5-2B-6: INTERLOCAL AGREEMENT FOR COLLECTION OF THE TAX:

On or before the effective date hereof, the mayor shall enter into the uniform interlocal agreement with the commission described in section 10-1-405, Utah Code Annotated, or its successor provision, for the collection, enforcement and administration of this municipal telecommunications license tax.

(Ord. 2004-35, 5-25-2004)

5-2B-7: REPEAL OF INCONSISTENT TAXES AND FEES; EFFECT ON OTHER ORDINANCES:

Any tax or fee previously enacted by this municipality under authority of section 10-1-203, Utah Code Annotated, or its successor provision, or title 11, chapter 26, local taxation of utilities limitation, Utah Code Annotated, is hereby repealed effective July 1, 2004. In accordance with the provisions of section 10-1-406, Utah Code Annotated, or its successor provision, nothing in this section is intended nor shall be interpreted to:

   A.   Repeal or limit any municipal ordinance or fee which provides that the municipality may recover from a telecommunications provider the management costs of the municipality caused by the activities of the telecommunications provider in the rights of way of the municipality, if the fee is imposed in accordance with section 72-7-102, Utah Code Annotated, or its successor provision, and is not related to the municipality's loss of use of a highway as a result of the activities of the telecommunications provider in a right of way, or increased deterioration of a highway as a result of the activities of the telecommunications provider in a right of way;

   B.   Limit the municipality's right to charge fees or taxes on persons that are not subject to the municipal telecommunications license tax under this article and locate telecommunications facilities, as defined in section 72-7-108, Utah Code Annotated, or its successor provision, in this municipality; or

   C.   Exempt a telecommunications provider from complying with any ordinance related to excavation, construction, or installation of a telecommunications facility, and that addresses the safety and quality standards of this municipality for excavation, construction, or installation.

(Ord. 2004-35, 5-25-2004)

ARTICLE C. ENERGY SALES AND USE TAX

SECTION:

5-2C-1: Title

5-2C-2: Purpose

5-2C-3: Definitions

5-2C-4: Tax Imposed

5-2C-5: Exemptions; Credits

5-2C-6: Tax Collection

5-2C-7: Effective Date Of Levy

5-2C-1: TITLE:

This Article shall be known as the MUNICIPAL ENERGY SALES AND USE TAX OF OGDEN CITY.

(1979 Code § 4.40.010; Ord. 97-55, 6-25-1997, eff. 6-30-1997)

5-2C-2: PURPOSE:

   A.   The Utah State Legislature has authorized municipalities of the State of Utah to adopt a municipal energy sales and use tax up to six percent (6%) of the delivered value of the taxable energy.

   B.   It is the purpose of this Chapter to levy and impose a six percent (6%) energy sales and use tax effective July 1, 1997, to authorize the Mayor to contract with the Utah State Tax Commission for the collection of the tax, and to conform with the requirements of Utah Code Annotated section 10-1-301 et seq., "The Municipal Energy Sales and Use Tax Act".

   C.   It is the intent of the City Council that the tax adopted herein will replace its existing utility revenue tax (Article B of this Chapter) as it applies to the sale of gas and electricity and that the payment of franchise fees under existing franchise ordinances shall be applied as credits against such tax.

   D.   It is not the intention of the City Council in adopting this ordinance to modify in any way the obligations imposed under existing franchises.

(1979 Code § 4.40.020; Ord. 97-55, 6-25-1997, eff. 6-30-1997)