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A. On or before the effective date hereof, the city shall contract with the state tax commission to perform all functions incident to the administration and collection of the municipal energy sales and use tax, in accordance with this chapter. The mayor is authorized to enter agreements with the state tax commission that may be necessary to the continued administration and operation of the municipal energy sales and use tax ordinance enacted by this chapter.
B. An energy supplier shall pay the municipal energy sales and use tax revenues collected from consumers directly to the city monthly if:
1. The city is the energy supplier; or
2. a. The energy supplier estimates that the municipal energy sales and use tax collected annually from its Utah consumers equals one million dollars ($1,000,000.00) or more, and
b. The energy supplier collects the municipal energy sales and use tax.
C. An energy supplier paying the municipal energy sales and use tax directly to the city may deduct any franchise agreement fees collected by the energy supplier qualifying as a credit and remit the net tax less any amount the energy supplier retains as authorized by section 10-1-307(4), Utah Code Annotated, or its successor. (Ord. 43-97 § 1, 1997)
A. Except as herein provided, and except insofar as they are inconsistent with the provisions of title 10, chapter 1, part 3, municipal energy sales and use tax act, as well as this chapter, all of the provisions of part 1, chapter 12, title 59 of the Utah Code Annotated 1953, 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, 59-12-104 and 59-12-119 thereof, and excepting for the amount of the sales and use taxes levied therein, are hereby adopted and made a part of this chapter as if fully set forth herein.
B. Wherever, and to the extent that in part 1, chapter 12, title 59, Utah Code Annotated 1953, as amended, the state of Utah is named or referred to as the "taxing agency", the names of the city shall be substituted, insofar as is necessary for the purposes of that part, as well as part 3, chapter 1, title 10, Utah Code Annotated 1953, as amended. Nothing in this subsection shall be deemed to require substitution of the name 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 Utah, nor shall the name of the city be substituted for that of the state in any section when the result of such a substitution would require action to be taken by or against the city or any agency thereof, rather than by or against the state tax commission in performing the functions incident to the administration or operation of this chapter.
C. Any amendments made to part 1, chapter 12, title 59, Utah Code Annotated 1953, as amended, which would be applicable to the city for the purposes of carrying out this chapter are incorporated herein by reference and shall be effective upon the date that they are effective as a Utah statute. (Ord. 43-97 § 1, 1997)
No additional license to collect or report the municipal energy sales and use tax levied by this chapter is required, provided the energy supplier collecting the tax has a license issued under section 59-12-106, Utah Code Annotated, or its successor. (Ord. 43-97 § 1, 1997)
Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punishable as set out in section 1.12.050 of this code or its successor. (Ord. 43-97 § 1, 1997)