|Paper||Beaver County Monitor|
|Rights||In Copyright (InC)|
|Rights Holder||Alice Smith|
|Publisher||Digitized by J. Willard Marriott Library, University of Utah|
|Paper||Beaver County Monitor|
Semitr PAGE 5 Legal Notices leasing of the taxable energy. "Use" does not include the sale, display, demonstration, or trial of the taxable energy in the regular course of business and held for resale. "Taxable Energy" means gas and electricity. continued from page 4 MILFORD CITY, A Municipal Corporation ORDINANCE NO. 4-- 97 AN ORDINANCE AMENDING THE REVISED ORDINANCES OF THE CITY OF MILFORD. TELEPHONE EXCHANGE TELEPHONE TAX AND CABLE TELEVISION OPERATOR TAX. Preamble It is the intent of Milford City to repeal that portion of die Utility Revenue Tax as contained in Part of the Revised Ordinances of the City of Milford that provided for a tax on the revenue of public utilities, and their competitors and adopt the municipal energy sales and use tax, pursuant to, and in conformance with, Utah Code Ann. et. seq, "The Municipal Energy Sales and Use Tax Act", and to retain the tax on cable television operators and telephone service. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MILFORD, UTAH: SECTION 1. That Title of the Revised 9, Part Ordinances of Milford, Utah be amended to read as follows: There is hereby levied upon every person engaged in the business in the City of Milford of supplying basic local exchange telephone services and cable television operator services, and who conduct upon persons business in the City in competition with a supplier of basic local exchange telephone services and cable television operator services, an annual license tax equal to 5 of the gross revenue derived from the sale and use of the services delivered from and after July 1, 1997 within the corporate limits of me City of Milford, 3. The revenue tax imposed in Section is payable monthly. Each payment shall be due on or before the fifteenth (1 day after the end of each month for which the payment is made and shall be calculated on the amounts billed for Taxable Services within the corporate limits of the city for that month Part TELEPHONE AND SERVICE CABLE OPERATORS REVENUE AND MUNICIPAL ENERGY SALES AND USE TAX ACT DEFINITIONS 5) The following words and phrases when used in mis Part, for the purpose of this Part, shall have the meanings respectively ascribed to them: "Grots Revenue" shall be construed to mean the revenue derived from the sale and use of telephone services and cable television operators services within the City of Milford. "Taxable Service" shall mean ( 1 ) all services provided by cable television operators, and (2) Telephone Service, and (3) those services that are provided in competition with the services described in subparagraphs (1) and MUNICIPAL ENERGY SALES AND USE TAX There is hereby levied, subject to the provisions of this chapter, a tax on every sale or use of taxable energy made within the City of Milford equaling five of the delivered percent value of the taxable energy to the (5) (2) . "Telephone Service" shall mean the sale and use of local telephone exchange access services as defined in Utah Code Ann. II 6-1(1). "Consumer" means a person who acquires taxable energy for any use that is subject to the Municipal Energy Sales and use tax. "Contractual Franchise Fee" means:(a) a fee; (1) the value of energy itself, and (ii) any transportation, freight, customer demand charges, service charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality, (b) "Delivered Value" does not include the amount of a tax paid under Part I or Part 2 of Chapter 12, Tide 59 of the Utah Code Annotated. "Energy Supplier" means a person supplying taxable energy, except for persons supplying a de minimis amount of taxable energy, if such persons are excluded by rule promulgated by the State Tax Commission. "Franchise Agreement" means a franchise or an ordinance, contract, or agreement granting a franchise. "Franchise Tax" means: (a) a franchise tax (b) a tax similar to a franchise tax, or any combination of subsection (a) or (b). "Person" includes an individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. "Sale" means any transfer of title, exchange, or barter, conditional or otherwise, in any manner, of taxable energy for a consideration, It includes: installment and credit sales; (b) any closed transaction constituting a sale: (c any transaction under which right to acquire, use or consume taxable energy is granted under a lease or contract and the transfer would be taxable if an outright sale were made. "Storage" means any keeping or retention of taxable energy in mis City for any purpose except sale in the regular course of business. "Use" means the exercise of any right or power over taxable energy incident to the ownership or the PAYMENT OF TAX . This tax shall be consumer. known as the Municipal energy Sales and Use Tax. The tax shall be (1) calculated on the delivered value of the taxable energy to the consumer. The tax shall be in (2) addition to any sales or use tax on taxable energy imposed by Milford City authorized by Title 59, -Chapter 12, Part 2 of the Utah Code Annotated, The Local Sales and Use Tax Act. ' EXEMPTIONS FROM THE MUNICIPAL ENERGY SALES AND USE TAX No exemptions are ( 1) granted from the Municipal Energy Sales and Use Tax except as expressly provided in Utah code Ann, notwithstanding an exemption of the granted by Utah Code. The following are (2) exempt from the Municipal Energy Sales and Use Tax, pursuant to Utah Code Ann. (a) Sales and use of aviation fuel motor fuel, and special fuels subject to taxation under Title 59, chapter 13 of the Utah Code Annotated; (b) Sales and use of taxable energy that is exempt from taxation under federal law, the United States Constitution, or the Utah Constitution; c) Sales and use of taxable energy purchased or stored for resale; (d) Sales or use of taxable energy to a person, if the primary use of the taxable energy is for use in compounding or producing taxable energy or a fuel subject to taxation under Title 59, Chapter 13 of the Utah Code Annotated; (e) Taxable energy brought into the state by a nonresident for the nonresident's own personal use or enjoyment while within the state, except taxable energy purchased for use in the state by a nonresident living or working in the state at the time of purchase; (f) The sale or use of taxable energy for any purpose other than as a fuel or energy; and (g) The sale of taxable energy for use outside the boundaries of Milford City. (3) The sale, storage, use, or other consumption of taxable energy is exempt from the Municipal Energy Sales and Use Tax levied by this Chapter, provided: (a) The delivered value of the taxable energy has been subject to a municipal energy sales or use tax levkd by another municipality within the state authorized by Title 59, Chapter 12, Part 3 of the Utah code Annotated; and (b) Milford City is paid the difference between the tax paid to the other municipality and the tax mat would otherwise be due under this Chapter, if the tax due under this Chapter exceeds the tax paid to the other municipality. 9 4 6 6 . N O EFFECT UPON EXISTING . FRANCHISES CREDIT FOR FRANCHISE FEES (1) This chapter shall not alter any existing franchise agreements between the City and energy suppliers. (2) There is a credit against the tax due from any consumer in the amount of a contractual franchise fee paid if--. (a) the energy supplier pays the contractual franchise fee to the City pursuant to a franchise agreement in effect on Jury 1, 1997; (b) The contractual franchise fee is passed through by the energy supplier to a consumer as a separately itemized charge; and (el the energy supplier has accepted the franchise. 9- -467. TAX COLLECTION CONTRACT WITH STATE TAX COMMISSION ( 1 ) On or before the effective date of this Part, the City shall contract with the State Tax Commission to perform all functions incident to die administration and collection of the Municipal Energy Sales and Use Tax, in accordance with this Chapter. The Mayor is hereby to authorized enter such agreements with the State Tax Commission that may be necessary to the continued administration and operation of the Municipal Energy Sales and Use Tax Ordinance enacted by this Part, (2) An energy supplier shall pay the Municipal Energy Sales and Use Tax revenues collected from consumers directly to the City monthly if (a) the City is the energy supplier; or(b) (1) the energy supplier estimates that the municipal energy sales and use tax collected annually from its Utah consumers equals $1,000,000 or more, and (ii) die energy supplier collects the Municipal Energy Sales and Use Tax. (3) An energy supplier paying the Municipal energy Sales and Use Tax directly to City may deduct any contractual franchise fees collected by the energy supplier qualifying as a credit and remit the net tax less any amount the energy supplier retains as authorized by 1 10- 307(4), Utah Code Annotated. -- &0untrj Monitor JUNE 19, 1997 and shall be effective upon the date that they are effective as a Utah Statute. NO ADDITIONAL LICENSE TO COLLECT THE WATER RIGHTS DISCUSSION 69. SCHEDULED FOR MILFORD ENERGY MUNICIPAL SALES AND USE TAX REQUIRED - NO ADDITION LICENSE OR REPORTING REQUIREMENTS The Utah Division of Water Rights will hold a public meeting to discuss water rights policies in the Milford area. The informal hearing will take place on Tuesday, July 22, 1997, at 7:30 p.m. in the Milford Senior Citizens' Center, 415 North 100 West, Milford, Utah. We w ill be discussing the establishment of a boundary separating the "Milford District" from the "Blackrock District," says State Engineer and Division of Water Rights Director Bob Morgan, "Wc see this meeting as an opportunity to explain our policies regarding these districts and to hear from the public as well, if someone has ideas to share and is unable to attend the meeting, we encourage them to send written information." To submit written comments or to obtain a copy of the proposed policy contact: Utah Division of Water Rights P.O. Box 506 Cedar City, Utah 8472 or call (80 ) 586-42- 3 The mission of the Division of water Rights is to manage Utah's water with concern for existing water rights, the environment and public welfare No additional license to collect or report the Municipal energy Sales and Use Tax levied by this Chapter is required, provided the energy supplier collecting the tax has a license Issued under Section Utah Code Annotated. SECTION 2.. Severability. If any clause, sentence, subsection, phrase or portion of this part, is for any reason held to be invalid or unconstitutional by the decision of Court of competent any jurisdiction, such decision shall not affect the validity of the remaining portions of this Part. The City Council of the City of Milford hereby declares that it would have adopted this Part and each subsection, sentence, 1 Here Comes Summer clause, thereof or portion phrase irrespective of the fact that any one or more subsections, sentences, clauses, phrases or portions thereof shall be declared invalid or unconstitutional. SECTION 3. Effective Date. This Ordinance shall take effect on June 30, 1997. The Municipal Energy Sales and Use Tax shall be levied beginning 12:01 A.M. July 1, 1997. The City Recorder is ordered to publish or post this ordinance prior to Jury 1, 1997. Passed by the City Council of Milford, Utah, this 3rd day of June, 1997 by the following vote: Ayes: Enoch H. Swain Junior L. Davis Russell Smith Mark Dotson John M. Carter s Mary G. Wiseman, Mayor Attest: s Nedra Kennedy, City Recorder Published in Beaver County Monitor June 19, 1997 1 NEW FEES FOR CAMPING AND PICNICKING ON THE BEAVER RANGER DISTRICT Hansen Planetarium is alerting lltahns to the official return of summer on Saturday, June 21 at 2:20 a.m. MDT. Known as the summer (June) solstice, the arrival of summer marks the exact moment when the Sun reaches its point farthest Beginning June 25, a fee will be north of the celestial equator. The celestial equator lor use of Ponderosa picnic charged is an imaginary line in space located above Earth's area in Beaver Canyon. The site is equator. managed for the Forest Service by Early Saturday morning the sun will reach a Recreation, Country its northernmost point in our skies and will soon High management campground company, until late start rising farther and farther south which also operates all other December when it will be at its southernmost point, in Forest Service campgrounds thereby marking the start of winter. While Utahns Beaver Canyon. and others who reside in the Northern I lemisphcre A few years ago the Forest mark the summer solstice as the start of the installed a new restroom Service in the those increasingly warmer days of summer, and paved the parking lot at Southern Hemisphere, where the seasons are facility the site. High Country Recreation reversed, sec this event as the start of the recently installed new barbecue grills increasingly colder days of winter. at collected revenue using this understand better To help people in Beaver Canyon last natural phenomenon the Hansen Planetarium's campgrounds "Wc are now asking the people Education Specialist Robert Bigelow will present a year. who Ponderosa to help maintain use solstice lecture starting at 12:30 p.m. on Friday the those improvements and help "a build latest the include also will 20th. This presentation new ones in the future by paying a fee Mars visuals from the Hubble Space Telescope. For further information please call the for using the site", said District Ranger I )ayle Flanigan. "Most of the planetarium's Starline Information Service at fees collected at Ponderosa will offset the costs of maintaining the site, including sewage disposal, water system maintenance and repair and But just as daily site cleanup. important, a portion of the fees will be invested in improvements at the site, particularly in the replacement of worn-ou- t picnic tables and benches in the future. This will allow us to continue to provide a high quality picnic site for years to come." The new fee for Ponderosa will be $3 .00 per vehicle. Picnickers will be able to pay using a fee Monday - Saturday station at the site. Groups who wish (cutoff time 1:30 Saturday) to reserve Ponderosa may still do so by contacting the Beaver Ranger District office at For reservations made for dates after June 25, fees for group use will now be: 464 S. Main St. Open 1 0:00 A.M. - 6:00 P.M. Up to 50 people, $30.00 per day; 0 people, $50.00; people, 801-387-21- 04 $70.00. Anyone with questions regarding the new fees should contact Steve Winslow at the Beaver Ranger District Office. Daily Prescription Delivery Order by 3:00 P.M. Delivery at 5:00 P.M. self-servi- INCORPORATION OF PART 1, CHAPTER 12, TITLE 59, UTAH CODE INCLUDING AMENDMENTS (1) Except as herein provided, and insofar as they are inconsistent with the provisions of Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use tax Act, as well as this chapter, all of the provisions of Part 1 , Chapter 12, Title 59 of the Utah Code Annotated 1053, as amended, and in force and effect on the effective date of this Chapter, insofar as they relate to sales and use taxes, 0 1 and excepting Sections 19 thereof, and excepting for the amount of the sales and use taxes levied therein, are hereby adopted and made a part of this Part as if fully set forth herein. Wherever, and to the (2) extent that in Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, the State of Utah is Darned or referred to as the "taxing agency," the name of the City shall be substituted, insofar as is necessary for the purposes of the part, as well as Part 3, Chapter 1, Title 10 Utah Code Annotated 1953, as amended. Nothing in this paragraph (2) shall be deemed to require substitution of the name Milford City for the word "State" when that word is used as part of the title of the State Tax Commission, or the Constitution of Utah, nor shall the name of the City be substituted for that of the State in any section when the result of such a 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 per forming the functions incident to the administration or operation of this Part. Any amendments made to Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, which would be applicable to the City for the purposes of carrying out this Chapter are hereby incorporated herein by reference except 59-1- Milford Drug 438-243- 6. 51-1- 101-15- Provo Towne Center Opening Fall 1998 59-12- -1 la 4S "7 PholoRolKay Featured from left to right are: John Price, Chairman and CEO of JP Realty, Inc.; Dave Fairbourn, JP Realty, Inc.'s leasing director for the mail; Chris Longson, JP Realty, Inc. project director; Tom Mulkey, vice president of leasing and development for JP Realty, Inc.; Mark Cosby, Dillard's representative; Gov. Mike Leavitt; George Stewart, Provo Mayor; and, Roger Hamlet, Sears representative. Anchor stores Dillard's, Sears, and JCPenney will be joined by nearly 100 additional retail stores w hen the Provo Towne Centre opens in the fall of 1998. Those stores will include specialty shops, theaters, sporting goods complex, entertainment outlets and restaurants. The mall will be surrounded by more man eight acres of landscaped area for four thousand parking spaces. Salt Lake City based JP Realty, Inc. will construct die mall no small task. The project will create more than 1 ,000 construction jobs and require over five million man hours. At least 400 thousand cubic yards of imported earth; eight miles of curb and gutter; 14 miles of underground utilities; 64 million pounds (that's 16,000 cubic yards) of concrete. ..and more than 1 1.000 square feet of overhead natural lighting are being installed for your shopping pleasure. Start saving now for the ultimate shopping trip!