(A) There is hereby levied, subject to the provisions of this subchapter and the requirements of UCA §§ 10-1-301 et seq., a tax on every sale or use of taxable energy within the city equaling 6% of the value of the taxable energy delivered to the consumer. This tax shall be known as the municipal energy sales and use tax.
(B) This tax shall be calculated on the delivered value of the taxable energy to the consumer.
(C) This tax shall be in addition to any local option sales and use tax imposed by the city, as provided in UCA Title 59, Chapter 12, Part 2, the Local Sales and Use Tax Act.
(Prior Code, § 4.04.030) (Ord. 14-98, passed 5-20-1998)