CHAPTER 3.36
MURRAY CITY MUNICIPAL ENERGY SALES AND USE TAX

SECTION:

3.36.010: Purpose

3.36.020: Definitions And Other State Law Incorporated

3.36.030: Tax Imposed

3.36.040: Exemptions From The Tax

3.36.050: No Effect Upon Existing Franchise Agreements; Credits For Franchise Fees

3.36.060: Tax Collection

3.36.010: PURPOSE:

It is the intent of the City to provide a stable revenue source by adopting a Municipal Energy Sales and Use Tax pursuant to, and in conformance with, Utah Code Annotated section 10-1-301 et seq., "the Municipal Energy Sales and Use Tax Act". (Ord. 17-17)

3.36.020: DEFINITIONS AND OTHER STATE LAW INCORPORATED:

The following provisions of the Utah Code, including amendments, are hereby incorporated by reference:

   A.   Section 10-1-301 et seq., "the Municipal Energy Sales and Use Tax Act".

   B.   Sections 59-12-101 through 120, collection of taxes. (Ord. 17-17)

3.36.030: TAX IMPOSED:

There is imposed on every sale and use of taxable energy made within the City a tax of six percent (6%) of the delivered value of taxable energy to the consumer. This Sales and Use Tax shall apply to taxable electrical energy sold by the City through its publicly owned electric utility and shall be assessed and collected as a separate line item on the monthly utility bill and transferred from the City Energy Sales and Use Tax liability account of the Power Enterprise Fund to the General Fund of Murray City. (Ord. 17-17)