(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 deals made within the municipality at the rate of 1%.
(2) An excise tax is hereby imposed on the storage, use, or other consumption in this municipality of tangible personal property from any retailer on, or after, the operative date of this subchapter at the rate of 1% of the sales price of the property.
(3) For the purpose of this subchapter, all retail sales shall be presumed to have been consummated at the place of business delivered by the retailer, or his or her agent, to an out-of-state destination. In the event a retailer has no permanent place of business, the place, or places, at which the retail sales are consummated shall be as determined under the rules and regulations prescribed by, and adopted by, the State 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 revenue arising from such service allocable to the city 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.
(B) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Sales and Use Tax Act, all of the provisions of UCA Title 59, Chapter 12, as amended, as in force and effect on the effective date of this subchapter, insofar as they relate to sales taxes, excepting UCA § 59-12-1802 thereof, are hereby adopted and made a part of the chapter as though fully set forth herein.
(2) Wherever, and to the extent that in UCA Title 59, Chapter 12, the state is named, or referred to, as the taxing agency, the name of this municipality shall be substituted therefor. Nothing in this division (B) shall be deemed “state” when that word is used as part of the title of the State 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 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 Tax Commission in performing the functions incident to the administration, or operation, of the subchapter.
(Prior Code, § 4.02.020) (Ord. 3-91, passed 7-17-1991) Penalty, see § 33.999