HomeMy Public PortalAboutORD-CC-1997-23MOAB CITY ORDINANCE NO. 1997- 23
MUNICIPAL ROADS SALES TAX
An ordinance enacting a .25% sales tax dedicated to funding
the construction and maintenance of municipal streets and roads.
WHEREAS Moab City has relied upon gross business license fees
enacted pursuant to U.C.A. § 10-1-203 for up to 48% of its total
revenues, and said fees were in place prior to January 1, 1996.
WHEREAS effective January 1, 1998 the Utah State Legislature
has substantially repealed and revised U.C.A. § 10-1-203 to limit
the ability of cities to raise revenue via gross business license
fees.
WHEREAS Moab City does not currently have a public transit tax
as is authorized by U.C.A. § 59-12-501.
WHEREAS U.C.A. § 59-12-1001 and § 59-12-1002 authorize Moab
City to enact a .25% sales tax for purposes of raising revenue for
municipal roads.
NOW THEREFORE, MOAB CITY, upon action of the governing body,
enacts as follows:
1. This ordinance shall take effect on January 1, 1998.
2. The following new code sections are adopted:
3.15.010 Definitions.
Except as is expressly stated otherwise, this ordinance shall
be interpreted consistently with the provisions of the Utah Sales
and Use Tax Act. The statutory definitions contained in U.C.A. §
59-12-102, as amended, are hereby incorporated by reference.
3.15.020 Tax Assessment.
In addition to all other sales taxes, there is hereby levied
against the purchaser a municipal road sales tax at the rate of
.25% of the gross sales price upon the following types of
transactions within the Moab City Limits:
1. Retail sales of tangible personal property;
2. Sums paid to common carriers or telecommunications
providers for transportation services and intrastate
telecommunications, respectively;
3. Meals sold;
4. Admissions fees for movies,
museums, exhibitions, concerts, shows of
events, amusement events, river runs,
swimming pools, horseback rides, golf
recreational, cultural, or entertainment
denominated.
theatrical productions,
any type, rodeos, sporting
jeep tours, boat rides,
courses, or any similar
oriented activity, however
5. Laundry and dry cleaning services;
6. Services for the repair, maintenance, or installation of
tangible personal property;
7. Leases and rentals of tangible personal property,
provided the property is maintained, stored, or used within the
city limits; and
8. Transient public accommodations; and
9. A11 other transactions subject to taxation pursuant to
U.C.A. § 59-12-103(1), as amended.
3.15.030 Exemptions.
The following transactions are exempt from taxes assessed
under this chapter:
1. Wholesale transactions in which goods are sold to a
person holding a sales tax license and where the goods are held
for resale to the ultimate consumer.
3.15.040 Sales Tax License.
Every person or entity engaging in sales subject to this
chapter shall obtain a sales tax license, as is required by Chapter
3.12 of the Moab Municipal Code and U.C.A. § 59-12-106. Persons or
entities already having a valid sales tax license issued by the
Utah State Tax Commission pursuant to those sections need not
obtain any additional license.
3.15.050 Remittances and Collection.
1. The City of Moab shall contract with the Utah State Tax
Commission for assessment, administration, and enforcement services
for all taxes assessed under this chapter. Sums collected shall be
remitted to the City in accordance with that agreement.
2. A11 persons subject to this chapter shall make
remittances in accordance with rules and regulations promulgated by
the Commission and as is otherwise mandated by state law.
3. The tax enacted under this chapter shall be paid
quarterly, on the first day of January, April, July, and October of
each calendar year, unless the Licensee is required to submit
monthly remittances pursuant to state law or regulations
promulgated by the Commission.
a. Quarterly remittances shall be regarded as timely,
provided that all sums are paid in full no later than thirty days
from the quarterly due date.
4. Licensees and all vendors or other persons subject to
this chapter, including persons acquiring a business or its assets,
are liable for all penalties, interest, costs of collection,
statutory liens, and related remedies available to the Commission
for collection of unpaid taxes under the Utah Sales and Use Tax
Act, which remedies are hereby incorporated by reference.
3.15.060 Application of Funds.
Funds generated pursuant to
and appropriated solely for the
repair of municipal public
infrastructure.
this Chapter shall be collected
maintenance, construction, and
roads, streets, and related
3.15.070 Severability.
If any provision of this ordinance shall be held to be void,
unconstitutional, or unenforceable by any court of competent
jurisdiction, it shall be severed from the remainder of this
ordinance, which shall remain in full force and effect.
Passed and adopted by action of the Governing body of Moab
City in open session this %S day of /\JQV `fLeg. , 1997.
Attest:
(Jf, ,eu4Azi4041lE
ndra E. Bea regard /
Recorder
Deputy
or H ema A . Blacks
fPo-74441