CHAPTER 4
SALES AND USE TAX
Sections:
6-4-105 Contract With State Tax Commission.
6-4-101 Title.
This Chapter shall be known as the 1990 Sales and Use Tax Ordinance of the City of Springville.
(Enacted by Ordinance No. 6-75; 1979 Code 6-4-1; amended by Ordinance Nos. 8-86 and 1-90)
6-4-102 Purpose.
The Forty-eighth session of the Utah State Legislature has authorized the counties and municipalities of the State of Utah to enact sales and use tax ordinances imposing a one percent tax, effective January 1, 1990. It is the purpose of this Chapter to levy and impose a one percent local option sales and use tax effective January 1, 1990, and to authorize and designate the Utah State Tax Commission as agent for the City to collect the tax and to conform with the requirements of the Sales and Use Tax Act, Utah Code Annotated 1953, Title 59, Chapter 12, as amended.
(Enacted by Ordinance No. 6-75; minor changes in phraseology made in codification 1979; 1979 Code 6-4-2; amended by Ordinance Nos. 8-86 and 1-90)
6-4-103 Sales Tax.
(1) (a) From and after January 1, 1990, 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 City at the rate of one percent.
(b) For the purpose of this Chapter, 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 destination. In the event a retailer has no permanent place of business in the state, or has more than one place of a business, the place or places at which the retail sales are consummated shall be as determined under the rules and regulations prescribed 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 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 it.
(2) (a) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Sales and Use Tax Act, all of the provisions of Utah Code Annotated 1953, Title 59, Chapter 12, as amended, and in force and effect on the effective date of this Chapter, insofar as they relate to sales taxes, excepting Sections 59-12-101 and 59-12-119 thereof, are hereby adopted and made a part of this ordinance as though fully set forth herein.
(b) Wherever, and to the extent that in Chapter 12 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 subparagraph shall be deemed to require the substitution 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, 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 thereof, rather than by or against the State Tax Commission in performing the functions incident to the administration or operation of this Chapter.
(c) If an annual license has been issued to a retailer under Section 59-12-106 of Utah Code Annotated 1953, an additional license shall not be required by reason of this Section.
(d) There shall be excluded from the purchase price paid or charged by which the tax is measured:
(i) the amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer;
(ii) 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 Sales and Use Tax Act.
(Enacted by Ordinance No. 6-75; minor changes in phraseology made in codification 1979; 1979 Code 6-4-3; amended by Ordinance Nos. 8-86 and 1-90)
6-4-104 Use Tax.
(1) An excise tax is hereby imposed on the storage, use, or other consumption in the City of tangible personal property from any retailer on or after January 1, 1990, for storage, use, or other consumption in the City at the rate of one percent (1%) of the sales price of the property.
(2) (a) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Sales and Use Tax Act, all of the provisions of Utah Code Annotated 1953, Title 59, Chapter 12, as amended and in force on the effective date of this Chapter, applicable to use taxes, excepting the provisions of Sections 59-12-101 and 59-12-119 thereof, are hereby adopted and made a part of this Section as though fully set forth herein.
(b) Wherever and to the extent that in Chapter 12 of Title 59, Utah Code Annotated 1953, the State of Utah is named or referred to as the taxing agency, the name of the City shall be substituted therefor. Nothing in this subparagraph shall be deemed to require the substitution 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, nor shall the name of the City be substituted for that of the state in any section where the results of that 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 performing the functions incident to the administration or operation of this ordinance.
(c) There shall be exempt from the tax due under this Section: (i) the amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer; (ii) the storage, use, or other consumption of tangible personal property, the gross receipts from the sales of or the cost of which have been subject to sales or use tax under a sales or use tax ordinance enacted in accordance with the Sales and Use Tax Act by any other municipality and any county of the State.
(Enacted by Ordinance No. 6-75; minor changes in phraseology made in codification 1979; 1979 Code 6-4-4; amended by Ordinance Nos. 8-86 and 1-90)
6-4-105 Contract With State Tax Commission.
The City has heretofore entered into an agreement with the State Tax Commission to perform all functions incident to the administration or operation of the Sales and Use Tax Ordinance of the City. That contract is hereby confirmed, and the Mayor is hereby authorized to enter into such supplementary agreement with the State Tax Commission as may be necessary to the continued administration and operation of the Local Sales and Use Tax Ordinance of the City as enacted by this Chapter.
(Enacted by Ordinance No. 6-75; minor changes in phraseology made in codification 1979; 1979 Code 6-4-5)
6-4-106 Penalties.
Any person violating any of the provisions of this Chapter shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be liable to punishment by a fine in an amount not to exceed $1,000, or by imprisonment for a period not to exceed six (6) months, or by both such fine and imprisonment.
(Enacted by Ordinance No. 6-75; minor changes in phraseology made in codification 1979; 1979 code 6-4-6; amended by Ordinance No. 8-86)
6-4-107 Severability.
If any section, subsection, sentence, clause, phrase or portion of this Chapter, including but not limited to any exemption, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Chapter.
(Enacted by Ordinance No. 6-75; 1979 Code 6-4-7)
6-4-108 Effective Date.
This Chapter shall become effective as of 12:01 o’clock a.m. January 1, 1990. The provisions of the previously enacted Local Sales and Use Tax Ordinance of the City which are in conflict herewith shall continue effective until 12:00 midnight December 31, 1989. The provisions of this ordinance which are not in conflict with said former ordinance shall be deemed to be a continuation thereof, and any rights, duties, and obligations arising thereunder shall not in any way be deemed abrogated or terminated.
Enacted by Ordinance No. 6-75; 1979 Code 6-4-8; amended by Ordinances Nos. 10-83, 8-86 and 1-90)
6-4-109 Distribution.
The Mayor is authorized to execute whatever documents are necessary to distribute sales and use tax revenues on the combination of point of sale and population factors set forth in state law.
(Adopted by Ordinance 10-83; 1979 Code 6-4-9; amended in codification)