48 of 1975 - Ordinance 48 of 1975 – Amending Chapter 2 of Title 20 increasing the local sales and use tax from ROLL CALL
VOTING Aye Nay Salt Lake City,Utah, May 20 ig 75
Mr.Chairman
Greener I move that the'i rd• ante be passed
Harmsen Gut t(go I 'w
Ho ensen
Phillips
Result AN ORDINANCE/
f'/
AN ORDINANCE rA'MENDING Chapter 2 of Title 20 of the •
Ordinances
of Salt Lake City, Utah, 1965, relating to local sales and use tax.
Be it ordained by the Board of Commissioners of Salt Lake City,
Utah:
SECTION 1. That Chapter 2 of Title 20 of the Revised Ordinances of
Salt Lake City, Utah, 1965, relating to local sales and use tax, be, and
the same hereby is, amended to read as follows:
CHAPTER 2
SALES AND USE TAX
Sections:
20-2-1. Title.
20-2-2. Purpose.
20-2-3. Effective date. Continuance of former ordinance.
20-2-4. Sales tax.
20-2-5. Use tax.
20-2-6. Contract with State Tax Commission.
20-2-7. Penalties.
20-2-8. Severability.
Sec. 20-2-1. Title. This ordinance shall be known as the
"Uniform Local Sales and Use Tax Ordinance of the City of Salt
Lake."
Sec. 20-2-2. Purpose. The 41st Session of the Utah Legislature
of Utah has authorized the counties and municipalities of the State
of Utah to enact sales and use tax ordinances imposing a three-
fourths of one percent tax thus enabling this municipality to
increase its local option sales and use tax from one-half of one
percent to three-fourths of one percent.
Additionally, said session of the Legislature has enacted
amendments to Chapters 15 and 16 of Title 59, Utah Code Annotated
1953, sufficiently to require this municipality to modify its
sales and use tax ordinance to bring about conformity to those
changes.
It is the purpose of this ordinance to conform the Uniform
Local Sales and Use Tax of the municipality to the requirements
of the Uniform Local Sales and Use Tax law of Utah, Chapter 9
of Title 11, Utah Code Annotated 1953, as currently amended by
repealing the previously enacted Uniform Local Sales and Use Tax
Ordinance of this municipality and re-enacting by this ordinance
a new Uniform Local Sales and Use Tax Ordinance.
Sec. 20-2-3. Effective date. Continuance of former ordinance.
This ordinance shall become effective as of 12:01 o'clock a.m. ,
July 1, 1975. The provisions of the previously enacted Uniform
Local Sales and Use Tax ordinance of the municipality which is
repealed hereby and which are in conflict herewith shall continue
effective until 12:00 o'clock midnight, June 30, 1975. 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.
'1 8
-2-
Sec. 20-2-4. Sales tax.
(a) (1) From and after the effective date of this
ordinance, there is levied and there shall be collected
and paid a tax upon every retail ,sale of tangible person-
al property, services and meals made within the municipal-
ity at the rate of three-fourths of one percent (3/4%) .
(2) For the purpose 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 pre-
scribed 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.
(b) (1) Except as hereinafter provided, and except in-
sofar 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 the effective
date of this ordinance, insofar as they relate to sales
taxes, excepting Sections 59-15-1 and 59-15-21 thereof,
and excepting for the amount of the sales tax levied there-
in, 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
municipality shall be substituted therefor. Nothing in
this subparagraph (b) shall be deemed to require sub-
stitution of the name of the municipality 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 municipality 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 State Tax Commission in performing the functions
incident to the administration or operation of this or-
dinance.
(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 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 municipal-
ity and any county in the State of Utah, under a sales or
18
-3-
use tax ordinance enacted by that county or municipal-
ity in accordance with the Uniform Local Sales and Use
Tax Law of Utah.
Sec. 20-2-5. Use tax.
(a) 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
this ordinance for storage, use or other consumption in
the municipaltiy at the rate of three-fourths of one percent
(3/4%) of the sales price of the property.
(b) (1) Except as hereinafter provided, and except in-
sofar as they are inconsistent with the provisions of said
Uniform Local Sales and Use Tax Law of Utah, all of the pro-
visions of Chapter 16, Title 59, Utah Code Annotated 1953, as
amended and in force and effect on the effective date of this
ordinance, applicable to use taxes, excepting the provisions
of Sections 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 municipality,shall be substituted therefor. Nothing
in this subparagraph (b) shall be deemed to require the
substitution of the name of, the municipality 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 municipality 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 municipality 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:
(i) The amount of any sales or use pax im-
posed by the State of Utah upon a retailer or con-
sumer;
(ii) 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 slaes 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.
Sec. 20-2-6. Contract with State Tax Commission. Heretofore,
this municipality has entered into an agreement with the State
Tax Commission to perform all functions incident to the administrat-
ion or operation of the sales and use tax ordinance of the municipal-
ity. 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 admin-
istration and operation of the local sales and use tax ordinance
of the municipality as re-enacted by this ordinance.
Sec. 20-2-7. Penalties. Any person violating any of the
provisions of this ordinance shall be deemed guilty of a mis-
demeanor, and upon conviction thereof, shall be punishable by a
fine in an amount less than $300.00 or imprisonment for a period
of not more than six months, or by both such fine and imprisonment.
18
-4-
Sec. 20-2-8. 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 jurisdict-
ion, such decision shall not affect the validity of the remaining
portions of this ordinance.
SECTION 2. In the opinion of the Board of Commissioners of Salt Lake
City, Utah, it is necessary to the peace, health and welfare of the
inhabitants of Salt Lake City that this ordinance become effective
July 1, 1975.
Passed by the Board of Commissioners of Salt Lake City, Utah, this
20th day of May , 1975.
MAYOR
CITY RECORDER
(SEAL)
BILL NO,48 of 1975
Published May 28, 1975
48
ADM,66�
AN
°Ninon.dl Salt Lake City,Utah,19n5,relation to Wrnl sales end Use lax. R Vi L of Publication
blic Rtion
AN ORDINANCE AMENDING Chanter'y of Tind Ni of the Ravish
Be It ordained by the Board of Commissioners of Sall Lake C11y,Utah:
SECTION I.Thal Chantergg2 d Title 20 of tie Revised Ordinances of Self
Lake
City,
Utah,
1965,
65 readhisg tovnad!sales and Use tax,ba,and the sake'
CHAPTER 1. •
SALES AND,USE TA%
S'ecll0ns1
20-2-1.Title.
20-2-.Purooiv.
20.2 3.Effective a data.Crt offormerinuaneoter ordinance.ordinance.20.2.4-4.Sects tax.
20-25. inc fox
20-e-t since with stare Toe Comml=salon.
20--2-1.Penalties.
Sac.2221 Sever/kin.,
ordinance shall be known as the"uniform Local Sharon Payne
Soles rand Use Tax Ordinance of the Ciryvl Salt Lake." ----- -
Sec.20-2-2.Put,.The Lief Session of tan Utah Legislature of Utah has
authorized the counties and municipalities of the State of Ulan to erred sales
and u-e rnx ordinances Istam,i g n three-fourths of o tr tax thus
'ere7Fa;'r gerw'nim th%eh.TZ4� ert so en n">m
d°oo tax trap Being first duly sworn,deposes and says that he is legal adver-
AddIllaWlly,sold sea of the Legislature ban Mox:ted amendments to•
Chapters 15 and Idol T11.of59,Utah Code Anrelatad19,3,sufficiently Jo require',sing clerk of the DESERET NEWS, a daily ('except Sunday)
thu-rtnnhdW111Y to modify Its sales and use tax ordinance to nrlrg about
III the'a a o dill amnan to confornalbe,UnIfornatosokSales and Iiespaper printed in the English language with general
Uw Tex ew a Utenr,'ac n`tt0S 9 or tine IiyurfMit'acoaaf an r`°"`�d�iv:�efd ulation in Utah, and published in Salt Lake City, Salt Lake
` rt' nisi by renealing to previously enacted Unita,n Local Shies,
,ndU.TaxOrdinancedhhismunk ty 1poli drama.9nroby this ordinance a,ounty, in the State of Utah.
mw Lout, m Unlram Lol Sales edit U Tax Ordln,oce.
Sec- 23-2-3. Etternve date. Continuance of roamer ordinance. This
ordinance shell becmm effective e d 12:01 o'clock a.m.,July 1,19/5.The
ordysloos f me or 1ouslyy ailed Uniform Local Saes and U.I-0x That the legal notice ofwhich a copy is attached hereto
inance of tfp roll01 ality which e repealed hereby and which are
[afflict herowHh Nta1I untbwe leocoeffective until 12,00 o'clock mldtnnhr June 30,
1975.T1v rrnvicbre of ibis onlll.t.ce which are not In conflict with said termer
ordinance Mall le d-omed tebo acontinuation thereof endanv rights,&dies published an ordinance relating to local sales
trx:obligati..arising therevrlor shall not In any wehho doefrtodnhro.ledar ..
erminated
Sec.2P2 d.Sales inx.
(a)(D From and niter Ihe.er tango.dam M'thk adlnadtth,dtiere Isaewled and use tax
-end Pore shall be cvllceed and Veld a sox upon eye,retell vile of tangible
ororiv,se-vices and m m eals ade within tin municipality et the rate
corm...
tha pen-fourths of one par e n f'154,).
(11 F.the porn.,of in'is ordinance all retell des shalt be presumed On•
have been remsurnma00 of 19 Were of business of the retolor unless the
inn1 1e oereornal property sold is dellverad by the tailor or his&geld to an'-'---'--'
gnotnte destination or to a crmunon carrier for delivery to out-of-,Tate
01 tlp0Hotr.in five avant o rernllom hoc m permanent rdaco d deafness 1lr ih
tit to,or ties more man an n'xe of bush vas,the place ornlnas ar which the
seta,sales+i consummated shall be as determined under to rules and
lotions ocescrinedmat.,OtobC by the Stec.Tax Cornmisson.Publk
determine
as defined by Tit.54.Utah Coe Annotated 1953,shall not tle obligated
to determine the plxo or Ix thin on,county ores he.nOes where publK
enrolutnitios servlcas are rrrnkred.trei the ram of sa"o 0o the.deter min seven..
the
`•+U son eon all true to the cittyy shall moosdeterminedand
nthru by the------- -'
Steil Tex Cooten 00ion twn,«vrf M er annroalata'tor" gird pear rules and
•r.g Iniia,s to ire urasc-bed&ntl an,sou de ll.
eibinlf°t with me orwit^ion"iof the Uniform Local Sates and Um Tax taw a May 28, 1975
an its published in said newspaper on
Utah,all a the force are b tecton r e,T tloccl 00 Utah f tie onnotated rdinance,ins,at
and in o ties and steel et IM Spate vo date of this 11:11 ordinance, 01110
ox of at
they rai ere to ems taxes xr5nhn0x loer7na here-1 and 59 hereby theadoote and
sondetanopan0tt s ordlnaIrxvmtrsth0(19i1t fullrytot hrM t.ere jreraN edopfedl and
o (2)Wherever,and to iho extent that in Chanter 15 of Title 59,Utah Cade
Annotated 1953,the Slate of Utah Is named or referred to as the taxing agency,
the amine of this municloallty shall lit olbltltuted therefor.Notting In this
nn50r00 ninon(n)she 1 Ian Omnnd to roods.:sobstleutbn of the named he
mpg Icl'e.lid for the word'State'Mon that Nord is used as part of the titled' I-
the Sid kax Commis Commismott,or of ell C-NI o of the thStateS Utah, shalt
the named theat Y b -twot l i f g Mal i the 8 l e _'rat / J
when Pre Itdl!n trill Id ! r
action 1 be taken
ddin i It.State oTaxperation
(. I.slog in re.chi g to fur:fl incident m im --- KL--•— yrr�'<l'
xlm 31 I n 'all din -11t
ISidf trd,CsM Asp road 19.al:ad"n; I415,°r haler Section rims« Legal Advertising Clerk
no
r1+,aaT or e e elr he 0.
which fife tern isumea measured,
x�ar ham fix,Ixhrd hat.'price.old or harixxl nv
U)The amount of any sales ur reX tax imposed by the State of Utah urea
taller oe tress eb b re (i11en has become
the,s.'ned Matt,.personalornlvrty upon which a to,
onuse meaty od one dtet2 In tie State of Utah,under ati,ai senrnum tee 29th
osdinaroick nroir,teol any
mar county a nlchalihs In accordance with din.e this_ _ day of
uniform Local Sales and Use x Law of Utah.
Soc.20.15.Use Tax.
(a) An excise tax I5 hereby Imposed on the storage. .or other 19 75
tamWron in this ntumrinaluy of imgrblc personal aroaerty horn,
llier on..he am operrrneo darn of this ordlnnnw ffor rtnreno,use or other
aonsurnotIon In the nonidentity at the rate of three-rwirins of one',scoot
!M )of tin mlos prim of the 1.
(ttl(I)Except 1 ft provided, d W f Shot re
tit with he o of sold Uniform L Soles -to I T Lon
incon
oas f
VOA,all th 1 Chapter 16 Title 59 UI:h Cede Annotatod 1953
dedl and in Mr.,nod often, :It_s ettchtive sla.of this d
f 1 and .ring for to i tint I 1 tax illylse fan are mrobY ���'•7 _
adopted ien mode n part of extent
s kirt le Mid Chapter
peer 1d norm herein
(D 1,3,f and to the Uttent total in or Caters. d theTifn xi gUtah agency.
Not ta•y Public
thale
Annotated r f t din Slog of ityUtahshall is noocd b feral to es lot hin aVaxy.
the n re r 1h0 s amch doe 4to.no Ito,substitution therefoelretion o the ningor' met
r of of
(b)shad be"St,ror torrnf hIt the d Is
(gird dm c the f the it of
sWn>Ara
bra Tax
ter the.word"State"of!.:C n etletl word Is o used to part M the title of
he
Pe Stele Tax Can niciial,y e roc Co utsxt for
t of the t Slate at Utah,nor shall
wen the or IM:results of th,t l00 he wnnlw would
}rr require
i re of the State In any section
when test its roolcioallty or any oiinn llerncythhereof,lrathertl.thanto be by orlakninsty tiogae
Tax C.nosihoon In cer'sresln toe
functions incident to the
Nn'Intvrretlpn or operation of this ordfnentc0
(5)Tne-c stroll Nt ox0rr0W item tic lax Aloe umber Ills wets o
(it Ttr anoanl d 0ny sales a•use tax imoeao'd by the Sfofc d Utah won
sillier or osumer;
Tne receipts
r,n or other or hoes.of d tangible iorssues 1 crooner,
orrr0 To uoet00 troth1 onntoo toormoeoetd which has Iconeuniedt'who..
;e tax dive+ terms a-.rnx,10 01 6ce sandhi to cadalxe won itnd
j,00 county
n Laat Soles nrM V.so i nx Law of Vat1h by env ofMr muni<IoaIIN and
d 10 Conn.
municipality . caftan with state roc with
oStain xCanIore.Ioo this
Ms entered into at ahe admnl with tc State Tax..o ft e m to
0 1)0 ail x functions incident the to to ality.T ht ionnon or t is to'con of of salon
u' d b municipality.Tu r :dt tr f!rnx a
and the hereby itra i cd t 10 1 -n r V
...anent t t iatStn.a Tax Control...don y he the
conhimed Porno lr0 tot'tatandte12,0511s' the
1_s use tax ,.err
Sec-10.2.7.Penalties.Anyv at Monition any St the provisions et this
�dlnonce shall be deemed Ily&i f a Irdertx'eror, did'upon IC11.1
a of
In an amount Ica+than 532.110 or
lion ,ttf,t fora e,llat of rot morcthm six months.or by bath such rimarldl
tit.
Sec.not A. 0et thin
if e, sUdilon, not
limit, to any p cleuse,
ro od-any
y n 00.01 to d I a invalid or onco0 titi do limped eci exomvshy
,,punt e1 comoeient loalndbe
lionvrwciii rkcisl«r si ell not 1aff ct the v lidity shy
_ Ii1 dw.Mrn ll
r ON 1 t It Br d IC nssi.%' f Soli nCty,
Utah.if
noshssery ttre train,1 inhabitantsli' I9 of 5,l1
ile Cit t t thislua 1 t .II July
Pasted teaol Co r„ .,hart:m nng I ay,C_I v, l Ibis a?th;
day of May,197X 5. r:()NlJiD11ARH Iti.>N
MILDRFD V.HIONAM M„).,
Ty Rcti.hr
0,LL
Prtnli'No. Of 19rr te,.rrl
J�a May 28,la/',