A. Levy Of Tax: There is hereby levied a tax upon every retail sale of tangible personal property, services and meals made within the City, subject to the rate adopted by the State. (Ord. 96-6, 11-12-1996, eff. 11-30-1996)
B. Situs Of Levy: For the purposes of this Chapter, 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 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 Tax Commission. Public utilities, as defined by Utah Code Annotated, 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 municipality shall be as determined by the State Tax Commission, pursuant to an appropriate formula and other rules and regulations to be prescribed and adopted by it.
C. Application Of State Sales Tax Provisions: Except as hereinafter provided, and except insofar as otherwise inconsistent with the provisions of the Uniform Local Sales and Use Tax Law of Utah, all of the provisions of Utah Code Annotated, as amended and in force and effect on the effective date hereof, insofar as related to sales taxes, are hereby adopted and made a part of this Chapter.
D. Substitution Of Municipality For State: Whenever, and to the extent that in Utah Code Annotated, the State of Utah is named or referred to as the taxing agency, the name of this City shall be substituted therefor. Nothing in this subsection shall be deemed to require substitution of the name of the 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 that 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 incidental to the administration or operation of this Chapter.
E. Additional License Not Required: If an annual license has been issued to a retailer under Utah Code Annotated, an additional license shall not be required by reason of this Section. (1989 Code § 6-103; amd. 1998 Code)
F. Exemptions: There shall be excluded from the purchase price paid or charged by which the tax is measured:
1. The amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer.
2. 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 other municipality and any county in the State of Utah, 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 Utah. (1989 Code § 6-103)