(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)