There is hereby levied, subject to the provisions of this Chapter, a tax on every sale or use of taxable energy made within the City equaling six percent (6%) of the delivered value of the taxable energy to the consumer. This tax shall be known as the municipal energy sales and use tax.
A. Calculation: The tax shall be calculated on the delivered value of the taxable energy to the consumer.
B. Additional Tax: The tax shall be in addition to any sales or use tax on taxable energy imposed by the City authorized by title 59, chapter 12, part 2 of Utah Code Annotated, the Local Sales and Use Tax Act. (Ord. 98-02, 5-26-1998; eff. 5-27-1998)