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HomeMy Public PortalAboutORD-CC-1986-03This ordinance is to be used only as a guide and is not intended to be a substitute for competent legal assistance. ORDINANCE NO. 86-03 Draft Date 3/7/86, 3/17/86 Date Adopted 6/4/86 Date Effective 7/1/86 Be it resolved by Section 1. Sales and Use Tax AN ORDINANCE IMPOSING A 58/64 PERCENT LOCAL SALES AND USE TAX, PROVIDING FOR THE PEFORMANCE BY THE STATE TAX COMMISSION OF ALL FUNCTIONS INCIDENT TO THE ADMINISTRATION, OPERATION AND COLLECTION OF A SALES AND USE TAX HEREBY IMPOSED, AND PROVIDING PENALTIES FOR THE VIOLATION THEREOF. the City Council of Moab City, Utah that: Title. This ordinance shall be known as the "Uniform Local Ordinance" of Moab City. Section 2. Purpose. The Utah Legislature has authorized municipalities of the State of Utah to enact Sales and Use Tax Ordinances imposing a 58/64 per- cent tax, effective July 1, 1986, and has authorized said tax to be increased to 1 percent effective July 1, 1987. It is the purpose of this ordinance to levy and impose a 58/64 percent local option sales and use tax effective July 1, 1986, to increase said sales and use tax to 1 percent effective July 1, 1987, 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, Chapter 9, Title 11, Utah Code Annotated, 1953. Section 3. Effective Date. This ordinance shall become effective as of 12:01 o'clock 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 The provisions of the previously enacted Uniform Local Sales and Use Tax ordinance of the municipality which is repealed hereby and which are in conflict herewith shall continue effective until 12:00 o'clock midnight, June 30, 1986. The provisions of this ordinance which are not in conflict with said former ordinance 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. Section 4. Sales Tax. A. (1) From and after 12:01 o'clock a.m., July 1, 1986, 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. Said rate of 58/64 percent shall be increased to 1 percent from and after 12:01 o'clock a.m., July 1, 1987. (2) For the purposes of this ordinance, 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. 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. B. (1) 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 Chapter 15, Title 59, Utah Code Annotated, 1953, as amended, and in force and effect on the effective date of this ordinance, 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 ordinance as though fully set forth herein. (2) Wherever, and to the extent that in Chapter 15 of Title 59, 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 subparagraph (B) 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 opera- tion of this ordinance. (3) If an annual license has been issued to a retailer under Section 59-15-3, Utah Code Annotated, 1953, an additional license shall not be required by reason of this section. (4) There shall be excluded from the purchase price paid or charged by which the tax is measured: a. The amount of any sales or use tax imposed by the State of Utah on a retailer or consumer; b. Receipts from the sale of tangible personal property on which a sales or use tax has become due by reason of the same transac- tion 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. Section 5. Use Tax. A. An excise tax is hereby imposed on the storage, use, or other con- sumption in this municipality of tangible personal property from any retailer on or after the operative date of this ordinance for storage, use or other consump- tion in the municipality at the rate of 58/64 percent of the sales price of the property. B. (1) 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 Chapter 16, Title 59, Utah Code Annotated 1953, as amended and in force and effect on the effective date of this ordinance, 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 made a part of this section as though fully set forth herein. (2) Wherever and to the extent that in Chapter 16 of Title 59, Utah Code Annotated 1953, the State of Utah is named or referred to as the "taxing agency," the name of Moab City shall be substituted therefor. Nothing in this subparagraph (B) 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 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 ordinance. (3) There shall be exempt from the tax due under this section: a. The amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer; b. The storage, use or other consumption of tangible personal pro- perty, 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. Section 6. Execution. The Mayor is authorized to execute whatever docu- ments 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. Section 7. Contract with State Tax Commission. Heretofore, this muni- cipality 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 ordinance. Section 8. Penalties. Any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punishable by a fine in an amount less than $1,000.00 or imprisonment for a period of not more than six months, or by both such fine and imprisonment. Section 9. Severability. If any section, subsection, sentence, clause, phrase or portion of this ordinance, 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 ordinance. It is the intention of the City Council that each separate provision of this ordinance shall be deemed indepen- dent of all other provisions herein. PASSED and APPROVED this 4th day of June , 1986. City of Moab (Insert name of municipality)