(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)