All words and phrases in this chapter shall have the same meanings given them in the municipal energy sales and use tax act, Utah Code Annotated, section 10-1-301 et seq., with the following additions:
CONSUMER: A person who acquires taxable energy for any use that is subject to the municipal energy sales and use tax.
MUNICIPALITY: Taylorsville, Utah.
SALE: Any transfer of title, exchange, or barter, conditional or otherwise, in any manner, of taxable energy for a consideration. It includes:
A. Installment and credit sales;
B. Any closed transaction constituting a sale;
C. Any transaction under which right to acquire, use or consume taxable energy is granted under a lease or contract and the transfer would be taxable if an outright sale were made.
STORAGE: Any keeping or retention of taxable energy in this municipality for any purpose except sale in the regular course of business.
USE: The exercise of any right or power over taxable energy incident to the ownership or the leasing of the taxable energy. "Use" does not include the sale, display, demonstration, or trial of the taxable energy in the regular course of business and held for resale. (Ord. 06-35, 8-16-2006)