018 of 2018 - Adopting a Supplemental Sales and Use Tax 0 18-1
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SALT LAKE CITY ORDINANCE
No. 18 of 2018
(Adopting a Supplemental Sales and Use Tax)
An ordinance adopting a supplemental sales and use tax that will be applied to eligible
transactions within Salt Lake City pursuant to the requirements and criteria set forth in Utah
Code§59-12-402.1.
WHEREAS,the number of individuals living,working,and visiting Salt Lake
Corporation("City')continues to grow at a rapid pace;
WHEREAS,the City has identified a sariety of one time and ongoing needs within the
City that must be addressed in order to provide City residents with quality infrastructure and
services,while also effectively performing the City's other municipal responsibilities;
WHEREAS,Utah Code§59-12-402.1 authorizes municipalities to impose a state
correctional facility sales and use tax(a"Supplemental Sales and Use Tax")upon certain eligible
transactions if the construction of a new state correctional facility has begun within the
boundaries of that municipality;
WHEREAS,construction of a new state correctional facility has now begun within the
boundaries of the City;
WHEREAS,a municipality imposing a sales and use tax under Utah Code§59-12-402.1
is not subject to Utah Code§59-12-405.
WHEREAS,the revenues generated through the Supplemental Sales and Use Tax may be
used to address carious needs throughout the City including,but not limited to,street
construction,repair,and maintenance,neighborhood safety,housing,transportation,fiscal
planning,and other needs that arise as the City continues to grow and move forward;and
WHEREAS,the Salt Lake City Council finds that the assessment of a Supplemental Sales
and Use Tax reasonably furthers the general welfare of the citizens of Salt Lake City.
NOW,THEREFORE,be it ordained by the City Council of Salt Lake City,Utah:
SECTION 1. That a Supplemental Sales and Use Tax of 0.5%is hereby established,
approved,and levied pursuant to Utah Code§59-12-402.1. This Supplemental Sales and Use
Tax shall be imposed,to the extent permitted,on the eligible transactions identified in Utah Code
§59-12-402.1(4,7),but shall not be imposed on the exempt transactions identified in Utah Code
§59-12-402.1(5). The Supplemental Sales and Use Tax shall be imposed in addition to any
other sales and use taxes currently assessed by the City.
SECTION 2. That a notice informing the Utah State Tax Commission of the City's
election to impose a Supplemental Sales and Use Tax shall be transmitted to the Utah State Tax
Commission in accordance with Utah Code§59-12-403(2).
SECTION 3. That imposition of the City's Supplemental Sales and Use Tax on eligible
transactions shall begin pursuant to the timing specified in Utah Code§59-12-403(2).
SECTION 4. That this Ordinance shall become effective upon publication.
Passed by the City Council of Salt Lake City,Utah,this 1st day of May
2018.
CH IRPERSON
ATTEST:
ITY RECORD R
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Transmitted to the Mayor on May 2, 2018 •
Mayor's Action: Approved. Vetoed.
MA OR
ATTEST: Salt Lake City Attorney's Office
Appro ed As To Form
Date: `f//
('�' By:
TY RECORDER — � Jay en Oldroyd
P C�T� "4
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(SEAL) ^' $
Bill No. 18 of 2018. "P,a* p1' '
Published: r,� RATE
May 11, 2018
HB_ATTY-1/69229-v I-Supplemental_Sales_Tax_Ordinance
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