There is hereby levied, subject to the provisions of this chapter, a tax on every sale or use of taxable energy made within the city equaling six percent (6%) of the delivered value of the taxable energy to the consumer. This tax shall be known as the municipal energy sales and use tax.
A. Calculation: The tax shall be calculated on the delivered value of the taxable energy to the consumer.
B. Additional Tax: The tax shall be in addition to any sales or use tax on taxable energy imposed by the city as authorized by Utah Code Annotated title 59, chapter 12, part 2, the local sales and use tax act. (Ord. 2007-06, 2-7-2007)