Chapter 3.05
SALES AND USE TAXES
Sections:
3.05.040 Retail sales to be taxed – Rate of tax.
3.05.050 Adoption of state tax provisions by reference – Exceptions.
3.05.060 Use and consumption of property to be taxed – Rate of tax.
3.05.070 Adoption of state provisions by reference – Exceptions.
3.05.080 Mayor authorized to execute documents relating to distribution of tax revenues.
3.05.090 Contract with State Tax Commission.
3.05.010 Title.
This chapter shall be known as “The Uniform Local Sales and Use Tax Ordinance of Helper City.” [Ord. 86-1. Code 1988 § 3-1-1].
3.05.020 Purpose.
The Utah Legislature has authorized municipalities of the state of Utah to enact sales and use tax ordinances imposing a 58/64 percent tax, effective July 1, 1986.
It is the purpose of this chapter to levy and impose a 58/64 percent local option sales and use tax effective July 1, 1986, and to authorize and designate the Utah State Tax Commission as agent for the municipality to collect the tax and to conform with the requirements of the Uniform Local Sales and Use Tax Law of Utah, Title 11, Chapter 9, Utah Code Annotated 1953, as amended. [Ord. 86-1. Code 1988 § 3-1-2].
3.05.030 Effective date.
This chapter shall become effective as of 12:01 a.m., July 1, 1986. The provisions of the previously enacted uniform local sales and use tax ordinance of the municipality which is repealed hereby and which are in conflict herewith shall continue effective until 12:00 midnight, June 30, 1986. The provisions of this chapter which are not in conflict with said former chapter shall be deemed to be a continuation thereof and any rights, duties and obligations arising thereunder shall not in any way be deemed abrogated or terminated. [Ord. 86-1. Code 1988 § 3-1-3].
3.05.040 Retail sales to be taxed – Rate of tax.
A. From and after the effective date of this chapter, 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 58/64 percent.
B. For the purpose of this chapter, all retail sales shall be presumed to have been consummated at 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 or to a common carrier for delivery to an out-of-state destination. If a retailer has no permanent place of business in the 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. [Ord. 86-1. Code 1988 § 3-1-4.1].
3.05.050 Adoption of state tax provisions by reference – Exceptions.
A. 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 15, Utah Code Annotated 1953, as amended, and in force and effect on the effective date of this chapter, insofar as they relate to sales taxes, excepting Sections 59-15-1 and 59-15-21 thereof, and excepting for the amount of the sales tax levied therein, are hereby adopted and made a part of this chapter as though fully set forth herein.
B. Wherever, and to the extent that in Title 59, Chapter 15, Utah Code Annotated 1953, as amended, the state of Utah is named or referred to as the taxing agency, the name of Helper City, Utah, 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 in performing the functions incident to the administration or operation of this chapter.
C. There shall be excluded from the purchase price paid or charged by which 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 Tax Law of Utah. [Ord. 86-1. Code 1988 § 3-1-4.2].
3.05.060 Use and consumption of property to be taxed – Rate of tax.
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 chapter for storage, use or other consumption in the municipality at the rate of 58/64 percent of the sales price of the property. [Ord. 86-1. Code 1988 § 3-1-5.1].
3.05.070 Adoption of state provisions by reference – Exceptions.
A. 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 16, Utah Code Annotated 1953, as amended, and in force and effect on the effective date of this chapter, applicable to use taxes, excepting the provisions of Sections 59-16-1 and 59-16-25 thereof, and excepting for the amount of the tax levied therein, are hereby adopted and named part of this section as though fully set forth herein.
B. Wherever and to the extent that in Title 59, Chapter 16, Utah Code Annotated 1953, the state of Utah is named or referred to as the taxing agency, the name of Helper City 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 a 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 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.
C. There shall be exempt from the tax due under this section:
1. The amount of 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. [Ord. 86-1. Code 1988 § 3-1-5.2].
3.05.080 Mayor authorized to execute documents relating to distribution of tax revenues.
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 11-9-5, Utah Code Annotated 1953, as amended. [Ord. 86-1. Code 1988 § 3-1-6].
3.05.090 Contract with State Tax Commission.
Heretofore, the city has entered into an agreement with the State Tax Commission to perform all functions incident to the administration or operation of this chapter. The 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 city as re-enacted by this chapter. [Ord. 86-1. Code 1988 § 3-1-7].
3.05.100 Penalty.
Violation of this chapter shall be a class B misdemeanor. [Ord. 86-1. Code 1988 § 3-1-8].