CHAPTER 3.06
MUNICIPAL ENERGY SALES AND USE TAX

SECTION:

3.06.010: Short Title

3.06.020: Purpose

3.06.030: Effective Date; Continuance Of Former Statutes

3.06.040: Definitions

3.06.050: Municipal Energy Sales And Use Tax Imposed

3.06.060: Exemptions From The Municipal Energy Sales And Use Tax

3.06.070: No Effect Upon Existing Franchises; Credit For Franchise Fees

3.06.080: Tax Collection Contract With State Tax Commission

3.06.090: Incorporation Of Part 1, Chapter 12, Title 59, Utah Code, Including Amendments

3.06.100: No Additional License To Collect The Municipal Energy Sales And Use Tax Required; No Additional License Or Reporting Requirements

3.06.110: Violation; Penalty

3.06.010: SHORT TITLE:

This chapter shall be known as the MUNICIPAL ENERGY SALES AND USE TAX ORDINANCE OF SALT LAKE CITY. (Ord. 43-97 § 1, 1997)

3.06.020: PURPOSE:

It is the purpose of this chapter to conform the municipal energy sales and use tax of Salt Lake City to the requirements of the municipal energy sales and use tax law of the state of Utah, part 3 of chapter 1 of title 10, Utah Code Annotated, 1953, as currently amended. (Ord. 43-97 § 1, 1997)

3.06.030: EFFECTIVE DATE; CONTINUANCE OF FORMER STATUTES:

This chapter is effective June 30, 1997. The municipal energy sales and use tax shall be levied beginning one minute after twelve o'clock (12:01) A.M., July 1, 1997. The provisions of the previously enacted utility revenue tax ordinance of Salt Lake City which are repealed by this chapter and which are in conflict with this chapter shall continue effective until twelve o'clock (12:00) midnight, June 30, 1997. The provisions of this chapter which are not in conflict shall be deemed to be a continuation thereof and any rights, duties and obligations arising thereunder shall not in any way be deemed abrogated or terminated. (Ord. 43-97 § 1, 1997)