CHAPTER 2
BUSINESS TAXES
BUSINESS TAXES
A. Authorization Of Tax: The Forty Eighth Session of the Utah Legislature authorized municipalities of the State of Utah to enact sales and use tax ordinances imposing a one percent (1%) tax.
B. Tax Established; Effective Date: It is the purpose of this Article to levy and impose a one percent (1%) local option sales and use tax effective January 1, 1990, to authorize and designate the Utah State Tax Commission as agent for the City to collect the tax and to conform with the requirements of the Local Sales and Use Tax of Utah, Utah Code Annotated title 59, chapter 12.
(1979 Code § 5.51.020; amd. Ord. 83-20, 5-26-1983; Ord. 86-27, 6-5-1986; Ord. 90-12, 2-15-1990)
A. Imposed:
1. From and after one minute after twelve o'clock (12:01) A.M., January 1, 1990, there is levied and there shall be collected and paid a tax upon the purchaser for the amount paid or charged for those items listed and subject to taxation under Utah Code Annotated subsection 59-12-103(i), made within the City at the rate of one percent (1%).
2. From and after one minute after twelve o'clock (12:01) A.M., January 1, 1990, an excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property from any retailer at the rate of one percent (1%) of the sales price of the property.
3. For the purposes of this Article, all retail sales shall be presumed to have been consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-State destination. If a retailer has no permanent place of business in the State, or has more than one 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 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 are rendered, but the place of sale or the sales tax revenues 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 it.
B. Adoption Of State Codes; Provisions:
1. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Local Sales Tax and Use Tax Act of Utah, all of the provisions of Utah Code Annotated title 59, chapter 12, part 1, as amended, and in force and effect on the effective date hereof, insofar as they relate to sales and use taxes, excepting sections 59-12-101 and 59-12-119 thereof, and excepting for the amount of the sales and use tax levied therein, are hereby adopted and made a part of this Article as though fully set forth herein.
2. Wherever, and to the extent that in Utah Code Annotated title 59, chapter 12, part 1, the State of Utah is named or referred to as the taxing agency, the name of this City shall be substituted therefor. Nothing in this subsection B shall be deemed to require substitution of the name of the City for the word "State" when the word is used as part of the title of the State Tax Commission, or of the Constitution of Utah, 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 State Tax Commission in performing the functions incident to the administration or operation of this Article.
3. If an annual 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 Section.
4. The amount of any sales or use tax imposed by the State of Utah under Utah Code Annotated title 59, chapter 12, part 1, shall not be included as a part of the purchase price paid or charged for a taxable item.
5. The sale, storage, use or consumption of tangible personal property, the purchase price of which has been subject to sales or use tax under a sales and use tax ordinance enacted in accordance with this part by any county, city or town in any other county in this State, shall be exempt from the tax due under this Section.
6. The sale, storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales or use tax under a sales and use tax ordinance enacted in accordance with this part by any county other than the county in which the city or town is located, or the city or town in this State, shall be exempt from the tax due under this Section.
7. The tax revenues derived hereunder shall be distributed in accordance with the provisions of Utah Code Annotated subsection 59-12-205(2).
(1979 Code § 5.51.040; amd. Ord. 83-20, 5-26-1983; Ord. 86-27, 6-5-1986; Ord. 90-12, 2-15-1990)
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