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HomeMy Public PortalAboutORD-CC-2007-17ORDINANCE 2007-17 AN ORDINANCE REPEALING THE MUNICIPAL ROAD TAX AND ENACTING THE MUNICIPAL HIGHWAY SALES TAX AT A RATE OF .30% WHEREAS, the Moab City Council has the power to establish a sales tax on retail sales for the purposes of funding the construction and maintenance of highways pursuant to UCA Section 59-12-1001; and WHEREAS, the City of Moab enacted a municipal highway sales tax, known as the Municipal Roads Sales Tax, at a rate of 0.25% in 1997; and WHEREAS, this municipal road tax was enacted by the Moab City Council by Ordinance 1997-23; and WHEREAS, during the 2007 General Legislative Session, the Utah State Legislature altered the State Tax Code to remove unprepared foods from the sales tax base of the transit sales tax; and WHEREAS, the State Legislature anticipated that the removal of unprepared food from the sales tax base would negatively affect sales tax collections by municipalities which have imposed a highway sales tax; and WHEREAS, the State of Utah provided for cities to increase the municipal highway sales tax to up to 0.30% pursuant to UCA Section 59-12-1001 with the intent to reclaim a portion of said forfeited tax collections, and WHEREAS, a city may increase the municipal highway tax rate to up to 0.30% on or after January 1, 2008, without being subject to the voter approval requirements enumerated in State Code. NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Moab that: SECTION 1. REPEALER: City of Moab Ordinance 1997-23 levying a one -quarter of one percent Municipal Road Sales Tax hereby is repealed. SECTION 2. ESTABLISHMENT OF A 0.30% MUNICIPAL HIGHWAY SALES TAX: 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 UCA Subsection 59-12-103(1) and as restricted in UCA Subsection 59-12-1001 (1) (b), as amended, of three tenths of one percent (0.30%), the same to be used in connection with the financing of the construction and maintenance of roads and highways within the City of Moab. Ordinance 2007-17 Page 1 of 2 SECTION 3. Er'N'ECTIVE DATE. This Ordinance shall become effective on January 1, 2008. PASSED AND APPROVED THIS 9TH DAY OCBER OF, 2007. David L. Sakrison Mayor EST: achel Ellison City Rdcorder Ordinance 2007-17 Page 2 of 2 CRIf OIFr']�OitlB ORDINANCES #2007-17 AND .#2007-18 AN ORDfNANCE REPEALING THE MUNICIPAL ROAD TAKE AND ENACT- ING THE MUNICIPAL HIGHWAY SALES TAX AT A RATE OF F .30% -AND- �: AN ORDINANCE. ENACTING THE RESORT COMMU- NITY SALES TAXAT A RATE OF 1.6°% Ordinances #2007-17 and #2007- 18 were adopted at a Regular City Council Meeting held on Oc- tober 9, 2007 at the Moab City Council Chambers, 217 East Center Street. Moab, Utah 84532 Com- plete copies of Ordi- nances #2007-17 and #2007-18 are available online at: www.moabc- ity.org or at the C'ty of Moab Recorder's Of- fice at 217 East Cen- ter Street. Moab, Utah 84532 /s/ Rachel Ellison, City Recorder Published in The Times -Independent, Moab, Utah October 18, 2007. Proof of Publication STATE OF UTAH, SS. County of Grand, Zane W. Taylor, being first duly sworn accord- ing to law, deposes and says: That he is the pubisher of The Times -Independent, a weekly newspaper of general circulation, published every Thursday at Moab, Grand County, State of Utah; that the notice City of Moab Odinances #2007-17 & #2007-18 hereto attached, and which is made a part of this Affida- vit of Publication, was published in said newspaper for a period of 1 consecutive issues, the first publication date having been made October 18, 2007 ; and the last on ; and the said notice was published in each and every copy of said newspaper during the period and time of publication, and that it was published in the newspa- per proper and not in a supplement thereof. Publisher Subscribed and sworn before me this Notary Public Residing in Moab, Utah My Commission Expires NOTARY PUBLIC SADIE WARNER 448/ Easy Street Moab, Utah 84532 My Commission Expires November 18, 2009 STATE OF UTAH