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Show (4) There shall be excluded from the gross receipts by which the tax is measured: (A) The amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer; (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, other than the county in which this city is located, under a sales or use ax ordinance enacted en-acted by that county or municipality mun-icipality in accordance with the Uniform Local Sales and Use Tax Law of Utah. Section 5. Use Tax. (a) An excise tax is hereby imposed on the storage, use, or consumption con-sumption in this city of tangible tan-gible personal property from any retailer on or after the operative date of this ordinance ordi-nance for storage, use or other consumption in the city at the rate of one half of one per cent () of the sales price of the property. (b) (1) Except as hereinafter herein-after provided, and except insofar in-sofar as they are inconsistent with the provisions of said Uniform Local Sales and Use Tax Law of Utah, all of the provisions of Chapter 16, Title 59, Utah Code Annotated 1953, as amended and in force and effect on October 1, 19G1, applicable ap-plicable to use taxes, excepting except-ing 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. (2) Wherever and to the extent that in said Chapter 16 of Title 59, Utah Code Annotated Anno-tated 1953, the State of Utah is named or referred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in this subdivision sub-division 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 State 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 arty section when the results of that substitution sub-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 Continued on Page Five State Tax Commission in a manner that adapts itself as fully as practical to the existing exist-ing statutory and administrative administra-tive 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 meas-ure 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 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, lo-cated, pursuant to a sales and use tax ordinance enacted under un-der the provisions of said Uniform Uni-form Sales and Use Tax Law of Utah. Section 3. Operative Date of Contract with the State. This ordinance shall become effective on October 1, 1961, and prior thereto, this city shall contract with the State Tax Commission to perform all functions incident to the administration and operation of this sales and use tax ordinance, ordi-nance, and provided further, that this ordinance shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance Or-dinance of the County of Beaver. Section 4. Sales Tax. (a) (1) From and after the operative oper-ative date of this ordinance, there is levied and there shall be collected and paid a tax upon every retail sale of tangible tan-gible personal property, services serv-ices and meals made within the city at the rate of one half of one per cent ( V2 ) . (2) For the purpose of this ordinance all retail sales shall be presumed to have been consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer retail-er or his agent to an out-of-state dstination or to a common com-mon carrier for delivery to an out-of-state destination. In the event a retailer has no permanent perma-nent place of business in the state, or has more than one place of business, the place or places at which the retail sales are consummated shall be as determined under the rules and regulations prescribed and adopted by the State Tax Commission. Com-mission. Public utilities as defined de-fined by Title 54, Utah Code Annotated 1953, shall not be obligated to determine 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 allo-cable 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 herein-after provided, and except insofar in-sofar as they are inconsistent with the provisions of the Uniform Uni-form Local Sales and Use Tax Law of Utah, all of the provisions pro-visions of Chapter 15, Title 59, Utah Code Annotated 1953, as amended and in force and effect ef-fect on October 1, 1961, insofar as they relate to sales taxes, . excepting Sections 59-15-1 and 59-15-21 thereof, and excepting except-ing for the amount of the tax levied therein, are hereby adopted and made a part of this ordinance as though fully set forth herein. (2) Wherever, and to the extent ex-tent of Chapter 15 of Title 59, Utah Code Annotated 1953, the State of Utah is named or referred to as the taxing agency, agen-cy, the name of this city shall be substituted therefor. Nothing Noth-ing in this subdivision shall be deemed 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, Com-mission, or of the Constitution of the State of Utah, nor shall the name of the city be substituted sub-stituted for that of the State in any section when the result of that substitution would require re-quire action to be taken by or against the city or any agency thereof, rather than by or against the State Tax Commission Com-mission in performing the functions incident to the administration ad-ministration 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. ORDINANCE NO. 102 AN ORDINANCE IMPOSING IMPOS-ING A CITY SALES AND USE TAX, PROVIDING FOR THE PERFORMANCE BY THE STATE TAX COMMISSION OF ALL FUNCTIONS INCIDENT INCI-DENT TO THE ADMINISTRA-T ADMINISTRA-T I O N, OPERATION, AND COLLECTION OF A SALES AND USE TAX HEREBY IMPOSED, IM-POSED, AND PROVIDING PENALTIES FOR VIOLATION THEREOF. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MILFORD, UTAH: Section 1. Title. This ordinance ordi-nance shall be known as "The Uniform Local Sales and Use Tax Ordinance of the City of Milford." Section 2. Purpose. The City Council hereby declares that this ordinance is adopted to achieve the following, among other purposes, and directs that the provision hereof be interpreted in order to accom plish these purposes: (a) To adopt a sales and use tax ordinance which complies com-plies with the requirements and limitations contained in the Uniform Local Sales and Use Tax Law of Utah, Chapter 114, Laws of Utah, 1959. (b) To adopt a sales and Use tax ordinance which incorporates in-corporates provisions identical to those of Chapters 15 and 16 of Title 59, Utah Code Annotated, Anno-tated, 1953, as amended, to-wit: to-wit: The Emergency Revenue Act of 19S3, and the Use Tax Act of 1937, respectively, insofar in-sofar as those provisions are not inconsistent with the requirements re-quirements and limitations contained in said Uniform Local Lo-cal 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 () tax and provide a measure therefor that can be administered adminis-tered - and collected by the ORDINANCE NO. 102 (Continued from Page Two) to the administration or operation oper-ation 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; (B) The storage, use, or other oth-er consumption of tangible personal per-sonal property, the gross receipts re-ceipts from the sales of or the cost of which has been subject to sales or use tax under un-der a sales or use tax ordinance ordi-nance enacted in accordance with the Uniform Local Sales and Use Tax Law of Utah by any other municipality and any county of the State, other than the county in which this municipality is located. Section 6. Penalties. Any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor, and upon conviction con-viction thereof, shall be punishable pun-ishable by a fine of not more 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, sen-tence, clause phrase, or portion por-tion of this ordinance, including includ-ing but not limited to any exemption, ex-emption, is for any reason held to be invalid or unconstitutional unconstitu-tional 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 Council that each separate sep-arate provision of this ordinance ordi-nance shall be deemed independent inde-pendent of all other provisions herein. Section 8. Emergency. The City Council finds and declares de-clares that it is necessary for the immediate preservation of the peace, health and safety of this city that this ordinance become effective immediately. Section 9. Effective Date. This ordinance shall take effect ef-fect upon the date of its first publication, Adopted by the City Council Coun-cil of the City of Milford, Utah, this 6th day of September, Septem-ber, 1961. R. L. KIZER, Mayor. ATTEST: V. M. BURNS, City Recorder. Voting For: Five. Voting Against: None. Pub. Sept. 7, 1961. |