Chapter 3.05
SALES AND USE TAX
Sections:
3.05.030 Sales and use tax levied.
Code reviser’s note: Ord. O-32-2008 § 3 provides that the sales, use and transit tax becomes effective as of 12:01 a.m., April 1, 2009.
3.05.010 Title.
This chapter shall be known as the amended and reenacted sales and use tax ordinance of Eagle Mountain City, Utah, of 2008. [Ord. O-32-2008 § 1; Ord. 001 § 1, 1997].
3.05.020 Purpose.
The Legislature of Utah has authorized the counties and municipalities of the state of Utah to enact sales, use and transit tax ordinances.
It is the purpose of this chapter to conform the sales and use tax of the municipality to the requirements of the Sales and Use Tax Act, Chapter 12 of Title 59, Utah Code Annotated, 1953, as currently amended, to ratify the provisions of Ordinance 001 of Eagle Mountain City, Utah, except as such ordinance is in conflict with the provisions of this chapter. [Ord. O-32-2008 § 2; Ord. 001 § 2, 1997].
3.05.030 Sales and use tax levied.
A. 1. From and after the effective date of the ordinance codified in this chapter, there is levied and there shall be collected and paid a tax upon every retail sale of tangible personal property, services and meals made within the municipality at the rate of one and one-quarter percent.
2. An excise tax is hereby imposed on the storage, use, or other consumption in this municipality of tangible personal property from any retailer on or after the operative date of the ordinance codified in this chapter at the rate of one percent of the sales price of the property.
3. For the purpose of this chapter, all retail sales shall be presumed to have been consummated at the place of business 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 destination. In the event a retailer has no permanent place of business, the place or places at which the retail sales are consummated shall be as determined under the rules and regulations prescribed by and adopted by the State Tax Commission. Public utilities as defined 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 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. There shall be excluded from the purchase price paid or charged by which the tax is measured:
1. The amount of any sales or use tax imposed by the state of Utah upon a retailer or consumer;
2. The gross receipts from the sale of or the cost of storage, use or other consumption of tangible personal property upon which a sales or use tax has become due by reason of the sale transaction to any other municipality and any county in the state of Utah, under the sales or use tax ordinance enacted by that county or municipality in accordance with the Sales and Use Tax Act. [Ord. O-32-2008 §§ 4, 5; Ord. 001 § 4, 1997].
3.05.040 Penalties.
Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable by a fine in an amount not less than $300.00 or imprisonment for a period of not more than six months, or by both such fine and imprisonment. [Ord. O-32-2008 § 6; Ord. 001 § 6, 1997].