HomeMy Public PortalAboutORD-CC-1990-04ORDINANCE NO. 90-04
AN ORDINANCE IMPOSING A ONE PERCENT MUNICIPAL SALES AND USE TAX,
PROVIDING FOR THE PERFORMANCE BY THE STATE TAX COMMISSION OF ALL
FUNCTIONS INCIDENT TO THE ADMINISTRATION, OPERATION AND COLLECTION
OF A SALES AND USE TAX HERERBY IMPOSED, PROVIDING PENALTIES FOR THE
VIOLATION THEREOF.
BE IT ORDAINED BY THE CITY/TOWN COUNCIL OF MOAB CITY ,
UTAH:
Section 1. Title. This ordinance shall be known as the "Sales and
Use Tax Ordinance of the City/Town of Moab
Section 2. Purpose. 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 ordinance to conform the Sales and Use
Tax of the municipality to the requirements of the Sales and Use Tax
Act, Chapter 12 of Title 59, Utah Code Annotated, 1953, as currently
amended.
Section 3. Effective Date. This ordinance shall become effective
as of 12:01 o'clock a.m., January 1st , 1990.
Section 4. Sales and Use Tax.
(a) (1) From and after the effective date of this ordinance,
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.
(2) 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 ordinance at
the rate of one percent of the sales price of the property.
(3) For the purpose of this ordinance 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 determined 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.
(b) (1) 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 Chapter 12, Title 59, Utah Code
Annotated, 1953, as amended, and in force and affect on the effective
date of this ordinance, insofar as they relate to sales taxes,
excepting Sections 59-12-101 and 59-12-119 thereof, are hereby adopted
and made a part of the ordinance as through fully set forth herein.
(2) Wherever, and to the extent that in Chapter 12 of
Title 59, 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 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 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 the ordinance.
(3) If an annual license has been issued to a retailer
under Section 59-12-106 of the said 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 changed by which the tax is measured:
(A) The amount of any sales
State of Utah upon a retailer of consumer;
(B) The gross receipts from the sale of or the
storage, use or other consumption of tangible personal property
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
Utah, under the sales or use tax ordinance enacted by that county
municipality in accordance with the Sales and Use Tax Act.
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Section 6. 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 $ 300.00 or imprisonment for a period of not more than six months,
or by both such fine and imprisonment.
Section 7. Severability. If any section, subsection sentence,
clause, phrase or portion of this ordinance, including butrnot 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/town council that each separate
provision of this ordinance shall be deemed independent of all other
provisions herein.
Adopted by the City/Town Council of Moab , Utah, this
20th day of March , 1990.
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City/Town Recorder
DATE OF FIRST PUBLICATION OR POSTING:
e?1,14t7/4e
Mayor/Chairman
Posted 3/21/90
Publication 3/2R/90