A. From and after the effective date hereof, there is levied and there shall be collected and paid a tax upon every retail sale of tangible personal property, services and meals made within the county at the rate of one percent (1%) of the purchase price paid or charged in such retail sale.
B. An excise tax is hereby imposed on the storage, use, or other consumption in the county 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.
C. For the purpose of this chapter, all retail sales shall be presumed to have been consummated at the place of business from where the tangible personal property, services or meals are 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 the county where public utilities services are rendered, but the place of sale or the sales tax revenue arising from such service allocable to the county 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 it. (Ord. 90-08-28, 8-28-1990)