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§ 33.059 APPEALS.
   (A)   Any party aggrieved by any action of the county relating to the assessment, auditing, calculation or collection of the tax including any notice of deficiency issued by the county, may request a hearing by filing a written request for redetermination and hearing with the County Clerk/Auditor no later than 30 days after the effective date of the county’s action or the date of issuance of the notice of deficiency. The appeal herein shall be reviewed and heard by the county’s Administrative Law Judge pursuant to Chapter 11 of this code.
   (B)   The party shall have an additional right of administrative appeal to the state’s Tax Commission in accordance with UCA § 59-12-302.
(Ord. 2003-01, passed 10-27-2003; Ord. 2023-03, passed 5-16-2023)
§ 33.060 PENALTIES AND INTEREST.
   Any person who fails to file any tax return or information required by this subchapter, who fails to pay any tax due hereunder or who fails to timely pay such tax shall be subject to the imposition of penalties and interest by the county in accordance with UCA §§ 59-1-401 and 59-1-402 or any successor provision thereto.
(Ord. 2003-01, passed 10-27-2003)
SALES AND USE TAX
§ 33.075 TITLE.
   This subchapter shall be known as the “Uniform Local Sales and Use Tax Ordinance of the County of San Juan, Utah”.
(Ord. 1975-1, passed 5-12-1975)
§ 33.076 PURPOSE.
   (A)   The 41st Session of the Utah Legislature has authorized the counties and municipalities of the state to enact sales and use tax ordinances imposing a 0.75% tax thus enabling the county to increase its local option sales and use tax from 0.5% to 0.75%.
   (B)   Additionally, said session of the legislature has enacted amendments to UCA Title 59, Ch. 15 and 16, sufficiently to require the county to modify its sales and use tax ordinance to bring about conformity to those changes.
   (C)   It is the purpose of this subchapter to conform the uniform local sales and use tax of the county to the requirements of the Uniform Local Sales and Use Tax Law of the state, UCA Title 11, Ch. 9, as currently amended and renumbered as UCA Title 59, Ch. 12, by repealing the previously enacted Uniform Local Sales and Use Tax Ordinance of the municipality and re-enacting by this subchapter a new Uniform Local Sales and Use Tax Ordinance.
(Ord. 1975-1, passed 5-12-1975)
§ 33.077 SALES TAX.
   (A)   (1)   From and after the effective date of this subchapter, there is levied and there shall be collected and paid a tax upon every retail sale of tangible personal property, services and meals made within the county at the rate of 0.75%.
      (2)   For the purpose of this subchapter, 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 or her 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’s Tax Commission. Public utilities, as defined by UCA Title 54, 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 county shall be as determined by the state’s 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 Uniform Local Sales and Use Tax Law of the state, all of the provisions of UCA Title 59, Ch. 15, as amended, and in force and effect on the effective date of this subchapter, insofar as they relate to sales taxes, excepting UCA § 59-12-1 thereof, and excepting for the amount of the sales tax levied therein, are hereby adopted and made a part of this subchapter as though fully set forth herein.
      (2)   Wherever, and to the extent that, in UCA Title 59, Ch. 15, the state is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this division (B) shall be deemed to require substitution of the name of the county for the word “State” when that word is used as part of the title of the state’s Tax Commission, or of the Constitution of the state, nor shall the name of the county 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 municipality or any agency thereof, rather than by or against the state’s Tax Commission in performing the functions incident to the administration or operation of this subchapter.
      (3)   If an annual license has been issued to a retailer under UCA § 59-15-3, 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; and
         (b)   Receipts from the sale of tangible personal property upon which a sales or use tax has become due by reason of the same transaction to any municipality and any other county in the state, under a sales or use tax ordinance enacted by that county or municipality in accordance with the Uniform Local Sales and Use Tax Law of the state.
(Ord. 1975-1, passed 5-12-1975)
§ 33.078 USE TAX.
   (A)   An excise tax is hereby imposed on the storage, use or other consumption in the municipality of tangible personal property from any retailer on or after the operative date of this subchapter for storage, use or other consumption in the county at the rate of 0.75% of the sales price of the property.
   (B)   (1)   Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of said Uniform Local Sales and Use Tax Law of the state, all of the provisions of UCA Title 59, Ch. 16, as amended and in force and effect on the effective date of this subchapter, applicable to use taxes, excepting the provisions of UCA § 59-12-1 thereof, and excepting for the amount of the tax levied therein, are hereby adopted and made a part of this section as though fully set forth therein.
      (2)   (a)   Wherever, and to the extent that, in said UCA Title 59, Ch. 16, the state is named or referred to as the taxing agency, the name of the municipality shall be substituted therefor.
         (b)   Nothing in this division (B) shall be deemed to require the substitution of the name of the municipality for the word “State” when that word is used as part of the title of the state’s Tax Commission, or of the Constitution of the state, nor shall the name of the municipality be substituted for that of the state in any section when the results of that substitution would require action to be taken by or against the municipality or any agency thereof, rather than by or against the state’s Tax Commission in performing the functions incident to the administration or operation of this subchapter.
      (3)   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; and
         (b)   The storage, use or other consumption of tangible personal property, the gross receipts from the sale of 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 Uniform Local Sales and Use Tax Law of the state by any other municipality and any county of the state.
(Ord. 1975-1, passed 5-12-1975)
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