A. From and after one minute after twelve o'clock (12:01) A.M., July 1, 1986, there is levied and there shall be collected and paid a tax on every retail sale of tangible personal property, services and meals made within the municipality at the rate of 58/64 percent. Said rate of 58/64 percent shall be increased to one percent (1%) from and after one minute after twelve o'clock (12:01) A.M. January 1, 1990.
B. For the purpose of this chapter, all retail sales shall be presumed to have been consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to an out of state destination. If a retailer has no permanent place of business in the state, or has more than one place of business, the place or business at which the retail sales are consummated shall be determined under the rules and regulations prescribed and adopted by the Utah state tax commission. Public utilities as defined by Utah law, shall not be obligated to determine the place or places within the county or municipality where public utility services are rendered, but the place and sale of such sales tax revenues are arising from such service allocable to the municipality shall be as determined by the Utah state tax commission pursuant to an appropriate formula and other rules and regulations to be prescribed and adopted by it.
C. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the local sales and use tax law of Utah, all of the provision of Utah Code Annotated title 59, chapter 12, as amended, and in force and effect on the effective date hereof, insofar as they relate to sales taxes, excepting section 59-12-101, and excepting for the amount of the sales tax levied therein, are hereby adopted and made a part of this chapter as fully set forth herein.
D. Wherever, and to the extent that in Utah Code Annotated title 59, chapter 12, the state is named or referred to as the "taxing agent", the name of this city shall be substituted therefor. Nothing in this subsection shall be deemed to require substitution of the name of the municipality for the word "state" when that word is used as part of the title of the state tax commission, or of the constitution of Utah, nor shall the name of the municipality be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the municipality or any agency thereof, rather than by or against the state tax commission in performing the functions incident to the administration or operation of this chapter.
E. If an annual license has been issued to a retailer under Utah Code Annotated section 59-12-106, an additional license shall not be required by reason of this section.
F. There shall be excluded from the purchase price paid or charged by which the tax is measured:
1. The amount of any sales or use tax imposed by the state of Utah on the retailer or customer;
2. Receipts from the sale of tangible personal property on which the sales and use tax has become due by reason of the same transaction in another municipality and any county in the state of Utah, under a sales or use tax ordinance enacted by that county or municipality in accordance with the local sales tax use laws of Utah. (Ord. 160, 12-5-1994)