Show Ordinance 6 AX ORDINANCE IMPOSING A CITY SALES AND USE PROVIDING FOR TIIE PERFORMANCE BY THE STATE TAX OF AIX FUNCTIONS INCIDENT TO THE COLLECTION OF A SALES AND USE TAX HEREBY AND PROVIDING PENALTIES FOR VIOLATION BE IT ORDAINED BY CITY COUNCIL O F ROOSEVELT Section This ordinance shall be known as Uniform Local Sales and Use Tax Ordinance of the City of Section The City Council hereby declares that this ordinance Is to achieve the among other and directs that the provisions hereof be Interpreted in order to accomplish these purposes 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 Chapter Laws of To adopt a sales and use tax ordinance which incorporates provisions identical to those of Chapters 15 and 16 of Title Utah Code Annotated as to The Emergency Revenue Act of and the Use Tax Act of insofar as those provisions are not Inconsistent with the requirements and limitations contained in said Uniform Local Sales and Use Tax Law of To adopt a sales and use tax ordinance which imposes a one half of one percent tax and provide a measure that can be administered and collected by the State Tax Commission in a manner that adapts Itself as fully as practical to the existing stat- and administrative pro- followed by the State Tax Commission in administer- ing and collecting the sales and use taxes of the State of To adopt a sales and use i tax ordinance which can be ad- 1 ministered in a manner that will i exclude the receipts of particular sales from the measure of the sales tax imposed by tills city which have been included in the measure of the sales tax Imposed by any other and county of the State of other than the county in which this city Is and avoid imposing a use tax on the 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 j a sales or use tax by any other municipality or county of the State of other than the county In which this city is pursuant to a sales and use tax ordinance enacted under the provisions of said 1 Uniform Sales and Use Tax J Law of Section Operative Date of Contract with the Tills ordinance shall become opera-tive on January and prior this city shall contract with the State Tax Commission to perform all incident to the and operation of this sales j and use tax and provided that this or- shall not become op- prior to the operative J date of the Uniform Local i 1 Sales and Use Tax Ordinance of the County of Section Sales From and after the operative date of this there is levied and there shall be collected and paid a tax upon every retail sales of tangible personal and meals made within the city at the rate of one half of one per cent For the purposes 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 or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state In the event a retailer has no permanent place of business in the or has more than one place of the place or places at which the retail sales arc consummated shall be as determined under the rules and regulations prescribed and adopted by the State j 1 J j J Tax Public utilities as defined by Title Utah Code Annotated shall not be obligated to determine the place or places within any county or municipality where public utilities services are 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 regulations to be prescribed and adopted by Except as hereinafter and except insofar as they are inconsistent with the provisions of the Uniform Local Sales and Use Tax Law of all of the provisions of Chapter Title Utah Code Annotated as amended and in and effect on January insofar as they relate to sales excepting Sections and and excepting for the amount of the tax levied are hereby adopted and made a part of this ordinance as though fully set forth Wherever and to the extent that In Chapter 15 of Title 15 of Title Utah Code Annotated the State of Utah is named or to as uie taxing the name of this city shall be Nothing in this subdivision shall be deemed to require substitution of the name of this city for the word when that word is used as part of the title of the State Tax 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 result of that substitution would require action to be taken by or against the city or any agency rather than by or against the Stale Tax Commission in performing the functions incident to the administration or operation of this If an annual license has-been issued to a retailer under Section of the said Utah Code Annotated an additional license shall not be required by reason of this There shall be excluded from the purchase price paid or by the tax is The amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer 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 Local Sales and Use Tax Law of Section Use An excise tax Is hereby imposed on the use or other consumption in this city of tangible personal property from any retailer on or after the operative date of tills ordinance for use or other consumption in the city at the rate of one half of one per cent of the sales price of the Except as hereinafter and except Insofar as they are inconsistent with the provisions of said Uniform Local Sales and Use Tax Law of all of the provisions of Chapter Title Utah Code Annotated as amended and in force and effect on January applicable to use excepting the provisions of Sections and thereof and excepting for the amount of the tax levied and are hereby adopted and made a part of tills section as though fully set forth Wherever and to the extent that in said Chapter 16 of Title Utah Code Annotated the State of Utah is named or referred to as the taxing the same of this city shall be substituted Nothing In tills subdivision shall be deemed to require the substitution of the name of this city for the word when that word is used as part of the title of the State Tax or of the Constitution of the State of 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 rather than by or against the State Tax Commission in performing the functions incident to the administration or operation of this There shall be exempt from the tax due under this The amount of any sales or use tax imposed bythe State of Utah upon a retailer or The or other consumption of tangible personal 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 any other municipality and any county of the Section Any person violating any of the provisions of this ordinance shall be deemed guilty of a and upon conviction shall be punishable by a fine in an amount less than or imprisonment for a period of not more than or by both such and Section If any or portion of this including but not limited to any is for any reason held to be invalid or unconstitutional by the decision of any court of competent such decision shall not affect the validity of the remaining portions of this It is the intention of the City Council that each separate provision of this ordinance shall be deemed independent of all other provisions Section The City finds and declares that it is necessary for the immediate preservation of the health and safety of this city that this ordinance become effective Section Effective This ordinance shall take effect upon the date of Its first Adopted by the City Council of the City of this day of Councilman Lynn Johnstun voting Councilwoman Ellen Rawlings voting Councilman Lynn Labrum voting Councilman Ralph Shields voting Councilman Orson Stevens voting Kenneth R. Mayor Irene City Recorder Published November In the Uintah Basin |