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Show subject to a sales or use tax by any other municipality or county of the State of Utah, other than QgFiziJrasffids ORDINANCE NO. 1959-- 7 IMPOSING A CITY SALES AND USE TAX, PROVIDING BT THE FOR THE PERFORMANCE TAX STATE COMMISSION OF ALL FUNCTIONS INCIDENT TO THE AN ORDINANCE ADMINISTRATION, AND COLLECTION AND USE- - this city is the county in located, pursuant to a sales and use tax ordinance enacted under the provisions of said Uniform Sales and Use Tax Law of Utah. which Seetion 3. Operative Date of This Contract with the State. ordinance shall become operative en July 1, 1959, and prior OPERATION, OF A SALES TAX HEREBY IMPOSED, PROVIDING PENALTIES FOR VIOLATION THEREOF. thereto, AND this eity shall coCommi- ntract with the State Tax to perform all functions inoident to the administration and operation of this sales and use tax ordinanee, and provided farther, that this ordinanee shall not become operative prior to the operative date of the Unssion BE IT ORDAINED BY THE CITY OF COUNCIL BLANDING CITY, UTAH: Title. Seetion 1. This or- dinance shall be known as "The Uni fora Local Sales and Use Tfcx Ordinance of the City of Bland-ing- ." Loeal Sales and Use Tax Ordinanoe of the County of San iform Juan. Sales Tax. (a) Section 2. Purpose. The City Section 4. Council hereby deelares that (1) From and after the operathis ordinance is adopted te tive date of this ordinance, achieve the following, aaeng there is levied and there shall ether purposes, and direets that be eolleeted and paid a tax upon every retail sale of tangible the provisions hereof be interand preted In erder to. aeeonplish personal property, servlees, Te (a) adept a sales tax ordinance which and use eosiplles witrf the requirenents and linit-atlo- ns contained in the Unifora Looal Utah, 1959. Use Tsx Law of Chapter 114, Laws of Utah, Sales and (b) To adopt a sales and use tax ordinance whleh incorporates previsions identical te these of Chapters 15 and 16 of Title 59, Utah Cede Annotated 1953, as dod, to wit: The Energeney Revenue Act of 1933, and the Use Tax Aet of 1937, respectively, insofar as these provisions are net Inconsistent with the requirenents and limitations contained in said Uni fora Looal Sales and Use Tax Law of Utah. (2) Fer the purposes of this ordinanoe all retail sales shall to have been consummated at the place ef business be presumed ef the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-st- destln-atle- ate n or to a common earrler for dedelivery to an In the event a restination. tailer has no permanent place ef business in the state, or has more than one place ef business, the plaee or places at whleh the retail sales are consummated eut-of-ot- ate shall be as determined under the rules and regulations prescribed and adopted by the State Tax Commission. Publle utilities as defined by Title 54, Utah Code Annotated 1953, shall not be ob- adopt a sales and use tax ordinance whleh imposes a one half of one per cent (12) tax and provide a measure there- ligated to determine the plaee for that oan be administered and or plaees within any eounty er (e) Te referred to as the taxing be Nothing a-ge- ney, this city substituted therefor. in this subdivision the shall Page ex- of name 6 BLANDING OUTLOOK June 19, 1959 the State of Utah is named or referred to as the taxing the name of this eity shall be substituted therefor. 1953, a-ge- ney, subdivision Nothing in this to require sudeemed be shall to require the bstitution of the name of the name of tho of this substitution when city for the wordas "State of the eity for the. word "State when part that word is used Tax Corauis-sio- n, that word is used as part of the State the of title or of the Constitution of title of the State Tax Commission, or of the Constitution of the State of Utah, nor shall the the State of Utah, nor shall the name of the city be substituted name bo substituted for that of the State in any for of thoof eity' the State In any that section when the result of that when acthe section results of that substitution would require would 'substitution tion to be taken by or against aotion to be taken by or require against the city or any ageney thereof, the or any ageney city thereof, rather than by or against the rather than by or the State Tax Commission in perform-to State Tax Commission against in performing the functions Incident functions the incident t the administration or operation ing the administration tr operatl . of this ordinance. of this ordinanee. be deemed shall (3) If an annual license has been Issued to a retailer under Seetion -3 of the said Utah Code Annotated 1953, an additional license shall not be required by reason of this sec59-15- tion. within the eity at the rata ef one half ef one per (4) There shall be excluded . sent (12) from the purchase price paid or charged by which the tax is meals made these purposes: Wherever, and to the tent that in Chapter 15 of Title 1953, 59, Utah Cede Annotated or named Utah is the State of (2) measured: amount of any sales or use tax Imposed by the State erj of Utah upon a retailer or (A) The oon-sum- There (3) the tax seetion: from Receipts from the sale of tangible personal property upon sales or use tax has become due by reason of the same trauaotlon to any other municipality and any eounty in the State of Utah, under a sales or use tax ordirnee enacted by that which a eounty dance with tne Sales and Use Tax 1 ' in accor- Loeal of Utah. Seetion 5. Use Tax. (a) An exc'-tax is hereby imposed cm jtorage, use, or other eon-ti- on in due be exempt under this (A) Tho amount of any sales or use tax imposed by the State of Utah upon a retailer or con- sumer) (B) The storage, ether consumption of personal property, the from tho sales use, er tangible gross of or the re-eei- pts eost of whleh has been subject to sales or use tax under a sales er use tax ordinanee enacted (B) shall ' in aoeordanee with the Uniform Local Sales and Use Tax Law of Utah by any other municof the ipality and any county State. Penalties. Any person violating any of the previsions of this ordinance shall Seetion 6. be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punishable by a fine in an amount less than $300.00 or imprisonment for a period of not than six months, or by both sueh fine and imprisonment. more this eity of Seetion 7. Severability. If oible personal property from senseetion, subsection, J retailer on or after the aay er where tence, clause, phrase, public utilieolleeted by the State Tax Co- municipality operative date of this ordinanee inportion of this ordinanee, mmission in a manner that adapts ties services are rendered, but for storage, use or other conthe or ef sale the sales sumption in the city at the rate eluding but not limited te any plaee itself as fully as practical ad-te tax revenues the existing statutory and arising from such ef one half of one per eent exemption is for any reason hold allocable service to the eity (12) of the sales price of the to be invalid or unconstitutionministrative procedures follewfbd by the State Tax Commission in shall be as determined by the State Tax Commission pursuant te administering and collecting the an appropriate formula and ether sales and use taxes of the State and regulations to be prerules of Utah. scribed and adopted by it. (d) Te adept a sales and use (b) (1) Except as hereinaf tax ordinance whleh can be administered in a manner that will ter provided, and except Insofar exclude the receipts of particu- as they are inconsistent with previsions ef the Uniform lar sales from the measure of the Looal Sales and Use Tax Law ef the sales tax imposed by this in Utah, all of the provisions ef elty which have been included imChapter 15, Title 59, Utah Cede the measure ef the sales tax posed by any ether municipality Annotated 1953, as amended and and county of the State of Utah, infer ee and effeet en July 1, other than the eounty in whleh 1959, insofar as they relate te excepting Seetlons this city la located, and avoid sales taxes, and storon the tax use a thereof, imposing and exeeptiag for the amount ef ef use or ether consumption age, are tangible personal property re-in the tax levied therein, made and a when hereby adopted the gross part this eity ef as ordinance fulor this the ef sale the from though ceipts use ef that property have been ly set forth herein. 59-15-1 59-15- -21 al by the deeislon of any eourt property. ef competent Jurisdiction, sueh deeisien shall not affect tho (b) (1) Except as hereinafter provided, and except inso- validity of tho remaining' porfar as they are inconsistent tions of this ordinanee. with the provisions of said UniIt la tho lntomtiM of tho form Loeal Sales and Use Tax of Utah, all of the provisions City Ceunell that oaeh separate ordinance of Chapter 16, Title 59, Utah provision of this shall be deemed Independent of Cede Annotated 1953, as amended and in foree and effect on July all other previsions heroin. 1, 1959, applicable to use taxTho Seetion 8. Emergency. es, excepting the provisions of Seetlons City Council finds and declares and that is necessary for tho it thereof, and excepting for the lmmodiato preservation of tho amount of the tax levied therein, are hereby adopted and made peaeo, health and safety of this a part of this seetion as that this ordinanee become though eity effeetlve immediately. fully set forth herein. 59-1- (2) 6-1 Wherever 59-16-- and 25 to the ex- tent that in said Chapter 16 of Title 59, Utah Cede Annotated Seetion 9. This ordinanoe (CONT. COL. Effootlvo Date. shall take ef- 1, PAGE 7) |
