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one -quarter of one percent Municipal Road Sales Tax hereby is repealed.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