal Telecommunication License Tax Municipal Energy Tax FY2015 FY2016 FY2017 Population Location Weber County 0.0% 0.0% ,560 Farr West 0.0% 0.0% ,755 Harrisville 3.5% 6.0% 291, , ,557 6,376 Hooper 3.5% 0.0% 108, , ,375 8,466 Huntsville 2.0% 0.0% * * * 632 Marriott-Slaterville 3.5% 0.0% 6,924 35,423 32,133 1,751 North Ogden 3.5% 6.0% 1,048,424 1,086,148 1,080,961 18,791 Ogden 3.5% 6.0% 6,916,255 8,677,461 8,555,040 86,701 Plain City 3.5% 6.0% 350, , ,405 6,493 Pleasant View 3.5% 6.0% 657, , ,342 9,716 Riverdale 0.0% 0.0% ,710 Roy 3.5% 6.0% 2,201,037 2,325,290 2,365,166 38,201 South Ogden 3.5% 6.0% 1,270,441 1,298,872 1,234,050 17,094 Uintah 3.5% 5.0% 72,186 60,977 61,743 1,333 Washington Terrace 3.5% 6.0% 677, , ,615 9,198 West Haven 3.5% 0.0% 163, , ,177 12,329 * Huntsville only reports total taxes, does not separate tax types RIVERDALE CITY TELECOMMUNICATION AND ENERGY TAX ANALYSIS BUDGET YEAR 2019 Tax Rate Percentages TAX RATES AND REVENUES SUMMARY Franchise Tax Revenues Per Financial Statements SIMPLE RESIDENTIAL REVENUE PROJECTION Per Housing Unit Assumptions: Monthly Revenue Annual Revenue Per Month Number of housing units in Riverdale Average monthly cell phone bill per line 3,262 $40 $9,134 $109,603 $2.80 Estimated Cell phones per household Average monthly land line phone bill 2 $40 $4,567 $54,802 $1.40 Average monthly gas bill $60 $11,743 $140,918 $3.60 Average monthly electric bill $75 $14,679 $176,148 $4.50 Energy franchise tax rate used Telecom franchise tax rate used Tax Commission Administrative Fee 6.0% 3.5% 0.65% Subtotal $40,123 $481,471 $12.30 Less - possible admin fee ($261) ($3,130) Estimated Net Revenue - Residential $39,862 $478,342

10 UTAH CODE TITLE 59, CHAPTER 12 SALES & USE TAX ACT OTHER SALES TAX RATES AND FEES In addition to combined sales and use tax Rates In effect as of April 1, 2018 Please see instructions below Part 2 of 2 TR = Transient Room Tax (TRT) county-wide SR = State Transient Room Tax TM = Municipal Transient Room Tax TA = Additional Municipal TRT TT = Tourism Transient Room Tax MV = Motor Vehicle Rental Tax FF = Tourism-Short Term Leasing Tax FP = Tourism ST Leasing Population FG = Tourism - Restaurant Tax ES = E911 Emergency Telephone SE = Unified Statewide 911 RN = Radio Network TL = Municipal Telecommunication License Tax (formerly TC) ET = Municipal Energy Tax (formerly ME) (a) Taxing entity is not an incorporated city or town (b) Snyderville Basin Transit District is located in unincorporated Summit County, uses Park City as the mailing city and is generally ZIP Code *Monthly charge per telephone line **See instructions Cnty/ Tax Return to be Filed: City Transient Room Combined Tourism Combined Telecommunications Energy Location Code TR SR TM TA TT Trans Rate MV FF FP ST Lease FG ES* SE* RN* Tot ES* TL** ET Beaver County % 0.32% 4.57% 2.50% 2.50% 1.00% $0.71 $0.09 $0.52 $1.32 Beaver City % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Milford % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Minersville % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Box Elder County % 0.32% 4.57% 2.50% 2.50% 1.00% Bear River % 0.32% 4.57% 2.50% 2.50% 1.00% % Brigham % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Corinne % 0.32% 4.57% 2.50% 2.50% 1.00% % Deweyville % 0.32% 4.57% 2.50% 2.50% 1.00% Elwood % 0.32% 4.57% 2.50% 2.50% 1.00% Fielding % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Garland % 0.32% 4.57% 2.50% 2.50% 1.00% % 4.000% Honeyville % 0.32% 4.57% 2.50% 2.50% 1.00% Howell % 0.32% 4.57% 2.50% 2.50% 1.00% Mantua % 0.32% 4.57% 2.50% 2.50% 1.00% % Perry % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % Plymouth % 0.32% 4.57% 2.50% 2.50% 1.00% Portage % 0.32% 4.57% 2.50% 2.50% 1.00% % Snowville % 0.32% 4.57% 2.50% 2.50% 1.00% Tremonton % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Willard % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Cache County % 0.32% 4.57% 2.50% 2.50% 1.00% Amalga % 0.32% 4.57% 2.50% 2.50% 1.00% Clarkston % 0.32% 4.57% 2.50% 2.50% 1.00% % Cornish % 0.32% 4.57% 2.50% 2.50% 1.00% Hyde Park % 0.32% 4.57% 2.50% 2.50% 1.00% Hyrum % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Lewiston % 0.32% 4.57% 2.50% 2.50% 1.00% Logan % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Mendon % 0.32% 4.57% 2.50% 2.50% 1.00% Millville % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Newton % 0.32% 4.57% 2.50% 2.50% 1.00% North Logan % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % Paradise % 0.32% 4.57% 2.50% 2.50% 1.00% Providence % 0.32% 4.57% 2.50% 2.50% 1.00% % 5.000% Richmond % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% River Heights % 0.32% 4.57% 2.50% 2.50% 1.00% % 5.000% Smithfield % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% 2/14/2018 Page 1 of 10 Prepared by Distribution

11 UTAH CODE TITLE 59, CHAPTER 12 SALES & USE TAX ACT OTHER SALES TAX RATES AND FEES In addition to combined sales and use tax Rates In effect as of April 1, 2018 Please see instructions below Part 2 of 2 TR = Transient Room Tax (TRT) county-wide SR = State Transient Room Tax TM = Municipal Transient Room Tax TA = Additional Municipal TRT TT = Tourism Transient Room Tax MV = Motor Vehicle Rental Tax FF = Tourism-Short Term Leasing Tax FP = Tourism ST Leasing Population FG = Tourism - Restaurant Tax ES = E911 Emergency Telephone SE = Unified Statewide 911 RN = Radio Network TL = Municipal Telecommunication License Tax (formerly TC) ET = Municipal Energy Tax (formerly ME) (a) Taxing entity is not an incorporated city or town (b) Snyderville Basin Transit District is located in unincorporated Summit County, uses Park City as the mailing city and is generally ZIP Code *Monthly charge per telephone line **See instructions Cnty/ Tax Return to be Filed: City Transient Room Combined Tourism Combined Telecommunications Energy Location Code TR SR TM TA TT Trans Rate MV FF FP ST Lease FG ES* SE* RN* Tot ES* TL** ET Wellsville % 0.32% 4.57% 2.50% 2.50% 1.00% % 5.000% Trenton % 0.32% 4.57% 2.50% 2.50% 1.00% % Nibley % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Cache Valley Transit (a) % 0.32% 4.57% 2.50% 2.50% 1.00% Carbon County % 0.32% 4.57% 2.50% 2.50% 1.00% Helper % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % Price % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Scofield % 0.32% 4.57% 2.50% 2.50% 1.00% Wellington % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% East Carbon % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Daggett County % 0.32% 4.57% 2.50% 2.50% 1.00% Dutch John % 0.32% 4.57% 2.50% 2.50% 1.00% Manila % 0.32% 4.57% 2.50% 2.50% 1.00% Davis County % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Bountiful % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Centerville % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Clearfield % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Fruit Heights % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Farmington % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Kaysville % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Layton % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% North Salt Lake % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% South Weber % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Sunset % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Syracuse % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% West Point % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Woods Cross % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Clinton % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% West Bountiful % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Falcon Hill Davis (a) % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Falcon Hill Clearfield (a) % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Falcon Hill Sunset (a) % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Duchesne County % 0.32% 3.32% 2.50% 3.00% 5.50% 1.00% Altamont % 0.32% 3.32% 2.50% 3.00% 5.50% 1.00% Duchesne City % 0.32% 3.32% 2.50% 3.00% 5.50% 1.00% % 6.000% Myton % 0.32% 3.32% 2.50% 3.00% 5.50% 1.00% % 5.000% Roosevelt % 0.32% 1.00% 0.50% 4.82% 2.50% 3.00% 5.50% 1.00% % 6.000% 2/14/2018 Page 2 of 10 Prepared by Distribution

12 UTAH CODE TITLE 59, CHAPTER 12 SALES & USE TAX ACT OTHER SALES TAX RATES AND FEES In addition to combined sales and use tax Rates In effect as of April 1, 2018 Please see instructions below Part 2 of 2 TR = Transient Room Tax (TRT) county-wide SR = State Transient Room Tax TM = Municipal Transient Room Tax TA = Additional Municipal TRT TT = Tourism Transient Room Tax MV = Motor Vehicle Rental Tax FF = Tourism-Short Term Leasing Tax FP = Tourism ST Leasing Population FG = Tourism - Restaurant Tax ES = E911 Emergency Telephone SE = Unified Statewide 911 RN = Radio Network TL = Municipal Telecommunication License Tax (formerly TC) ET = Municipal Energy Tax (formerly ME) (a) Taxing entity is not an incorporated city or town (b) Snyderville Basin Transit District is located in unincorporated Summit County, uses Park City as the mailing city and is generally ZIP Code *Monthly charge per telephone line **See instructions Cnty/ Tax Return to be Filed: City Transient Room Combined Tourism Combined Telecommunications Energy Location Code TR SR TM TA TT Trans Rate MV FF FP ST Lease FG ES* SE* RN* Tot ES* TL** ET Tabiona % 0.32% 3.32% 2.50% 3.00% 5.50% 1.00% Emery County % 0.32% 4.57% 2.50% 2.50% 1.00% Castle Dale % 0.32% 4.57% 2.50% 2.50% 1.00% % 3.000% Clawson % 0.32% 4.57% 2.50% 2.50% 1.00% Cleveland % 0.32% 4.57% 2.50% 2.50% 1.00% % Elmo % 0.32% 4.57% 2.50% 2.50% 1.00% % Emery City % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Ferron % 0.32% 4.57% 2.50% 2.50% 1.00% % 3.000% Green River % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% Huntington % 0.32% 4.57% 2.50% 2.50% 1.00% % Orangeville % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Garfield County % 0.32% 4.57% 2.50% 2.50% 1.00% Antimony % 0.32% 4.57% 2.50% 2.50% 1.00% Boulder % 0.32% 4.57% 2.50% 2.50% 1.00% % Bryce Canyon % 0.32% 4.57% 2.50% 2.50% 1.00% Cannonville % 0.32% 4.57% 2.50% 2.50% 1.00% Escalante % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 4.000% Hatch % 0.32% 4.57% 2.50% 2.50% 1.00% % Henrieville % 0.32% 4.57% 2.50% 2.50% 1.00% Panguitch % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Tropic % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Grand County % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Castle Valley % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Moab % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 3.000% Iron County % 0.32% 4.57% 2.50% 2.50% 1.00% Cedar City % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Enoch % 0.32% 4.57% 2.50% 2.50% 1.00% % 5.000% Kanarraville % 0.32% 4.57% 2.50% 2.50% 1.00% % Paragonah % 0.32% 4.57% 2.50% 2.50% 1.00% Parowan % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Brian Head % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Cedar Highlands % 0.32% 4.57% 2.50% 2.50% 1.00% Juab County % 0.32% 3.32% 2.50% 2.50% 1.00% Eureka % 0.32% 3.32% 2.50% 2.50% 1.00% % 6.000% Levan % 0.32% 3.32% 2.50% 2.50% 1.00% % Mona % 0.32% 3.32% 2.50% 2.50% 1.00% /14/2018 Page 3 of 10 Prepared by Distribution

13 UTAH CODE TITLE 59, CHAPTER 12 SALES & USE TAX ACT OTHER SALES TAX RATES AND FEES In addition to combined sales and use tax Rates In effect as of April 1, 2018 Please see instructions below Part 2 of 2 TR = Transient Room Tax (TRT) county-wide SR = State Transient Room Tax TM = Municipal Transient Room Tax TA = Additional Municipal TRT TT = Tourism Transient Room Tax MV = Motor Vehicle Rental Tax FF = Tourism-Short Term Leasing Tax FP = Tourism ST Leasing Population FG = Tourism - Restaurant Tax ES = E911 Emergency Telephone SE = Unified Statewide 911 RN = Radio Network TL = Municipal Telecommunication License Tax (formerly TC) ET = Municipal Energy Tax (formerly ME) (a) Taxing entity is not an incorporated city or town (b) Snyderville Basin Transit District is located in unincorporated Summit County, uses Park City as the mailing city and is generally ZIP Code *Monthly charge per telephone line **See instructions Cnty/ Tax Return to be Filed: City Transient Room Combined Tourism Combined Telecommunications Energy Location Code TR SR TM TA TT Trans Rate MV FF FP ST Lease FG ES* SE* RN* Tot ES* TL** ET Nephi % 0.32% 3.32% 2.50% 2.50% 1.00% % Rocky Ridge Town % 0.32% 3.32% 2.50% 2.50% 1.00% Santaquin South % 0.32% 3.32% 2.50% 2.50% 1.00% % Kane County % 0.32% 4.57% 2.50% 2.50% 1.00% Alton % 0.32% 4.57% 2.50% 2.50% 1.00% Glendale % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% Kanab % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Orderville % 0.32% 4.57% 2.50% 2.50% 1.00% Big Water % 0.32% 4.57% 2.50% 2.50% 1.00% Millard County % 0.32% 3.32% 2.50% 2.50% 1.00% Delta % 0.32% 1.00% 4.32% 2.50% 2.50% 1.00% % 4.000% Fillmore % 0.32% 1.00% 4.32% 2.50% 2.50% 1.00% % 6.000% Hinckley % 0.32% 3.32% 2.50% 2.50% 1.00% % 4.000% Holden % 0.32% 3.32% 2.50% 2.50% 1.00% % Kanosh % 0.32% 3.32% 2.50% 2.50% 1.00% Leamington % 0.32% 3.32% 2.50% 2.50% 1.00% Lynndyl % 0.32% 3.32% 2.50% 2.50% 1.00% Meadow % 0.32% 3.32% 2.50% 2.50% 1.00% Oak City % 0.32% 3.32% 2.50% 2.50% 1.00% Scipio % 0.32% 3.32% 2.50% 2.50% 1.00% % 4.000% Morgan County % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Morgan City % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % Piute County % 0.32% 3.32% 2.50% 2.50% Circleville % 0.32% 3.32% 2.50% 2.50% Junction % 0.32% 3.32% 2.50% 2.50% Kingston % 0.32% 3.32% 2.50% 2.50% Marysvale % 0.32% 3.32% 2.50% 2.50% Rich County % 0.32% 3.32% 2.50% 2.50% 1.00% Garden City % 0.32% 3.32% 2.50% 2.50% 1.00% Laketown % 0.32% 3.32% 2.50% 2.50% 1.00% Randolph % 0.32% 3.32% 2.50% 2.50% 1.00% % 5.000% Woodruff % 0.32% 3.32% 2.50% 2.50% 1.00% % 6.000% Salt Lake County % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% Alta % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Bluffdale % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Cottonwood Heights % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 2/14/2018 Page 4 of 10 Prepared by Distribution

14 UTAH CODE TITLE 59, CHAPTER 12 SALES & USE TAX ACT OTHER SALES TAX RATES AND FEES In addition to combined sales and use tax Rates In effect as of April 1, 2018 Please see instructions below Part 2 of 2 TR = Transient Room Tax (TRT) county-wide SR = State Transient Room Tax TM = Municipal Transient Room Tax TA = Additional Municipal TRT TT = Tourism Transient Room Tax MV = Motor Vehicle Rental Tax FF = Tourism-Short Term Leasing Tax FP = Tourism ST Leasing Population FG = Tourism - Restaurant Tax ES = E911 Emergency Telephone SE = Unified Statewide 911 RN = Radio Network TL = Municipal Telecommunication License Tax (formerly TC) ET = Municipal Energy Tax (formerly ME) (a) Taxing entity is not an incorporated city or town (b) Snyderville Basin Transit District is located in unincorporated Summit County, uses Park City as the mailing city and is generally ZIP Code *Monthly charge per telephone line **See instructions Cnty/ Tax Return to be Filed: City Transient Room Combined Tourism Combined Telecommunications Energy Location Code TR SR TM TA TT Trans Rate MV FF FP ST Lease FG ES* SE* RN* Tot ES* TL** ET Draper % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Herriman % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Holladay % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Midvale % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Millcreek % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% Murray % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Riverton % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Salt Lake City % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Sandy % 0.32% 1.00% 0.50% 0.50% 6.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% South Jordan % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 5.500% South Salt Lake % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Taylorsville % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% West Jordan % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% West Valley City % 0.32% 1.00% 0.50% 0.50% 6.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Utah Data Center SL Co (a) % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% Copperton Township % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% Emigration Canyon Township % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% Kearns Township % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% Magna Township % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% White City Township % 0.32% 0.50% 5.07% 2.50% 3.00% 4.00% 9.50% 1.00% San Juan County % 0.32% 4.57% 2.50% 2.50% 1.00% Blanding % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% Monticello % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Sanpete County % 0.32% 4.57% 2.50% 2.50% 1.00% Centerfield % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Ephraim % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Fairview % 0.32% 4.57% 2.50% 2.50% 1.00% Fayette % 0.32% 4.57% 2.50% 2.50% 1.00% Fountain Green % 0.32% 4.57% 2.50% 2.50% 1.00% % Gunnison % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Manti % 0.32% 4.57% 2.50% 2.50% 1.00% Mayfield % 0.32% 4.57% 2.50% 2.50% 1.00% % Moroni % 0.32% 4.57% 2.50% 2.50% 1.00% % Mt. Pleasant % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Spring City % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % Sterling % 0.32% 4.57% 2.50% 2.50% 1.00% Wales % 0.32% 4.57% 2.50% 2.50% 1.00% /14/2018 Page 5 of 10 Prepared by Distribution

15 UTAH CODE TITLE 59, CHAPTER 12 SALES & USE TAX ACT OTHER SALES TAX RATES AND FEES In addition to combined sales and use tax Rates In effect as of April 1, 2018 Please see instructions below Part 2 of 2 TR = Transient Room Tax (TRT) county-wide SR = State Transient Room Tax TM = Municipal Transient Room Tax TA = Additional Municipal TRT TT = Tourism Transient Room Tax MV = Motor Vehicle Rental Tax FF = Tourism-Short Term Leasing Tax FP = Tourism ST Leasing Population FG = Tourism - Restaurant Tax ES = E911 Emergency Telephone SE = Unified Statewide 911 RN = Radio Network TL = Municipal Telecommunication License Tax (formerly TC) ET = Municipal Energy Tax (formerly ME) (a) Taxing entity is not an incorporated city or town (b) Snyderville Basin Transit District is located in unincorporated Summit County, uses Park City as the mailing city and is generally ZIP Code *Monthly charge per telephone line **See instructions Cnty/ Tax Return to be Filed: City Transient Room Combined Tourism Combined Telecommunications Energy Location Code TR SR TM TA TT Trans Rate MV FF FP ST Lease FG ES* SE* RN* Tot ES* TL** ET Sevier County % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Annabella % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Aurora % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Central Valley % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Elsinore % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 3.000% Glenwood % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Joseph % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% Koosharem % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Monroe % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % Redmond % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % Richfield % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 5.000% Salina % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % Sigurd % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Summit County % 0.32% 3.32% 2.50% 2.50% 1.00% Coalville % 0.32% 3.32% 2.50% 2.50% 1.00% Francis % 0.32% 3.32% 2.50% 2.50% 1.00% % 6.000% Henefer % 0.32% 3.32% 2.50% 2.50% 1.00% Kamas % 0.32% 3.32% 2.50% 2.50% 1.00% % 4.000% Oakley % 0.32% 3.32% 2.50% 2.50% 1.00% % Park City % 0.32% 1.00% 4.32% 2.50% 2.50% 1.00% % 6.000% Snyderville Basin Tr Dist (b) % 0.32% 3.32% 2.50% 2.50% 1.00% Tooele County % 0.32% 3.82% 2.50% 2.50% 1.00% Erda (a) % 0.32% 3.82% 2.50% 2.50% 1.00% Grantsville % 0.32% 3.82% 2.50% 2.50% 1.00% % 6.000% Lakepoint (a) % 0.32% 3.82% 2.50% 2.50% 1.00% Lincoln (a) % 0.32% 3.82% 2.50% 2.50% 1.00% Stockton % 0.32% 3.82% 2.50% 2.50% 1.00% % 5.000% Tooele City % 0.32% 1.00% 4.82% 2.50% 2.50% 1.00% % 6.000% Vernon % 0.32% 3.82% 2.50% 2.50% 1.00% Wendover % 0.32% 3.82% 2.50% 2.50% 1.00% % Rush Valley % 0.32% 3.82% 2.50% 2.50% 1.00% Stansbury Park (a) % 0.32% 3.82% 2.50% 2.50% 1.00% Uintah County % 0.32% 4.57% 2.50% 3.00% 5.50% 1.00% Naples % 0.32% 1.00% 5.57% 2.50% 3.00% 5.50% 1.00% % 6.000% Vernal % 0.32% 1.00% 5.57% 2.50% 3.00% 5.50% 1.00% % 6.000% Ballard % 0.32% 1.00% 5.57% 2.50% 3.00% 5.50% 1.00% % Utah County % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% /14/2018 Page 6 of 10 Prepared by Distribution

16 UTAH CODE TITLE 59, CHAPTER 12 SALES & USE TAX ACT OTHER SALES TAX RATES AND FEES In addition to combined sales and use tax Rates In effect as of April 1, 2018 Please see instructions below Part 2 of 2 TR = Transient Room Tax (TRT) county-wide SR = State Transient Room Tax TM = Municipal Transient Room Tax TA = Additional Municipal TRT TT = Tourism Transient Room Tax MV = Motor Vehicle Rental Tax FF = Tourism-Short Term Leasing Tax FP = Tourism ST Leasing Population FG = Tourism - Restaurant Tax ES = E911 Emergency Telephone SE = Unified Statewide 911 RN = Radio Network TL = Municipal Telecommunication License Tax (formerly TC) ET = Municipal Energy Tax (formerly ME) (a) Taxing entity is not an incorporated city or town (b) Snyderville Basin Transit District is located in unincorporated Summit County, uses Park City as the mailing city and is generally ZIP Code *Monthly charge per telephone line **See instructions Cnty/ Tax Return to be Filed: City Transient Room Combined Tourism Combined Telecommunications Energy Location Code TR SR TM TA TT Trans Rate MV FF FP ST Lease FG ES* SE* RN* Tot ES* TL** ET Alpine % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% American Fork % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Bluffdale South % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Cedar Fort % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Draper City South % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Eagle Mountain % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Fairfield % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Genola % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Goshen % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Lehi % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Lindon % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Mapleton % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Orem % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Payson % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Pleasant Grove % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Provo % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Salem % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Santaquin % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Saratoga Springs % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Highland % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Spanish Fork % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Springville % 0.32% 1.00% 0.50% 6.07% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Vineyard % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Cedar Hills % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Elk Ridge % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Woodland Hills % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Utah Data Center Utah Co (a) % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Wasatch County % 0.32% 4.57% 2.50% 2.50% 1.00% Charleston % 0.32% 4.57% 2.50% 2.50% 1.00% % 5.000% Daniel % 0.32% 4.57% 2.50% 2.50% 1.00% % 4.000% Heber % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Independence % 0.32% 4.57% 2.50% 2.50% 1.00% % Interlaken % 0.32% 4.57% 2.50% 2.50% 1.00% Midway % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Park City East % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% % 6.000% Wallsburg % 0.32% 4.57% 2.50% 2.50% 1.00% Hideout % 0.32% 4.57% 2.50% 2.50% 1.00% % 6.000% Washington County % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% /14/2018 Page 7 of 10 Prepared by Distribution

17 UTAH CODE TITLE 59, CHAPTER 12 SALES & USE TAX ACT OTHER SALES TAX RATES AND FEES In addition to combined sales and use tax Rates In effect as of April 1, 2018 Please see instructions below Part 2 of 2 TR = Transient Room Tax (TRT) county-wide SR = State Transient Room Tax TM = Municipal Transient Room Tax TA = Additional Municipal TRT TT = Tourism Transient Room Tax MV = Motor Vehicle Rental Tax FF = Tourism-Short Term Leasing Tax FP = Tourism ST Leasing Population FG = Tourism - Restaurant Tax ES = E911 Emergency Telephone SE = Unified Statewide 911 RN = Radio Network TL = Municipal Telecommunication License Tax (formerly TC) ET = Municipal Energy Tax (formerly ME) (a) Taxing entity is not an incorporated city or town (b) Snyderville Basin Transit District is located in unincorporated Summit County, uses Park City as the mailing city and is generally ZIP Code *Monthly charge per telephone line **See instructions Cnty/ Tax Return to be Filed: City Transient Room Combined Tourism Combined Telecommunications Energy Location Code TR SR TM TA TT Trans Rate MV FF FP ST Lease FG ES* SE* RN* Tot ES* TL** ET Apple Valley % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 1.500% Enterprise % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Hurricane % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Ivins % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 4.500% La Verkin % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Leeds % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% New Harmony % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % Rockville % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% St George % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Santa Clara % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Springdale % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Toquerville % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Virgin % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % Washington City % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Hildale % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Wayne County % 0.32% 4.57% 2.50% 2.50% 1.00% Bicknell % 0.32% 4.57% 2.50% 2.50% 1.00% Hanksville % 0.32% 1.00% 5.57% 2.50% 2.50% 1.00% Loa % 0.32% 4.57% 2.50% 2.50% 1.00% Lyman % 0.32% 4.57% 2.50% 2.50% 1.00% Torrey % 0.32% 4.57% 2.50% 2.50% 1.00% Weber County % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% Farr West % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% Harrisville % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Hooper % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % Huntsville % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % Marriott-Slaterville % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % North Ogden % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Ogden % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Plain City % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Pleasant View % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Riverdale % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% Roy % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% South Ogden % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% Uintah % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 5.000% Washington Terrace % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% West Haven % 0.32% 1.00% 5.57% 2.50% 3.00% 4.00% 9.50% 1.00% % Falcon Hill Riverdale (a) % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% 2/14/2018 Page 8 of 10 Prepared by Distribution

18 UTAH CODE TITLE 59, CHAPTER 12 SALES & USE TAX ACT OTHER SALES TAX RATES AND FEES In addition to combined sales and use tax Rates In effect as of April 1, 2018 Please see instructions below Part 2 of 2 TR = Transient Room Tax (TRT) county-wide SR = State Transient Room Tax TM = Municipal Transient Room Tax TA = Additional Municipal TRT TT = Tourism Transient Room Tax MV = Motor Vehicle Rental Tax FF = Tourism-Short Term Leasing Tax FP = Tourism ST Leasing Population FG = Tourism - Restaurant Tax ES = E911 Emergency Telephone SE = Unified Statewide 911 RN = Radio Network TL = Municipal Telecommunication License Tax (formerly TC) ET = Municipal Energy Tax (formerly ME) (a) Taxing entity is not an incorporated city or town (b) Snyderville Basin Transit District is located in unincorporated Summit County, uses Park City as the mailing city and is generally ZIP Code *Monthly charge per telephone line **See instructions Cnty/ Tax Return to be Filed: City Transient Room Combined Tourism Combined Telecommunications Energy Location Code TR SR TM TA TT Trans Rate MV FF FP ST Lease FG ES* SE* RN* Tot ES* TL** ET Falcon Hill Roy (a) % 0.32% 4.57% 2.50% 3.00% 4.00% 9.50% 1.00% % 6.000% 2/14/2018 Page 9 of 10 Prepared by Distribution

19 UTAH CODE TITLE 59, CHAPTER 12 SALES & USE TAX ACT OTHER SALES TAX RATES AND FEES In addition to combined sales and use tax Rates In effect as of April 1, 2018 Please see instructions below Part 2 of 2 TR = Transient Room Tax (TRT) county-wide SR = State Transient Room Tax TM = Municipal Transient Room Tax TA = Additional Municipal TRT TT = Tourism Transient Room Tax MV = Motor Vehicle Rental Tax FF = Tourism-Short Term Leasing Tax FP = Tourism ST Leasing Population FG = Tourism - Restaurant Tax ES = E911 Emergency Telephone SE = Unified Statewide 911 RN = Radio Network TL = Municipal Telecommunication License Tax (formerly TC) ET = Municipal Energy Tax (formerly ME) (a) Taxing entity is not an incorporated city or town (b) Snyderville Basin Transit District is located in unincorporated Summit County, uses Park City as the mailing city and is generally ZIP Code *Monthly charge per telephone line **See instructions Cnty/ Tax Return to be Filed: City Transient Room Combined Tourism Combined Telecommunications Energy Location Code TR SR TM TA TT Trans Rate MV FF FP ST Lease FG ES* SE* RN* Tot ES* TL** ET INSTRUCTIONS: The taxes and fees in this section are in addition to the combined sales and use tax in the previous section. Only one combined rate from this section will apply to a given transaction. Please refer to Publication 25 for more information on the taxability of certain transactions. **The municipal telecommunication license tax is a tax on the provider, not on the consumer. This rate should not be added to the combined sales and use tax rate from the previous section. If the tax is passed on to the consumer, the tax is included in the taxable base for combined sales tax purposes. See Utah Code for more information. These rate charts should not be used for sourcing sales from out-of-state sellers to locations in Utah. Out-of-state sellers should source their sales based on the ZIP +4 of the customer's address. For more information, see COMMENTS: Changes to other tax rates with an effective date of 04/01/2018 Grand County 10-ALL 4.00% Short-term leasing (Population) Rate Increase 2/14/2018 Page 10 of 10 Prepared by Distribution