A. Tax Imposed: From and after the effective date of this chapter, there is levied and there shall be collected and paid taxes as follows:
1. A tax is hereby imposed upon every retail sale of tangible personal property, services and meals made within the city at the rate of one percent (1%) of the purchase price paid or charged on such retail sale.
2. An excise tax is hereby imposed on the storage, use or other consumption in the city of tangible personal property from any retailer on or after the effective date hereof at the rate of one percent (1%) of the sales price of the property.
3. For the purpose of this chapter all retail sales shall be presumed to have been consummated at the place of business delivered by the retailer or his agent to an out of state destination or to a common carrier for delivery to an out of state destination. In the event a retailer has no permanent place of business, the place or places at which the retail sales are consummated shall be as determined under the rules and regulations prescribed by and adopted by the state tax commission. "Public utilities", as defined by Utah Code Annotated title 54, shall not be obligated to determine the place or places within any county or municipality where public utilities services are rendered, but the place of sale or the sales tax revenue arising from such service allocable to the city shall be as determined by the state tax commission pursuant to an appropriate formula and other rules and regulations to be prescribed and adopted by the state tax commission.
B. Adoption Of State Provisions: The provisions of Utah Code Annotated title 59, chapter 12, as amended, are hereby adopted as follows:
1. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the sales and use tax act, all of the provisions 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 and use taxes, excepting Utah Code Annotated sections 59-12-101 and 59-12-119 thereof, are hereby adopted and made a part of this chapter as though fully set forth herein.
2. Wherever, and to the extent that in Utah Code Annotated title 59, chapter 12, as amended, the state of Utah is named or referred to as the taxing agency, the name of the city, or other name pursuant to a name change, shall be substituted therefor. Nothing in subsection B of this section shall be deemed to require substitution of the name of the city for the word "state" when that word is used as part of the title of the state tax commission, or of the constitution of the state, nor shall the name of the city 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 city, rather than by or against the state tax commission in performing the functions incident to the administration or operation of this chapter.
3. If a 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 chapter.
4. There shall be excluded from the purchase price paid or charged by which the tax is measured:
a. The amount of any sales or use tax imposed by the state upon a retailer or consumer; and
b. The gross receipts from the sale of or the cost of storage, use or other consumption of tangible personal property upon which a sales or use tax has become due by reason of the sale transaction to any other municipality and any county in the state, under the sales or use tax ordinance enacted by that county or municipality in accordance with the sales and use tax act. (1999 Code)