For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates, or requires, a different meaning.
COMMISSION. The State Tax Commission.
CONSUMER. A person who acquires taxable energy for any use that is subject to the municipal energy sales and use tax adopted herein.
CONTRACTUAL FRANCHISE FEE.
(1) A fee:
(a) Provided for in a franchise agreement; and
(b) That is consideration for the franchise agreement.
(2) (a) A fee similar to division (1)(a) above; or
(b) Any combination of divisions (1)(a) and (1)(b) above.
DELIVERED VALUE. The fair market value of the taxable energy delivered for sale or use in the municipality, and includes:
(1) (a) The value of the energy itself; and
(b) Any transportation, freight, customer demand charges, service charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality.
(2) DELIVERED VALUE does not include the amount of a tax paid under:
(a) UCA Title 59, Chapter 12, Part 1, Tax Collection; or
(b) UCA Title 59, Chapter 12, Part 2, the Local Sales and Use Tax Act.
ENERGY SUPPLIER. A person supplying taxable energy, except that the Commission may by rule be excluded from this definition, or a person supplying a de minimis amount of taxable energy.
FRANCHISE AGREEMENT. A franchise or an ordinance, contract, or agreement granting a franchise.
FRANCHISE TAX.
(1) A franchise tax;
(2) A tax similar to a franchise tax; or
(3) Any combination of divisions (1) and (2) above.
PERSON. As defined in UCA § 59-12-102(90).
SALE. Any transfer of title, exchange, or barter, conditional or otherwise, in any manner, of taxable energy for a consideration. It includes:
(1) Installment and credit sales;
(2) Any closed transaction constituting a sale; and
(3) Any transaction under which the 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 the city for any purpose except sale in the regular course of business.
TAXABLE ENERGY. Gas and electricity.
USE. The exercise of any right or power over taxable energy incident to the ownership or the leasing of the sale 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.
(Prior Code, § 4.04.020) (Ord. 14-98, passed 5-20-1998)