(A) Imposed.
(1) 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 town at the rate of 1%.
(2) An excise tax is hereby imposed on the storage, use or other consumption in the town of tangible personal property from any retailer on or after the operative date hereof at the rate of 1% of the sales price of the property.
(3) For the purposes of this subchapter, all retail sales shall be presumed to have been consummated at the place of business delivered by the retailer or his or her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state designation. 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 and adopted by the state’s Tax Commission. Public utilities, as defined by UCA Title 54, shall not be obligated to determine the place or places within any county or municipality where public utilities are rendered, but the place of sale or the sales tax revenue arising from such service allocable to the town shall be as determined by the state’s Tax Commission pursuant to an appropriate formula and other rules and regulations to be prescribed and adopted by it.
(B) Adoption of state codes; provisions.
(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 UCA Title 59, Ch. 12, as amended, insofar as they relate to sales taxes, excepting UCA § 59-12-101 thereof, are hereby adopted and made a part of this subchapter as though fully set forth herein.
(2) Wherever, and to the extent that in UCA Title 59, Ch. 12, the state is named or referred to as the taxing agency, the name of the town shall be substituted therefor. Nothing in this division (B) shall be deemed to require substitution of the name of the town for the word “state” when the word is used as part of the title of the state’s Tax Commission, or of the Constitution of the state, nor shall the name of the town 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 state’s Tax Commission in performing the functions incident to the administration or operation of this subchapter.
(3) If an annual license has been issued to a retailer under UCA § 59-12-106, an additional license shall not be required by reason of this section.
(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 sales 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.
(Prior Code, § 3-2A-4) (Ord. 1990-01, passed 1-18-1990)