42 of 1959 - Imposing a City Sales and Use Tax of one-half cent providing for the State Tax Commission. ROLL CALL Salt Lake City,Utah, June 10, 1959 , 195
VOTING Aye Nay
I move that the Ordinance be passed.
Burbidge . . . ✓
Christensen . .
Geurts.
1p Romney . . .
Mr.Chairman . ' AN ORDINANCE
Result
AN ORDINANCE IMPOSING A CITY SALES AND USE TAX, PROVIDING FOR THE
PERFORMANCE BY THE STATE TAX COMMISSION OF ALL FUNCTIONS INCIDENT TO THE
ADMINISTRATION, OPERATION, AND COLLECTION OF A SALES AND USE TAX HEREBY
IMPOSED, AND PROVIDING PENALTIES FOR VIOLATION THEREOF.
Be it ordained by the Board of Commissioners of Salt Lake City, Utah.
SECTION 1 . Title. This ordinance shall be known as "The Uniform
Local Sales and Use Tax Ordinance of the City of Salt Lake City."
SECTION 2. Purpose. The Board of Commissioners of Salt Lake City
hereby declare that this ordinance is adopted to achieve the following
purpose, among others, and directs that the provisions hereof be inter-
preted in such a manner as to accomplish these purposes:
(a) 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 Utah, Chapter 114, Laws of Utah, 1959.
(b) To adopt a sales and use tax ordinance which incorporates
provisions identical to those of Chapters 1) and 16 of Title 59, Utah Code
Annotated 1953, as amended, to wits The Emergency Revenue Act of 1933,
and the Use Tax Act of 1937, respectively, insofar as those provisions
are not inconsistent with the requirements and limitations contained in
said Uniform Local Sales and Use Tax Law of Utah.
(c) To adopt a sales and use tax ordinance which imposes a one-half
of one per cent (1/2%) tax and provide a measure therefor that can be
Sr administered and collected by the State Tax Commission in a manner that
adapts itself as fully as practical to the existing statutory and admini-
strative procedures followed by the State Tax Commission in administering
and collecting the sales and use taxes of the State of Utah.
(d)To adopt a sales and use tax ordinance which can be administered
in a manner that will exclude the receipts of particular sales from the
9
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measure of the sales tax imposed by this city which have been included
in the measure of the sales tax imposed by any other municipality and
county of the State of Utah, other than the county in which this city is
located, and avoid Imposing a use tax on the storage, use or other con-
sumption 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 a sales
or use tax by any other municipality or county of the State of Utah, other
than the county in which this city is located, pursuant to a sales and use
tax ordinance enacted under the provisions of said Uniform Sales and Use
Tax Law of Utah.
SECTION 3. Operative Date of Contract with the State. This ordinance
shall become operative on July 1 , 1959, and prior thereto, this city shall
contract with the State Tax Commission to perform all functions incident
to the administration and operation of this sales and use tax ordinance,
and provided further, that this ordinance shall not become operative prior
to the operative date of the Uniform Local Sales and Use Tax Ordinance of
the County of Salt Lake.
SECTION 4. Sales Tax. (a) (I) From and after the operative date
of tints ordinance, 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 half of one per cent (1/2%)
of the amount of any such sale..
(2) 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 destination. In the event a retailer has no
permanent place of business in the state, or has more than one place of
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
-3-
determined by the State Tax Commission pursuant to an appropriate formula
and other rules and regulations to be prescribed and adopted by it.
(b) (1) Except as hereinafter provided, and except insofar as they
are inconsistent with the provisions of the Uniform Local Sales and Use
Tax Law of Utah,all of the provisions of Chapter 15, Title 59, Utah Code
Annotated, 1953, as amended and in force and effect on July 1 , 1959, Insofar
as they relate to sales taxes, excepting Sections 59-15-1 and 59-15-21 thereof,
and excepting for the amount of the tax levied therein, are hereby adopted
and made a part of this ordinance as though fully set forth herein.
(2) Wherever, and to the extent that in Chapter 15 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 subdivision shall be deemed to require 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 ordinance.
(3) If an annual license has been issued to a retailer under Section
59-15-3 of the said Utah Code Annotated, 1953, an additional license shall
not be required by reason of this section.
(4) There shall be excluded from the gross receipts 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) 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 Utah.
SECTION 5. Use Tax. (a) 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 this ordinance
for storate, use or other consumption in the city at the rate of one half
of one per cent (1/2%) of the sales price of the property.
(b) (1) Except as hereinafter provided, and except insofar as they
are inconsistent with the provisions of said Uniform Local Sales and Use
Tax Law of Utah, all of the provisions of Chapter 16, Title 59, Utah Code
Annotated, 1953, as amended and in force and effect on July 1 , 1959,
applicable to use taxes, excepting the provisions of Section 59-16-1 and
59-16-25 thereof, and excepting for the amount of the tax levied therein,
are hereby adopted and made a part of this section as though fully set
forth herein.
(2) Wherever and to the extent that in said Chapter 16 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 subdivision shall be deemed to require the substitution of the
name of this city for the word "State" when tat 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 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.
(3) There shall be exempt from the tax due under this section:
(A) The amount of any sales or use tax imposed by the State of Utah
upon a retailer or consumer;
(8) The storage, use, or other consumption of tangible personal
property, 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 State.
SECTION 6. Penalties. Any person violating any of the provisions of
this ordinance shall be deemed guilty of a misdemeanor, and upon conviction
thereof, shall be punishable by a fine of less than $300.00 or imprisonment
for a period of not more than six months, or by both such fine and
imprisonment.
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SECTION 7. Severability. If any section, subsection, sentence,
clause, phrase, or portion of this ordinance, 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 ordinance.
It is the intention of the Board of City Commissioners that each
separate provision of this ordinance shall be deemed independent of all
other provisions herein.
SECTION 8. Emergency. The Board of City Commissioners finds and
declares that it is necessary for the 'immediate preservation of the peace,
health and safety of this city that this ordinance become effective
immediately.,
._ ....SECTION 9. Effective Date. This ordinance shall take effect upon
the date of its first publication.
Passed by the Board of Commissioners of Salt Lake City, Utah, this
1Cth day of June, 1959,
i s
Fiav o _
C( y Re r tLI
`r'YV\d
(S EAL)
BILL NO. 42 of 1959 Published June 13, 1959
aol..g5a
Affidavit of Publication
STATE OF UTAH,
County of Salt Lake ss.
1 - AN ORDINANCC
1 AA n d;nanee ,,nn°sln� a D. M. Oekey
i tla and use tax, nrov,dinq fur
dent to ton aPe aii nec b151ca.&ruse in a- - - -- ---------
lion,to and collection
llectilonaof ansales and
pro-
Tviding penalti s for viioati ]3ctng first drily sworn, deposes and says that he is legal edver]ising
hereof.
mesa,dainedlb au e Board,of, clerk of the DESERET NEWS ANT) SALT LAKE TELE-
Uth.
.DCT1°A L, TuIC. .',4 m- GRAM, a daily (except Sunday) newspaper printed in the Eng-
e hall be ales and
The Uni-
zim L°Cal spec and vet Tax lish language with general circulation in Utah, and published in
Ordinance of the City of Salt Lake r /�' 7 /� Utah,
T
C+ACTION 2.Purpose.The Board Salt Lake City, Salt Lake County, in the Stole of V tah.
Ct Commissioners I Snit Lake
Rv hcrobg declare that 4n is o Oi-
o le dpntaa to ar4Ti ine
iaa�uot.pe na e m °theca, That the legal notice of which a copy is attachedhereto
ma ni'bc o.'e uroila°i, r710'ua
oa""Ce4t°""°'"""""h``r°"" Salt Lake City Bill No. 42 of 1959
in)To adopt a salea and use tux
fHdurance welch c hex its I,
e requirements otl limitations T nn,�.,contained the Uniform Local I An Ordinance known as
Chopler 114 a.rTs nfLUlnh,fl SDah.
(b, To ad°nt plea and se 2
Eax rdl"at,Ce nice rn those
oq "The Uniform Local
yigl°na IdeniiCal m`m°ea a a, Sales and Use
Chanters e d 16 nt T. o
Utah Code Wit,The
ierg nv 9
centic co 't The and
the Use G.
amended.
`Art Act f 19res a"a the Tax Ordinance of Salt Lake City.
aAet iho 9:1�,respectively,not'7. U
Xnc,T, nI,vith the`Ten sire`rnents
i nd limitations<rdained in 11
Lace of Cocci Sales and Use'Lev
froLalc)°To;1.7` . s lo.s and
tFl,f ` - n t ` ., June 13, 1959.
.'".d n i 1T there-d was published in said newspaper on..
1 t d b th Stec l x Com-.b ]
that ,dense h
Itself as oion loio"as" `practical to the II-
lstlne diem ry tl a Iml°IO'ira-,
I �needu,�cs lollnwc� by the a
>i art o c-, a urn adm"ns.
'asnorusc tonne of llhc stoleelof Utoh, s
ordinance which can be.,diniris x
laced in a manner that wi,imposedffth b
dude th t: f t n
hicht f h d a tli f tt at i°' 5
measure i n - t tl d n U'/,mot _�l---. t --
ot the eayen taxRegal Advertising Clerk
by "ty other municipality a pA
teen the c" .le.n ooh 1)0 x,b -
City is ioraled"and ovoidhttrnnoa'4 h
a use
ectax onnt he of race lire or fl '
thno!e n onerty in this d s vhcn a
r uh c 1 E from ter air t.
Iree sxiblectlinraas pp'onert'y el,ave e'
by m the mun io°l1yC txax
thanu'i t e co1,r yt etc nt ch to flit,d
to o rosy to wlhah this C ty 15th
,.s loegtcd, auant to a sale; ,d day of
t, am e t a d r
rn P a e. d v tt Fko before me this _.
s sBenu ' Law nUta Utah,' 'I
C t- h'tl Slat rid '1',
•nary 1,hall.become andp operative A.D. 19 59
hereto. 5
•thl shall contract lth the ,,
all tent t ] id't t th t 9 d.rat /
i1t d tl Al fthl I\I
b d n further,b that thisEdda(--t;
U (Qm L l Sales andVse Tax.ill \/ ( ).-�. Cr.. r.. v.
Notary Public
My Conj pin on xpil f 61.
"t:
Logbl--Notices Legal Nofieea Funera
O Lake. h hce�f 1 C tY f SIt c—been Elect t sales KUIII
or use tax mai.
SECTION 4 Sales Tax.( )(1 ne°enacted i d with t IdJut,
From and It r the operativem data he Unfor Local Salts and Use
am Mm
of this ordinance.there Is levied Tat1 Law f.'Utah by a other Temp
an there shalt be collected and municipality ality and any county of ortulae.,
Id tox r retail I the Slat,. 'yj tidy
• f tangible al p .SECTION 6. PENALTIES. Any
!' a l I m d '.h '.SECTION
1 tin" f th e
Ith at th of O half ions t thlt d0 .-ball b F rat
of oney pee coots f'.S`of of the deemed guilty of a misdemeanor.
am(nt of any such sale. 'end uro c v,lion lb-real,troll, t,ove
01 For the poses f this he punishable by a fine en Irss thanes
ordinance. " retail ales shall bet than 6300.Ito"Ot-Imp on nt for Mo,day
pie cd to have bee�n1s sum 1 0 lad f nqt more tM1an six
tdied t the la yyrpustangi f'months,ot`' e bdth such fine and<9Br nff�i
he rat pro o y espID shyer ld.imprisonment. -
brna]property sold 1s delivered SECTION. SEVERA. re010.If iho mo
fht r toiler r his agent to a ,r section. subosection. sentence,Pm, n
nt'on tcarrier for oelivcn�y.ta:an out-omits nee anal lud,pirgtiobut f tnot Gardens
of stale. destination, In;the event limited to any.ex emotion.t lion,is ftrterel TJp
retailer has n permanent place anyheld to be ur sid MCVE
of business In no
lte. m has onstitutional by the deouton James
thee than one place f business,of any court-4f competent juris.Monday
lace or places at which the diction. suh decision shall n0tlEeart
beretail le,:are m led shall affect the validity of the r .'East Rr
as sale,:
prescribed
eder the cities iu portions of this ordinance.
a regulations se;bed and It the intntion of he Heard(1'Uonm
adopted by be State Tax Con-of City Commtssioncrs that h Fast
Poser
erd b Pubthc utilities a e de s o rate I.sion of this mdi. '
�Ilned d, Till.5a;Utah Cbe An-ns a shattr be deemed to herpie.friends
notated, dote shall t be obit rent t O they provisions herein. a
gated to hin ally county place i SECTION B. Emergnners The OLHR
maces within r o is Hoard yl Celt'that
it is Commissioners scary forhe.Ned
duty ear l y res. or
the to d declares Lhat it o be held
p end the but Vale
he for fps imp death p - vftir,naref F'aiUntn
ireve Cef a. nr' ode Such
fax•the p c that
1100 mrdinancev f La Eas
arising loom Etsh -•this citye effective
this ordinance be-Trytol
lee snlloca�Icll to the Its ate Tan come ffeN A immediately.teat. Temple,
determined by the ota le Tax SECTION 9.Effective Date.This at t et'
Commission pursuant It a es -einanee )tatl talcs effect ,non services
e the
montage formula and other rescri les the date f 'ts first ublfce lion.
;e^del regulations of/re to,be nresrribetl Passed by She Hoard, f Ctah,Ptah Ce.In
'and aopted bogie tt re f Salt Lalce 0001 Lrlah,tees Fr
(b'(I1 Pzceot as hesntoe ter this ilOtlr ddi f F.gig 1WA Mo rotary
and c t far'as ADIEL F. STEWAFT. —PETER
they are'inconsistenthb inbarm Lorale ale- E Mayon s0
[visions of the IIiilform Local Safes HERMAN J.HOGENS£N all of tb
and Use Tax Law of Utah,all of City Recorder ;South St:
[he provisions of Chapter 15,Tite!SEAL) Pls,
lamanded and intrfoeaes nod"effect Published..iunef00,l859 1A-86)I G0'a[f 5000
o July 1,1959,insofar as they-
• fin
[Sections 59-15 1s ld 69.11-el there-
al'the tax levitedstherelnheare'hetr;
by adopted and de a part of
lists dinance though fully stt
forth herein.
-tenth Wherev Chanter t6 tf a Title
59: Utah Code Annotated. 1953,
the State of Utah is natneg ye -
ferecd to ns the taxing
agency.
l E ryiue hereo.Nothingns
f
subdivisitrr shall be.dm eeed to r'c
it'"esty arioo Buie the n''Stole"
whets that ward is Used Pa part of
the title of the Stale Tax Commis-
;Staor of the Constitution of the
te of Utah,n shall the,t
of the city be substituted for that
Of the State in section when
the null of any
substitutitu
outd sr cot!on to he taleen
by t nst the city
at'encly tf et�eof,r,her than rb van
aSo pyotorrnfnga thee fu etlonsfsafon
decoej to the adminlstratfonrn or
oD¢ratimr of this ordinance.
lei) I{ ut license. fins
,bee tssted Loin retnller under'
Section 59-1.5't of the said Utah
Code Annotated. 1953, are addi-
tfonal license shall not be required
by of Ohio 'on.
from)thehere 'rbc e pts by tI hich
the tax Is measu reds n ,
tt��(Atlazhtnpal amount of they Stnes nil'
Iltah'o [cool le::or co '
'La 100 Receipts from thcnsate so
which a personal
rn property a has be'I
'transactiion bite reason
m same
niel.
'of`Petits(
and any county
usalesl or n the Slur t
ordinanceue acted by that to county t
unleivar,ly accordance with the Uniform in
laSales and
`Urea Tex Law of Utah. I
SECTION 5.USE TAX. fal An I
Otis storage.Luse,nor other coned o_n I
'lion my this city of tangible n -h
bondal.before thcrom any datte1ef I.
this ordinance for stdra¢e:user it
fthey consumption In the cit et
he r to of t c hats f O
thnt five of the ale nrre Det l lO
lb roIll Except a hereinafter li
tllovlded. and except Insofar' a
eri are inconsistent fowith
r the n
Sites sa iJ Uses Sax l.aw pf Josh,I
all of the prevfsfons of Chanter t
1f,1'Itle 50,U:nh Code Annotaand r.
effect
as July 1 and in force and•
effect o July 1,1959,applicable t
to r e loxes, r epfing the, p
I6YS stheteof,t an a 5 eacret,00 for
the amount of the tax letferl
therein ya e hereby adopted and
ads tart of this .orlon a
thmtuhaf er set forth herein.
thatInWherever
shul Chant-a to 16 en Tills 50t
State t of Utahnnamted o195 referred
OfAs the taoine agency.th n
this city shall be substituted
therefor.Nothing in this subdivl-
thenrtbstlittfeneof thetoneu,of
this city far the word e'sqState"
when that word is used as oar(
f the title of the tateshi�rtlonom-
thee tale tf Utah,n •viral!the
of the cite he�sohstitnted
foe that of the State 1„a
lion when the results of the sub-
stitution would r n to
be taken
ays a¢ebcy or seam st theca than
Eva 0Sainsl the State Tax Com-
issfon in performing the func-
tions Incident to the admfnistra-
tlaIll'There Shopbe his s^spit.from
the tax(Mc under this section:
(Al The amount of sales t
use tax 1 posed be they State of
tA)u The a storage,vt r other
mptiD;,of tangible personal
heosales CI or gross he cost toff which,
y�