| OCR Text |
Show Millard County Chronicle Thursday, March 28, 1963 L e a A f, NOTICES Probata and Guardianship Notice. No-tice. Consult Clerk of District Court, or respectiTe signers few information. ORDINANCE AN ORDINANCE IMPOSING A CITY , SALES AND USE TAX, PROVID ING FOR THE PERFORMANCE BY THE STATE TAX COMMISSION COMMIS-SION OF ALL FUNCTIONS INCIDENT INCI-DENT TO THE ADMINISTRATION, ADMINISTRA-TION, OPERATION, AND COLLECTION COL-LECTION OF A SALES AND USE TAX HEREBY IMPOSED, AND PROVIDING PENALTIES FOR VIOLATION VI-OLATION THEREOF. BE IT ORDAINED BY THE CITY COUNCIL OF DELTA 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 Delta." Section 2. Purpose. The City Council hereby declares that this ordinance is adopted to achieve the following, among other purposes, pur-poses, and directs that the provisions provi-sions hereof be Interpreted in order or-der to accomplish these purposes: (a) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in the Uniform Local Sales and Use Tax Law of Utah, Chapter 9 of Title 11, Utah Code Annotated 1053, ns amended. (b) To adopt a sales and use tax ordinance which incorporates provisions identical to those of Chapters 15 and 16 of Title 51), Utah Code Annotated 1953, as a-mended, a-mended, to wit: The Emergency Revenue Act of 1933, and the Use Tax Act of 1937, respectively, insofar in-sofar as those provisions are not inconsistent with the requirements and limitat.ons 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 ( tax and provide a measure therefor that can be administered and collected col-lected by the State Tax Commission Commis-sion in a manner that adapts itself as fully as practical to the existing statutory and administrative procedures pro-cedures followed by the State Tax Commission in administerting 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 admin-istered in a manner that will exclude ex-clude the receipts of particular sales from the measure of the sales tax imposed by this city which For rare, jjjj 8 jjjjjjjj ( delicious mK V smoothness. Ktf SliBSH jot! sum Wherever you go, the bourbon to beat if you can... Also Available BOTTLED IN BOND! ierfill-Frazier THE GREAT KENTUCKY BOURBON FOR OVER 150 YEARS M PROOF. ..DISTILLED AND BOTTLED Br WATERfILL AND FRAZIER DISTILLERY CO.. BAROSTOWN. KY. WHEEL ALIGNMENT AND WHEEL BALANCING AUTO GLASS SERVICE Windshields Windows ONE DAY SERVICE ON FLAT GLASS Mufflers - Pipes Brakes LARGE STOCK TO CHOOSE FROM 292 EAST MAIN DELTA, UTAH asrsi ANNOUNCING . . . OUR ANIIUAL SPRING F66i S5S29E9 TUESDAY, APRIL 2, 1963 -SALE STARTS AT 10:00 A. M.- BUYERS FROM SEVERAL WESTERN STATES WILL BE HERE FOR THIS SPECIAL SALE. Plan now to consign your calves and yearlings to this Reputation Sale, where competitive bidding will bring TOP PRICES BONDED FOR YOUR PROTECTION DELTA LIVESTOCK AUCTION DELTA, UTAH PHONE 2361 Elwin L. Pace, Owner Phone 2291 have been included in the measure of the sales tax imposed by any other municipality and county of the State of Utah, other Sian the county in which this city Is located, i and avoid imposing a use ax on I the storage, use or other consump-i consump-i tion of tangible personal property I in this city when the gross receipts j trom the sale of or the use of that i property have been subject to a .sales or use tax by any other mu-I mu-I n cipality or county of the State of j Utah, other than the county in which this city is located, pursuant to a sales and use tax ordinance enacted under the provisions of said Uniform Stales and Use Tax Law of Utah. Section 3. Operative Date of Contract Con-tract with the State. This ordinance shall become operative on April J, 1963, and prior thereto, this city shall contract with the State Tax Commission to perform all functions incident to the administration adminis-tration and operation of this sales and use tax ordinance, and provided pro-vided further, that this ordinance shall not become operative prior to the operative date of the Uniform Uni-form Local Sales and Use Tax Ordinance Ordi-nance of the County of Millard. Section 4. Sales Tax. (a) (1) From and after the operative date of th.s 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 ('&). (2) For the purposes of this ordinance all retail sales shall be presumed to have been consummated consum-mated at the place of business of the retailer unless the tangible personal property sold is delivered oy the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. In the jvent a retailer has no permanent place of bus:ness in the state, or has more than one place of business, busi-ness, the place or places at which ihe 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 by Title 54, Utah Code Annotated 1953, shall not be obligated to determine de-termine the place or places within any county or municipality where public utilities services are rendered, ren-dered, but the place of sale or the sales tax revenues arising from such service allocable to the city shall be as determined by the State Tax Commission pursuant to an appropriate formula and other rules and regulation to be prescribed pre-scribed and adopted by it. (b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions pro-visions of the Uniform Local Tax Sales and Use Tax Law of Utah, all of the provisions of Chapter 15, Title 59, Utah Code Annotated 1953, as amended and in force and effect on July 1, 1959, insofar as they relate to sales taxes, excepting Sections 59-15-1 and 59-15-21 thereof, there-of, and excepting for the amount of the tax levied therein, are hereby here-by adopted and made a part of this ordinance as though fully set forth herein. (2) Wherever, and to the extent that in Chapter 15 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 therefor. there-for. Nothing in this subdivision shall be deemed to require substitution substi-tution 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 of the Constitution of the State of Utah, I nor shall the name of the city be substituted for that of the State in any section when the result of that substitution would require ac tion to be taken by or against the city or any agency thereof, rather than by or against the State Tax Commission in performing the functions incident to the administration adminis-tration or operation of this ordinance. ordi-nance. (3) If an annual license has been issued to a retailer under Section 59-15-3 of the said Utah Code Annotated An-notated 1953, an additional license shall not be required by reason of this section. (4) There shall be excluded from the purchase price paid or charged 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 be-come due by reason of the same transaction to any other municipality munici-pality 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 Local Sales and Use Tax of Utah. Section 5. Use Tax. (a) An excise tax is hereby imposed on the storage, use, or other consumption consump-tion in this city of tangible personal person-al property from any retailer on or after the operative date of this ordinance ord-inance 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 provided, and except insofar as they are incons:stent with the provisions pro-visions 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 July 1, 1959, applicable to use taxes, excepting the provisions of Section 59-16-1 and 59-16-25 thereof, there-of, and excepting for the amount of the tax levied therein, are hereby here-by 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 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 shall be deemed to require the sub stitution 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 any section when the results re-sults 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 in performing per-forming 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 reta.ler or consumer; (B) The storage, use, or other consumption 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 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. Section 6. Penalties. Any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punishable punish-able by a f.ne in an amount less 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, clause, phrase, or portion of this ordinance, including but not limited limit-ed to any exemption is for any reason held to be invalid or unconstitutional un-constitutional 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 provision provi-sion of this ordinance shall be deemed independent of all other provisions herein. Section 8. Emergency. The City Council finds and declares that it is necessary for the immediate preservation pre-servation of the peace, health and safety of this city that this ordinance ordi-nance become effective immediately. immediate-ly. Section 9. Effective Date. This ordinance shall take effect upon the date of its first publication or posting. Adopted by the City Council of the City of Delta, Utah, this 25th day of March, 1963. Ned M. Church (Mayor) Attest: Caroline C. Bennett (City Recorder) Published in the Millard County Chronicle March 28, 1963. TV RUBY SKEEM Spring has finally sprung. Isn't this lovely weather? I hope that it doesn't change before the Chronicle gets to you. Celia Christensen, Ella Christen-sen Christen-sen and Frank Bishop attended funeral services Tuesday in Salt Lake for their aunt, Mrs. Amelia Brashes. David Stevens of Salt Lake City, a grandson of Mr. and Mrs. Norvel Christensen, received his Duty to God Award two weeks ago. David was one of the first in their ward to receive this award. Bishop Jack Willoughby performed perform-ed the marriage ceremony uniting Max Cahoon and Sidney Shields Saturday night. NOTICE TO CREDITORS Estate of William H. Bishop, deceased. de-ceased. Creditors will present claims with vouchers to the undersigned Co-Executrix Co-Executrix and Co-Executor at the office of their attorney, Thorpe Waddingham, at Delta, Utah on or before the 6th day of July, A.D., 1963. Ella B. Christensen, Co-Executrix Co-Executrix of the Estate of William H. Bishop, decease THORPE WADDINGHAM Attorney for Co-Executrix and Co-Executor 374 West Main Delta, Utah Wlll'am Van Bishop, Co-Executor of the Estate of William H. Bishop, deceased. Date of First Publication: March 7, 1963. Date of Final Publication: March 28, 1963. BROADCASTERS for SEEDS and FERTILIZER NOTICE TO CREDITORS Estate of Hans Ronald Mortensen, deceased Creditors will present claims with vouchers to the unders gned Executrix Execu-trix at the office of her attorney, Thorpe Waddingham, at Delta, Utah on or before the 15th day of July, A. D., 1963. THORPE WADDINGHAM Attorney for Executrix Delta, Utah Fern Whicker Mortensen Executrix of the Estate of Hans Ronald Mortensen, deceased Date of First Publication: March 14, 1963. Date of Final Publication: April 4, 1963. f'o. I ' Model M-98-3 bushel... Standard. Available inotfier models and sizes from M5 bushels to 1200 lbs. S59J0 FOR SALE BY John Hersleff W. L LISONBEE & SONS Service Shop RADIO TELEVISION REFRIGERATION ELECTRIC MOTOR REPAIR HOUSE WIRING 271 West Main Delta Phone 2421 IS THE TIME TO PAINT UP TAKE ADVANTAGE OF OUR SPRING mm OUR PRICES ARE REDUCED TO HELP WITH YOUR CITY BE A UTIFICA TION PROGRAM PAINT UP CLEAN UP - FIX UP - MAKE QUALITY MARKET HARDWARE YOUR HEADQUARTERS Roger Stanworth was home from college over the weekend. Pat Kelly recently had an eye operation at the Mayo Clinic. He is a former resident and a brother to Oscar Kelly and Biah Sjostrum Mr. and Mrs. Clark Bishop spent the weekend in Tremonton visiting with Mr. and Mrs. Gerald Bishop and family. Mr. and Mrs. Oscar Kelly and Mr. and Mrs. Norvel Christensen reported re-ported having a nice time in Las Vegas visiting with Dawn Moody and family and Helen and Forrest Taylor and family. Barbara and Scott Roundy, children child-ren of Mr. nd Mrs. Howard Roundy, celebrated theif birthdays Marcn 24. Barbara was 7 and Scott was 10. Mr. Clifton Skeem received word of his 5-year old grandson, Gye Skeem, being operated on Thursday. Thurs-day. Gye is the son of Calvin and Evelyn Skeem and they now live In Salt Lake City. Dave Nichols had a visit from his sister, Josle Williams. Enga Peterson had a big family dinner for rier birthday Saturday. Val Styler is celebrating his birthday in California. Leavean Gillen is attending the 4-H Leadership School in Richfield to learn more about home decorat- I Helen Memmott and Kelly and Evelyn Hawiey went to rrovo to keep an eye appointment for Tve-lyn. Tve-lyn. They went pn into Salt Lake to see young Gye Skeem. 7,500 Bead It In The CHRONICLE Buy from Inicrmouiitaiii Farmers Ass'n REX WOOD Branch Mgr. for your fertilizer , needs -1 . tit Th if ' 'i 1 "J r f:: Jkllllmhi J Furl 12 n n pisntiHfl CORN SUGAR BEETS SMALL GRAINS POTATOES There are many advantages to early fertilization in most western areas - you get the job done before the late spring rush; plants get the nutrients they need for an early start; early application checks water run-off and increases water-holding capacity. On corn, sugar beets, potatoes, small grains and other crops, many farmers report excellent results with pre-plant fertilization. So apply fertilizer now - and insist on USS Nitrogen Fertilizers, made by United States Steel. USS Ammonium Nitrate 33'iG Nitrogen USS Ammonium Sulfate 21S Nitrogen, plus 2 sulfur USS Anhydrous Ammonia 12' Nitrogen USS Nitrogen Fertilizers are available in bag, bulk or tank. Order USS Nitrogen Fertilizers today. Nitrogen Fertilizers 3 4 r4 |
