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Show LEGAL NOTICE ORDINANCE NO. 71 AN ORDINANCE CONFIRMING AN ORDINANCE ORDIN-ANCE IMPOSING A CITY SALES AND USE TAX, AND FURTHER CONFIRMING CONFIRM-ING ALL ACTS DONE PURSUANT TO THE PROVISIONS OF SAID ORDINANCE. ORDIN-ANCE. BE IT ORDAINED BY THE CITY COUNCIL OF SPRINGVILLE CITY, UTAH: That a certain ordinance designated as Ordinance Ordin-ance No. Special, passed by the City Council of Springville at a special meeting thereof held June 28, 1961, and published in the Provo Daily Herald June 30, 1961, which ordinance is hereinafter set forth in full, together with all acts authorized by said ordinance which have been done pursuant thereto for the purpose of implementing and making mak-ing effective the provisions thereof, be and the same are hereby confirmed, ratified, adopted and approved; ap-proved; and said ordinance is hereby declared to be valid, subsisting and in full force and effect. Said ordinance is as follows, to-wit: city that this ordinance become effectivTl iately. Section 9. Effective Date. This shall take effect upon the 30th June 1961 Adopted by the City Council of the' Springville, Utah, this 28th day of P MURRAY PEAY, j$ Attest: Frank G. Memory, Acting CitvV'; That the Mayor and City Council hereh any and all irregularities in the notice and thereof calling the special meeting at u !' foregoing ordinance was adopted; and do f waive any and all irregularities in the Pny, of said special meeting and the passage of dinance. Sai- PASSED and ADOPTED by the u, vote of the City Council of Springville in meeting assembled this 3rd day of Tuiv ,5-Signed, ,5-Signed, J. Emmett Bird, Mayor Signed, Blaine P. Clyde, Councilman Signed, Frank G. Memory, Councils, Signed, Murray Peay, Councilman Signed, Ruel E. Crandall, Council 1 Signed, F. Calvin Packard, Council ATTEST: (SEAL) lm Signed, Lloyd J. Ashcraft, City Recork Published in the Springville Herald U,i. Annotated 1953, shall not be obligated to dct mine the place or places within any county or mun icipality where public utilities services are : rcndo , but the place of sale or the sales tax rcve nues ans ing from such service allocable to the determined by the State Tax Commission pujuant to an appropriate formula and other lules and ieB ulations to be prescribed and adopted by it. (b) (1) Except as hereinafter provided, ana except insofar as hey are incon sis tent wi h e provisions of the Uniform Local Sales and Use lax Law of Utah, all of the provisions of P" Title 59, Utah Code Annotated 1953, , as ded and in force and effect on July 1, 1959,: nsofar a they relate to sales taxes, excepting Sections 5 and 59-15-21 thereof, and excepting .for the amount of the tax levied therein, are hereby adop ted and made a part of this ordinance as though fully set forth herein. (2) Wherever, and to the extent that in Chapter Chap-ter 15 of Title 59, Utah Code Annotated 19o2 , the State of Utah is named or referred to as the : taxmg agency, the name of this city shall substituted therefor. Nothing in this subdivision shaU be deemed deem-ed to require substitution of the name of the city for the word "State" when that word is used as part of the title of the State Tax Commission or f rwrttntinn of the State of Utah, nor shall ORDINANCE NO. SPECIAL AN ORDINANCE IMPOSING A CITY SALES AND USE TAX, PROVIDING FOR THE PERFORMANCE BY THE STATE TAX COMMISSION OF ALL FUNCTIONS INCIDENT IN-CIDENT TO THE ADMINISTRATION, OPERATION, AND COLLECTION OF A SALES AND USE TAX HEREBY IMPOSED, IMPOS-ED, AND PROVIDING PENALTIES FOR VIOLATION THEREOF. BE IT ORDAINED BY THE CITY COUNCIL COUN-CIL OF SPRINGVILLE CITY, UTAH: Section 1 . Title. This ordinance shall be known as "The Uniform Local Sales and Use Tax Ordinance Ordin-ance of the City of Springville." Section 2. Purpose. The City Council hereby declares that this ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish these purposes: (a) To adopt a sales and use tax ordinance which complies with the requirements and limitations limita-tions contained in the Uniform Local Sales and Use Tax Law of Utah, Chapter 9 of Title 11, Utah Code Annotated 1953, as amended. the name of the city be substituted for that of the State in any section when the result of that sud-stitution sud-stitution would require action to be taken by or against the city or any agency thereof, rather than by or against the State Tax Commission in performing per-forming the functions incident to the administration or operation of this ordinance. (3) If an annual license has been issued to a retailer under Section 59-15-3 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 pur-chase price paid or charged by which the tax is measured: (A) The amount of any sales or use tax imposed im-posed by the State of Utah upon a retailer or consumer; con-sumer; (B) Receipts from the sale of tangible personal property upon which a sales or use tax has become due by reason of the same transaction 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 Uni-form Local Sales and Use Tax Law of Utah. Section 5. Use Tax. (a) An excise tax is hereby imposed on the storage, use, or other consumption con-sumption in this city of tangible personal property from any retailer on or after the operative date of this ordinance for storage, use or other consumption in the city at the rate of one half of one per cent (')' f tne saes Price f trie property. (b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions pro-visions of said Uniform Local Sales and Use Xax Law of Utah, all of the provisions of Chapter 16, Title 59, Utah Code Annotated 1953, as amended and in force and effect on July 1, 1959, applicable to use taxes, excepting the provisions of Section 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. (b) lo adopt a sales and use tax ordinance which incorporates provisions identical to those of Chapters 15 and 16 of Title 59, Utah Code Annotated An-notated 1953, as amended, to wit: The Emergency Revenue Act of 1933, and the Use, Tax Act of 1937, respectively, insofar as those provisions are not inconsistent in-consistent with the requirements and limitations contained in said Uniform Local Sales and Use Tax Law of Utah. (c) To adopt a sales and use tax ordinance which imposes a one half of one per cent (V2) tax and provide a measure therefor that can be administered ad-ministered and collected by the State Tax Commission Commis-sion in a manner that adapts itself as fully as practical prac-tical to the existing statutory and administrative procedures followed by the State Tax Commission in administering and collecting the sales and use taxes of the State of Utah. (d) To adopt a sales and use tax ordinance which can be administered in a manner that will exclude the receipts of particular sales from the measure of the sales tax imposed by this city which have been included in the measure of the sales tax imposed by any other municipality and county of the State of Utah, other than the county in which this city is located, and avoid imposing a use tax on the storage, use or other consumption of tangible personal property in this city when the gross receipts re-ceipts from the sale of or the use of that property have been subject to a sales or use tax by any other municipality or county of the State of Utah, other than the county in which this city is located, pursuant pur-suant to a sales and use tax ordinance enacted under the provisions of said Uniform Sales and Use Tax Law of Utah. (2) Wherever and to the extent that in said 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 this city shall be substituted sub-stituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of this city for the word "State" when that word is used as part of the title of the Sate Tax Commission, or of the Constitution of the State of Utah, nor shall the name of the city 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 city or any agency thereof, rather than by or against the State Tax Commission in performing perform-ing 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: Section 3. Operative Date of Contract with the State. This ordinance shall become operative on July 1, 1961, and prior thereto- this city shall contract con-tract with the State Tax Commission to perform all functions incident to the administration and operation op-eration of this sales and use tax ordinance, and provided further, that this ordinance shall not become be-come operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of Utah. Section 4. Sales Tax. (a) ( 1 ) From and after the operative 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, ser-vices, and meals made within the city at the rate of one half of one per cent (12). (2) For the purposes of this ordinance all retail re-tail sales shall be presumed to have been consum-ated consum-ated 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 destina-tion or to a common carrier for delivery to an out-of-state destination. In the event 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 consumated shall be as determined under the rules and regulations prescribed pre-scribed and adopted by the State Tax Commission. Public utilities as defined by Title 54, Utah Code (B The storage, use, or other consumption consump-tion of tangible personal property, 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 anv other municipality and any county of the State. Sections. Penalties. Any person violating any of he provisions of this ordinance shall be deemed guilty of a misdemeanor and upon conviction thTre L nnnnPUniShable by a fkle b an amount less than $300.00 or imprisonment for a period of no more than six months, or by both such fine and imprisonment. c ana Section 7. Severability. If any section k section, sentence clause, phVase, or "port t of tls ordinance, including but not limited to any exemn tion is for any reason held to be invalid A XemP" stitutional by the decision of any court oT" tent jurisdiction, such decision sna 1 not affST vahdity of the remaining portions of th I a the It is the intentiongof C'ol-each C'ol-each separate provxsion of this ordLancdfall K deemed independent of all other nm!2? u be Section 8. Emergency. The cZ cT and declares that it if necessa ? f o "the preservation of the peace- health and safeTy oflf C |