Chapter 5.08
SALES AND USE TAX
Sections:
5.08.020 Contract with state of Utah.
5.08.050 Botanical, cultural, recreational and zoological tax (ZAP).
5.08.010 Purpose.
The purpose of this chapter is to levy a seven-eighths of one percent sales and use tax in compliance with the provisions of the Uniform Local Sales and Use Tax Law, Title 59, Chapter 12, Part 2, Utah Code Annotated 1953, and in compliance with the applicable provisions of Title 59, Chapter 12, Utah Code Annotated 1953. [Amended during 2010 recodification; Code 1986 § 6-201.]
5.08.020 Contract with state of Utah.
The existing contract between the town and the State Tax Commission, which provides that the Commission will perform all functions incident to the administration and operation of the sales and use tax ordinance of this town, is hereby declared to be in full force and effect. [Code 1986 § 6-202.]
5.08.030 Sales tax levied.
A. Levy of Tax. There is hereby levied a tax upon every retail sale of tangible personal property, services, and meals made within the town at the rate of seven-eighths of one percent.
B. Situs of Levy. For the purposes 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 town where public utilities services are rendered, but the place of sale or the sales tax revenues arising from such service allocable to the town 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. Application of State Sales Tax Provisions. Except as hereinafter provided, and except insofar as otherwise 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, and in force and effect on the effective date of the ordinance codified in this chapter insofar as related to sales taxes, except Sections 59-15-1 and 59-15-21 thereof, and except for the amount of the tax levied therein, are hereby adopted and made a part of this chapter.
D. Substitution of Town for State. Under Title 59, Chapter 15, Utah Code Annotated 1953, whenever the state of Utah is named or referred to as the taxing agency, the name of this town shall be substituted therefor. Nothing in this subsection shall be deemed to require substitution of the name of the town 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 town or any agency thereof, rather than by or against the State Tax Commission in performing the functions incidental to the administration or operations of this chapter.
E. Additional License Not Required. 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. Exemptions. 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 upon a retailer or consumer.
2. Receipts from the sale of tangible personal property upon which a sales or use tax has become due by reason of the same transaction to any other town 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. [Amended during 2010 recodification; Code 1986 § 6-203.]
5.08.040 Use tax.
A. Levy of Tax. An excise tax is hereby levied on the storage, use or other consumption in this town of tangible personal property purchased from any retailer on or after the operative date of the ordinance codified in this chapter for storage, use or other consumption in the town at the rate of seven-eighths of one percent of the sales price of the property.
B. Application of State Use Tax Provisions. Except as hereinafter provided, and except insofar as 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, and in force and effect on the effective date of the ordinance codified in this chapter, applicable to use taxes, excepting 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 made a part of this section.
C. Substitution of Town for State. 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 the town shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this town for the word “state” when that word is used as part of the title of the State Tax Commission, or the Constitution of Utah, nor shall the name of the town 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 town or any agency thereof, rather than by or against the State Tax Commission in performing the functions incidental to the administration or operation of this chapter.
D. Exemptions. 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 of Utah. [Amended during 2010 recodification; Code 1986 § 6-204.]
5.08.050 Botanical, cultural, recreational and zoological tax (ZAP).
A. Reauthorization of ZAP Tax. The town council does hereby adopt this section reauthorizing imposition of the ZAP tax approved by voters during the November 2012 election.
B. Purposes of the ZAP Tax. The sales and use tax collected hereunder shall be used for financing recreational and cultural facilities within the town and providing revenue for the ongoing operating expenses of recreational and cultural facilities within the town or within the geographical area of entities that are parties to an interlocal agreement to which the town is a party, providing for recreational and cultural facilities.
C. Administration, Collection and Enforcement. The tax collected under this section shall be in accordance with the same procedures used to administer, collect and enforce the taxes collected under Title 59, Chapter 12, Part 1, Utah Code Annotated 1953, Tax Collection; or Title 59, Chapter 12, Part 2, Utah Code Annotated 1953, Local Sales and Use Tax Act; and Chapter 1, General Taxation Policies as set forth in Section 59-12-1402, Utah Code Annotated 1953.
D. Term of ZAP Tax. The sales and use tax collected hereunder shall be in effect for a 10-year period from the date on which the tax becomes effective. The town has the right to reauthorize this tax for an additional 10 years pursuant to the requirements outlined in Section 59-12-1402, Utah Code Annotated 1953. [Ord. 2023-1 §§ 1 – 4; Ord. 2012-13-1 §§ 1, 2.]