Chapter 3.05
SALES AND USE TAX
Sections:
3.05.020 Contract with state of Utah.
3.05.060 Tax for road construction.
3.05.070 City option sales and use tax.
3.05.010 Purpose.
This chapter shall be known as the “sales and use tax ordinance” of Naples City.
The 48th Session of the Utah Legislature of Utah has authorized the counties and municipalities of the state of Utah to enact sales and use tax ordinances imposing a one percent tax.
It is the purpose of this chapter to conform the sales and use tax of the municipality to the requirements of the Sales and Use Tax Act, Title 59, Chapter 12, Utah Code Annotated 1953, as currently amended. [Ord. 90-51 §§ 1, 2, 1990; Ord. 87-39 –§ 1, 2, 1987; Ord. 87-34 § 6-01-001, 1987; Ord. 82-1 §§ 1, 2, 1982.]
3.05.020 Contract with state of Utah.
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 re-enacted by this chapter. [Ord. 87-39 § 7, 1987; Ord. 87-34 § 6-01-002, 1987; Ord. 82-1 § 6, 1982.]
3.05.030 Sales and use tax.
(1) (a) From and after the effective date of the ordinance codified in this chapter, there is levied and there shall be collected and paid a tax upon every retail sale of tangible personal property, services and meals made within the municipality at the rate of one percent.
(b) 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 at the rate of one percent of the sales price of the property.
(c) For the purpose of this chapter all retail sales shall be presumed to have been consummated at the place of business 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. In the event a retailer has no permanent place of business, the place or places at which the retail sales are consummated shall be as determined under the rules and regulations prescribed by 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 revenue arising from such service allocable to the city 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.
(2) (a) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Sales and Use Tax Act, 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, are hereby adopted and made a part of this chapter as through fully set forth herein.
(b) 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 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 the state 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) 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.
(d) There shall be excluded from the purchase price paid or changed by which the tax is measured:
(i) The amount of any sales or use tax imposed by the state of Utah upon a retailer or consumer;
(ii) The gross receipts from the sale of or the cost of storage, use or other consumption of tangible personal property upon which a sales or use tax has become due by reason of the sale transaction to any other municipality and any county in the state of Utah, under the sales or use tax ordinance enacted by that county or municipality in accordance with the Sales and Use Tax Act. [Ord. 90-51 § 4, 1990; Ord. 87-39 §§ 4, 5, 1987; Ord. 87-34 §§ 6-01-003, 6-01-004, 1987; Ord. 82-1 §§ 4, 5, 1982.]
3.05.040 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 11-9-5, Utah Code Annotated 1953. [Ord. 87-39 § 6, 1987.]
3.05.050 Penalties.
Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine in an amount less than $300.00 or imprisonment for a period of not more than six months, or by both such fine and imprisonment. [Ord. 90-51 § 6, 1990; Ord. 87-39 § 8, 1987; Ord. 82-1 § 7, 1982.]
3.05.060 Tax for road construction.
In addition to any other tax authorized by the laws of the state of Utah and/or of this municipality, there hereby is established, approved, and levied a sales and use tax upon the retail sales, as defined and included in Section 59-12-103(1), Utah Code Annotated 1953, and as restricted in Section 59-12-1001(1)(b), Utah Code Annotated 1953, as amended, of three-tenths of one percent, the same to be used in connection with the financing of construction and maintenance of streets and highways for Naples City.
A sales and use tax of three-tenths of one percent is hereby levied on all sales and uses described in Section 59-12-103, Utah Code Annotated 1953, as the same may be amended from time to time, subject to the exceptions provided in Section 59-12-104, Utah Code Annotated 1953, as amended from time to time.
Commencing upon the effective date of this tax as provided hereafter the tax imposed by this section shall be collected by the Utah State Tax Commission. The Commission shall transmit to the city monthly by electronic funds transfer the revenues generated by the tax imposed by this section.
The tax imposed by this section shall be used by the city for construction and maintenance of certain roadways under the city’s jurisdiction, and may be pledged for the payment of bonds or other evidences of indebtedness issued by the city for the construction, maintenance and equipment necessary for maintenance of roadways under the city’s jurisdiction. [Ord. 09-118, 2009; Ord. 07-105, 2007.]
3.05.070 City option sales and use tax.
Pursuant to the laws of the state of Utah, in accordance with Title 59, Chapter 12, Part 21, Utah Code Annotated, the purpose of this section is to enact a municipal sales and use tax of 0.20 percent.
(1) Municipal Sales and Use Tax. Naples City hereby imposes a municipal sales and use tax of 0.20 percent on the transactions described in Title 59, Chapter 12, Part 21, Utah Code Annotated, within the boundaries of Naples City. The sales and use tax of 0.20 percent shall not apply to those sales and uses described as exempt under Title 59, Chapter 12, Part 21, Utah Code Annotated.
(2) Naples City shall provide proper notice to the Utah State Tax Commission on or before January 1, 2016, of the 0.20 percent sales and use tax as required under Title 59, Chapter 12, Part 21, Utah Code Annotated.
(3) Effective Date of the Sales and Use Tax. The municipal sales and use tax of 0.20 percent imposed herein shall be effective on April 1, 2016. The sales and use tax imposed herein shall continue until no later than June 20, 2030. [Ord. 16-178 § 1, 2016.]