Chapter 13.15
SALES AND USE TAX

Sections:

13.15.010    Purpose.

13.15.020    Contract with state.

13.15.030    Sales and use tax.

13.15.040    Penalties.

13.15.050    Severability.

13.15.010 Purpose.

The Utah State Legislature has authorized counties and municipalities of the state to enact sales and use tax ordinances imposing a one percent tax. It is the purpose of this chapter to conform to the sales and use tax of the municipality to the requirements of the Sales and Use Tax Act, Title 59, Chapter 12, Utah Code Annotated 1953, as currently amended. [Ord. 06-10 § 3; Code 1971 § 3-3-1.]

13.15.020 Contract with state.

The existing contract between the City and the State Tax Commission which provides that said Commission will perform all functions incidental to the administration and operation of the sales and use tax ordinance of this City is hereby declared to be in full force and effect. [Code 1971 § 3-3-2.]

13.15.030 Sales and use tax.

(A) Levy of Tax.

(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 City at the rate of one percent.

(2) An excise tax is hereby imposed on the storage, use or other consumption in this City 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 place 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 the City where public utilities services are rendered, by the place of sale or the sales tax revenue arising from such service allocable to the City and other rules and regulations to be prescribed and adopted by it.

(B) Application of State Sales and Use Tax Provisions.

(1) 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 Title 59, Chapter 12, Utah Code Annotated 1953, as amended, and in force and effect on the effective date of the ordinance codified in this chapter, insofar as they relate to sales taxes are hereby adopted and made a part of this chapter as though fully set forth herein.

(2) Wherever, and to the extent that in Title 59, Chapter 12, Utah Code Annotated 1953 the state of Utah is named or referred to as the taxing agency, the name “Syracuse City” shall be substituted therefor. Nothing in this subsection (B) shall be deemed to require substitution of the name of Syracuse 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 Syracuse 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.

(3) If an annual license has been issued to a retailer under Section 59-12-106, Utah Code Annotated 1953, an additional license shall not be required by reason of this section.

(4) There shall be excluded from the purchase price paid or charged by which the tax is measured:

(a) The amount of any sales or use tax imposed by the state of Utah upon a retailer or consumer.

(b) 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 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. 21-30 § 1 (Exh. A); amended 1990; Code 1971 § 3-3-3.]

13.15.040 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 more than $1,000 or imprisonment for a period of not more than six months, or by both such fine and imprisonment. [Ord. 06-10 § 3; amended 1990; Code 1971 § 3-3-4.]

13.15.050 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. [Amended 1990; Code 1971 § 3-3-5.]