A. 1. There is levied and there shall be collected and paid a tax on every transaction listed in Utah Code subsection 59-12-103(1), as amended, or its successor, including upon every retail sale of tangible personal property, services, and meals made within the city, at the rate of one percent of the purchase price paid or charged, or any other rate hereafter authorized in Utah Code section 59-12-204, as amended, or its successor, and if the location of the transaction is within the city as determined under Utah Code sections 59-12-211 through 59-12-215, as amended, or their successor. There is levied and there shall be collected and paid an excise tax on the storage, use, or other consumption within the city of tangible personal property or any items listed in Utah Code subsection 59-12-103(1), as amended, or its successor, from any retailer at the rate of one percent of the purchase price paid or charged or any other rate hereafter authorized in Utah Code section 59-12-204, as amended, or its successor. The local sales and use taxes shall be collected and distributed pursuant to Utah Code title 59, chapter 12, as amended, or its successor. The mayor is authorized to execute whatever documents are necessary to distribute local sales and use tax revenues on the combination of point of sale and population factors set forth in Utah Code section 59-12-205, as amended, or its successor.
2. All local sales and use taxes collected under this chapter shall be reported to the state tax commission on forms that accurately identify the location where the sale or use transaction was consummated. For the purpose of this chapter, 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 or to a common carrier for delivery to an out of state destination. In the event 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 title 54, as amended, or its successor, shall not be obligated to determine the place or places within any county or municipality where public utilities services 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. 1. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Local Sales and Use Tax Act, all of the provisions of Utah Code title 59, chapter 12, as amended, or its successor, and in force and effect on the effective date of this chapter, insofar as they relate to sales and use taxes, excepting section 59-12-101, as amended, or its successor, and except for the amount of the sales and use tax levied therein, are adopted and made a part of this chapter as though fully set forth in this chapter. Any amendments made by the Utah legislature to Utah Code title 59, chapter 12, as amended, or its successor, that would be applicable to the city are hereby incorporated herein by reference and shall be effective upon the date they are effective as a Utah statute. The provisions of Utah Code title 59, chapter 12, part I, Tax Collection, insofar as they relate to sales and use taxes, are hereby incorporated by reference into this chapter, except that the name of the city as the taxing agency shall be substituted for that of the state where necessary for the purposes of this chapter.
2. Wherever, and to the extent that in Utah Code title 59, chapter 12, as amended, or its successor, the state is named or referred to as the taxing agency, the name of the city shall be substituted therefor. Nothing in this subsection requires substitution of the name of the city for the word "state" when that word is used as part of the title of the state tax commission, or of the constitution of the state, 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 chapter.
3. If an annual license has been issued to a retailer under Utah Code section 59-12-106 , as amended, or its successor, 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;
b. Receipts from the sale 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 same transaction to any other municipality and any county in the state, under a sales or use tax ordinance enacted by that county or municipality in accordance with the Local Sales and Use Tax Act;
c. The amount of any tax paid under Utah Code title 59, chapter 12, part 1, Tax Collection, as amended, or its successor.
5. There shall be exempt from the tax due under this section:
a. The amount of any sales or use tax imposed by the state upon a retailer or consumer;
b. The sale, storage, use, or other consumption of tangible personal property, the gross receipts from the sale of or the purchase price or the cost of which has been subject to sales or use tax under a sales or use tax ordinance enacted in accordance with the Local Sales and Use Tax Act by any county, city, or town in any other county in Utah or by any county other than Salt Lake County, or city or town in Utah.
C. As provided in Utah Code section 59-12-204(6), as amended, and its successor, any person subject to the provisions of the city's local sales and use taxes is exempt from the Salt Lake County local sales and use tax due to the provisions of this chapter described in section 59-12-204(6).
D. The city shall not impose a tax on the sales and uses described in Utah Code section 59-12-104, as amended, and its successor, to the extent the sales and uses are exempt from taxation under section 59-12-104. (Ord. 61-21, 2021: Ord. 47-86 § 1, 1986: prior code § 20-2-4)