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(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)
(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)
Heretofore, the municipality has entered into an agreement with the state’s Tax Commission to perform all functions incident to the administration or operation of the sales and use tax ordinance of the county. That contract is hereby confirmed and the Commission is hereby authorized to enter into such supplementary agreement with the state’s Tax Commission, as may be necessary to the continued administration and operation of the local sales and use tax ordinance of the county as re-enacted by this subchapter.
(Ord. 1975-1, passed 5-12-1975)
METHOD OF SALE; TAX SALE RULES
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADMINISTRATIVE COST. Expenses incurred by the county in preparation of the tax sale.
BID. An offer of a purchase price for a property.
BIDDER. A natural person, corporation or licensed business entity.
COLLUSIVE BIDDING. Any agreement or understanding reached by two or more parties that in any way alters the bids the parties would otherwise offer absent the agreement or understanding.
COUNTY. San Juan County, a political subdivision of the State of Utah.
PUBLIC EMPLOYEE. A person who is not a public officer who is employed on a full-time, part-time or contract basis by the county.
PUBLIC OFFICER. All elected or appointed officers of the county who occupy policy making posts.
SUBSTANTIAL INTEREST. The ownership, either legally or equitably, by an individual, the individual’s spouse or the individual’s minor child, of at least 10% of the outstanding capital stock of a corporation or 10% interest in any other business entity, including a trust.
TAX SALE. The sale of properties with delinquent property tax due as authorized by UCA § 59-2-1351 et seq.
(Ord. 2022-04, passed 9-6-2022)
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