Chapter 3.05
SALES AND USE TAX

Sections:

3.05.010    Sales tax.

3.05.020    Use tax.

3.05.030    Execution.

3.05.040    Contract with State Tax Commission.

3.05.050    Penalties.

3.05.060    Severability.

3.05.010 Sales tax.

A. From and after 12:01 a.m., January 1, 1990, there is levied and there shall be collected and paid a tax on every retail sale of tangible personal property, services and meals made within the municipality at the rate of one percent.

B. For the purposes of this chapter, all retail sales shall be presumed to have been consummated in the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination. If a retailer has no permanent place of business in that state, or has more than one place of business, the place or places at which the retail sales are consummated shall be as determined under the rules and regulations prescribed and adopted by the State Tax Commission. Public utilities as defined by Title 54, Utah Code Annotated 1953, 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 revenues arising from such service allocable to the municipality 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.

C. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Uniform Local Sales and Use Tax Law of Utah, all of the provisions of Title 59, Chapter 12, Utah Code Annotated 1953, as amended, and in force and effect on the effective date of the ordinance codified in this chapter, insofar as they relate to sales taxes, excepting Sections 59-12-101 and 59-12-119, Utah Code Annotated 1953, and excepting for the amount of the sales tax levied herein, are hereby adopted and made a part of this chapter as though fully set forth herein.

D. Wherever, and to the extent that in Title 59, Chapter 12, Utah Code Annotated 1953, the state is named or referred to as the “taxing agent,” the name of this municipality shall be substituted therefor. Nothing in this subsection shall be deemed to require substitution of the name of the municipality for the word “State” when that word is used as part of the title of the State Tax Commission, or of the Constitution of Utah, 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 performing the functions incident to the administration or operation of this chapter.

E. If an annual license has been issued to a retailer under Section 59-12-106, Utah Code Annotated 1953, an additional license shall not be required by reason of this section.

F. There shall be excluded from the purchase price paid or charged by which the tax is measured:

1. The amount of any sales or use tax imposed by the state of Utah on a retailer or consumer;

2. Receipts from the sale of tangible personal property on which a sales or use tax has become due by reason of the same transaction to any other municipality and any county in the state of Utah, under a sales or use tax ordinance enacted by that county or municipality in accordance with the Uniform Local Sales and Use Law of Utah. [Code 2000 § 4-4-1].

3.05.020 Use tax.

A. 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 the ordinance codified in this chapter for storage, use or other consumption in the municipality at the rate of one percent of the sales price of the property.

B. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Uniform Local Sales and Use Tax Law of Utah, all of the provisions of Title 59, Chapter 12, Utah Code Annotated 1953, as amended and in force and effect on the effective date of the ordinance codified in this chapter, applicable to use taxes, excepting the provisions of Sections 59-12-101 and 59-12-119 thereof, and excepting for the amount of the tax levied therein, are hereby adopted and made a part of this section as though fully set forth herein.

C. Wherever and to the extent that in Title 59, Chapter 12, Utah Code Annotated 1953, the state of Utah is named or referred to as the “taxing agency,” the name of this municipality shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this municipality for the word “State” when that word is used as part of the name of the municipality in any section when the results 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 this chapter.

D. There shall be exempt from the tax due under this section:

1. The amount of any sales or use tax imposed by the state of Utah upon a retailer or consumer;

2. The storage, use or other consumption of tangible personal property, the gross receipts from the sales of or the cost of which has been subject to sales or use tax under a sales or use tax ordinance enacted in accordance with the Uniform Local Sales and Use Tax Law of Utah by any other municipality and any county of the state. [Code 2000 § 4-4-2].

3.05.030 Execution.

The mayor is authorized to execute whatever documents are necessary to distribute sales and use tax revenues on the combination of point of sale and population factors set forth in Section 59-12-205, Utah Code Annotated 1953. [Code 2000 § 4-4-3].

3.05.040 Contract with State Tax Commission.

Heretofore, this municipality has entered into an agreement with the State Tax Commission to perform all functions incident to the administration or operation of the sales and use tax ordinance of the municipality. That contract is hereby confirmed and the mayor is hereby authorized to enter into such supplementary agreement with the State Tax Commission as may be necessary to the continued administration and operation of the local sales and use tax ordinance of the municipality as reenacted by this chapter. [Code 2000 § 4-4-4].

3.05.050 Penalties.

Any person violating any of the provisions of this chapter shall be deemed guilty of a Class B misdemeanor, and upon conviction thereof, shall be punished by a fine in an amount not exceeding $1,000 or imprisonment for a term not exceeding six months, or by both such fine and imprisonment. [Code 2000 § 4-4-5].

3.05.060 Severability.

If any section, subsection, sentence, clause, phrase or portion of this chapter, including but not limited to any exemption, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. It is the intention of the city council that each separate provision of this chapter shall be deemed independent of all other provisions herein. [Code 2000 § 4-4-6].