028 of 1983 - Local Option Sales and Use Taxes i V' tiM.
U ED
SALT LAKE CITY ORDINANCE
No. 28 of 1983
(Sales and Use Tax)
AN ORDINANCE RELATING TO LOCAL OPTION SALES AND USE TAXES;
PROVIDING FOR THE LEVY AND COLLECTION OF SALES AND USE TAXES
AT A RATE OF SEVEN-EIGHTHS OF ONE PERCENT ( 7/8% ) .
THIS ORDINANCE AMENDS CHAPTER 2 , TITLE 20 OF THE REVISED
ORDINANCES OF SALT LAKE CITY, UTAH, 1965, AS ENACTED BY BILL
NO. 48 OF 1975�
Be it enacted by the City Council of Salt Lake City , Utah :
SECTION 1 . Chapter 2 , Title 20 of the Revised Ordinances of
Salt Lake City, Utah, 1965, as enacted by Bill No. 48 of 1975, 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 45th Session of the Utah
Legislature of Utah has authorized the counties and munici-
palities of the State of Utah to enact sales and use tax ordi-
nances imposing a seventh-eighths of one percent tax thus
enabling this municipality to increase its local option sales and
use tax from three-fourths of one percent to seven-eighths of one
percent.
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 , 1983. The provisions of the previously
enacted Uniform Local Sales and Use Tax ordinance of the muni-
cipality which is repealed hereby and which are in conflict
herewith shall continue effective until 12 :00 o 'clock midnight,
June 30 , 1983. The provisions of this ordinance which are not in
conflict with said former ordinance shall be deemed to be a
-2-
continuation thereof and any rights, duties and obligations
arising thereunder shall not in any way be deemed abrogated or
terminated.
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 personal
property, services and meals made within the municipality at
the rate of seventh eighths of one percent ( 7/8% ) .
( 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 deter-
mined 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 muni-
cipality 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
-3-
the State Tax Commission pursuant to an appropriate formula
and other rules and requlations to be prescribed and adopted
by i t.
( 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 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 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
municipality shall be substituted therefor. Nothing in this
subparagraph ( 2) shall be deemed to require 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 Commis-
sion, 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 ordinance.
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( 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 munici-
pality 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.
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 munici-
pality at the rate of seven-eighths of one percent ( 7/8% ) 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
-5-
provisions 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 ) Whenever 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 ( 2 ) 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 substi-
tution 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 ordi-
nance.
( 3 ) There shall be exempt from the tax due under this
section:
-6-
( 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 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.
Sec. 20-2-6. Contract with State Tax Commission. Hereto-
fore, this municipality has 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 municipality. 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 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 misde-
meanor, 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 imprison-
ment.
-7-
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 jurisdiction, such decision shall not affect the
validity of the remaining portions of this ordinance.
SECTION 2. This ordinance shall take effect on July 1 ,
1983.
Passed by the City Council of Salt Lake City, Utah,
this 24th day of May , 1983.
f
CHA RM
ATTEST:
ITY REC RDER
Transmitted to Mayor on May 24, 1983
Mayor 's Action: May 24, 1983
MA X ui-(
ATTEST:
UTT ECORDER
cm72
(SEAL)
BILL 28 of 1983 —8-
Published: June 17, 1983
Affidavit of Publication
STATE OF UTAH,
SS.
County of Salt Lake
I SALTKECI fRDiNANCE ....••.•••••• Chexyl. Giexloff .....
. ................................................. .
LA
No.28 of 1010
AN DRDIi4ANCE RELATING TO LOCAL OPTION SALES AND
USE TAXE ;
PROVI NG FOR THE LEVY AND COLLECTION OF
SALES AND ppUSE TAXES AT A,,R�ATE OF SEVEN- Being first duly Sworn, deposes and says that he is Iega
THIS QRRDINANCE AMENDSHAPTER 2, TITLE 20 OF THE
I D (except Sunday) newspaper printed in the English
advertising clerk of the DESERET NEWSr a ai y
REV
ORDINANCES of SALT LAKE CITY, UTAH,1975,As
ENACTED BY BILL NO.49OF 1%5,
Be It enacted bvthe City Council of Salt Lake City,Utah: language with general circulation in Utah, and
SECTION 1.Chapter 2,Title?b of the Revised Ordinances of
sort Lake city,Utah, 1%5,as enacted by Bill No. 49 of 1975,is published in Salt Lake City, Salt Lake County, in the
amended fo read as follows:
Chapter U 2 State of Utah.
Sales and Use Tax
Wions:
1.Title
20-2-2.Purpose
0-2--3.satesT Xdate.Contlnuanceofformerordinance. That the legal notice of which a copy is attache hereto
20-2-§.Use tax.
20-2.6.Contract with State Tax Commission.
20-2-7•,Penalties.
20.2-II Severability. Pub, an Ordinance relating to local option
Sec.20.2-1.Title.This ordinance,shal l be known as the"Uni- "'•'•••••••••••••••••• .........................
form Local Sales and Use Tax Ordinance of the City of Salt
Lake"
SeL.20.2.2 Purpose.The 45th Session of the Utah Legislature sa 1 es and base•taxes
Of Utah has authorized the counties aril munlclpalilles of the ••••••••••••••••• ""'r"' R""' """"""""' "
State of Utah to enad'sales and use tax Ordinances Imposing a
seventh-eighths of one percent tax thus enabling this municipality
to increase its local option sales and use tax from three-fourths of
one percent t0 seven-eighths of one percent. ...............................................................................................................
If 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-enacted by this ordi-
narxe 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, 1983.The provisions of the previously enacted Uniform
Loral Sales and Use Tax ordinance of the municipality which is
repealed hereby and which are In conflict herewith shall continue
effedlve urdil 12:00 o'clock midnight rune 30 1983.The Provi- was published in said newspaper on.........................................
sions 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 nol In any
way be deemed abropaled or terminated, June,..17.>..J.9 83.
Sec.20-2.4.Sales Tax.
(a)(1)From and after the effective date of this ordi-
nance,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 municipal. .............................................
ity at the rate of seventh eighths of one percent(7/8%). Leg A ertis] Ierk
(2)For the purpose of this ordinance,all retfail sales
shall be presumed to have been consummated at the
place of business of the retailer unless the tangible per•
sonal pproperty sgld is delivered by the retailer or his
agent t an out-0-state destination or to a common carri-
er for$silvery to an outof-state destination.In the event Q�h
a retailer has no permanent place of business in the -fore me this.................................................................................. day of
state or has more than o11e place of business,the place
or paces of which the retailer sales are consummated
shall be as determined under the rules and regulations
prescribed and adopted by the state Tax Commission. A D 19 83
Public utilities as defined by Tithe 54,Utah Code Annotat- ""'
ad,1953,shall not be obligated to determine the place or
places within any county or nicippaality where public
utilities services are renderedt the place of sale or
the sales tax revenues arising from such service alloca-
ble 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. ..............
n
oeary Public
s`)
My Commission Expires
............4e A.Jf...19.0..........................
ADM-35A
Jul
s hereinafter
gpurru"=Ltaca'iCCtNs�aaalesana ara''S'wa'"Ta i Law of Ut hl.°a 1 rGP m
1953 f as ansraer�tlfd old In force a5ritl eNet Utah C on tM ebffe�cf�lve
date M Mk Ortlinance,iI>sofer ds ttIBY fnais 10 Sales
taxes,except$eGlons 54151 antl 59-1521 tMreof,and
exceptirg fa'the amount M Ile sales fax 1.10 therein,
i hereby adaawa and made a Part M this ordinance as
thmoh fW1Y set torts herein.
(21 WMYev�',ant to Ma extent Mal In Charier IS m
Title 59,UFah Code Anmfated 1953,tM State W Utah is
mod or'rewrred ro M NIe tazklp agency,the name or
this
his mUnlclpalNv shall be substltuwtl Marano,.Nathirro in
"Is subuaragraM(D shall bedeerred to reaU{re wbstl-
tWlgt of fie sense M the muMcipaNW}pf 1M word
Sh.15 when that word is used as part of the Nile of Nte
State Tax Convenalon,or of Ne Co utltlRipit of the Slaw
tof uned fa thattofliffi Idme olfM munki hh be subsfF
Of IMI subsi"Unno w
or aasa fret Nte state Taz Ca neleslon in pertor the
wncfions incident to the afhnlnishatbn or ap!, M
this ordinance.
(3)If an a—.$li—has been issued 10 a retailer
15 53 said en tnur Annotated 9 ZZ16llial e sehall no bere ed by
iInisSGion.aan ree-
(d)There shall be pecIuu ftlaexd 91m ou Chase price
paid or GIar60d tW whl
()The amount of any Sewn or use tax imposed by
the Stare of Utah upon a retailer or consumer;
(li)Receipts from the le of'tangible—net
property upon which a sal..or use tax fey became due
by reason of the same Oansa f he any other munki-
nallty and any cauntv In the Stale of Utah,under a sales
Or use lax oftlinarxa enacted by Ihatunty or mpnki-
psalN in atrrrtlenoe with the Uniform coLon 1 Sales and
UU TT Law M Utah.
ec S .20- Use taX
(a)An excise tax is hereby Imposed on the storage,Use,Or
offer Consumption in ibis
unlGiN of oal tangible Personal orm-
ertv tram ant retail.,on or after tie operative date or this ordl
ranCe for storage.Use or o0-Wr6umoim In the—nminali11
at Me rale pof aeveM1Bl9hMs of OM percent(7/8%)of the soles
pre Ibl(�I E t as horelnafter pr vitlN,and except insole,as
the'are nx:phsisteM W)M Ne prove Ions of said Uniform total
Sales and Use Tax Law of Utah,all of Me provisions of Chapter
16 Title 59,Utah Catle Annotaletl 1953,as amended and In wrce
and effect an the efl.ctI_date W MIS ordinarce,appItcab10 to
use tams,axfeeeplirg the provisions of Seoh—W-161 and 59-1625
are heer'eby adpneG a gimatle a PPaarrt of
this�sect-aasslThwrgh IUi
IV so torm hereto.
12)Whenever and M 1118 extent MM to said Cheptor 16 of Title
59.Utah Code Annotated 19S3,the Stamen of Utah Is named or rr
shallldhe wbst W,"ddxllleres Nothing In'thlefse"'ragrlapteei(]
Shall tleemetl to reauifa f11e su tindian of the name of ChB
of III C I Ile.,4 StSt.Tax iCaorl.nmi551on,Norr b M eiCdstiNllon of
the State of Urah,riot shall Me name of la mtlnklpalliv be sub
Mt{tutod for Mat of Me state In any id1 when ins reruns of
at wbsihufion would revulre aca{t'en to nd taken by"against
the munic(millY er any agency thereof,rather Man by or against
the Sttare Tax CornmigE en perfpr'rtiilp the tonctions incident to
it*atl Inistralionar oPerahon of Mh promote.
13)There sa be exam,from ihB tax due under this sep
0a:
(II Tf amount of.-ry des or use lax Imposetl by
tM state of Ufah upon rataiier or mrrsumer;
Wte(it) w rht kyh H erbm thrwbie eCtn riwdc hlesednw onsf aofGart uogxri-
-
e
taxunderS lesorusetaxodnance
dance with the Unlform IAcal Sales and Use Tax Law of
Utah by am otMr municipality antl ant murdy of Ind
state.
Sec.202b.Gardracf with Stale Tax Commission.Heretofore,
Mis munki eliw has eMefM Into an epreemem wind the Stale
Tax
Canmission ro Perwrm all wrMtons inGdeM to hie atlminis-
tratlan a operdflan of the Sales and use tax ordinance G the
municiparn.ThM cml—1 Is hereby coMplprmed and ff.mayor Is
her.M fiteast hlTaa.roC.Mr�l11.maybe r,totM W r
tined ddm11 1. it on arq oheratlM of the local sales and use
ordnance al tie munlG Nmrealtacled obyy Mls adlnalce.
sec.A-2-7.Penalties.Any Damon YIme rq am of the previ-
sians M Mis Mdenance shell I.deemed.0h,of a nutdemeatbrI
and Upon COmI'tlon thereat,shall be Punishable by a Rra In an
.mourn less Ulan SM.DD or Iniprlso—eel for a Period or net
ssae."re than Y�a.SS—abl&ty.If an�w iinsona wibmsaMcli�sparnnnpsleemMenoe,
IlrMfeeeai Phrase,
a w'e� p�rfl koloinenv rre�on Bala pee In toil-Z
d c11on�IsuM atlecis shall Ianot oafwcf Ins ve1IdRY Nye name n
1.portlanc or Mis ortllnence.
SEyCSTTIIOONy2.This�rtllnance shall take eHeGon JVIY 1.1983.
day
al May,1983 Cifv C.."of Salt Lake Clw,Utah,this 2<M
GRANT AIRMAN
ATTETHT:
KA YN RDER LL
CITY RECORDER
T ayor's k0.fo MSYor'4,May 2d,19a3
Mayor's Action:May?e�19e3
TED MA ON
MAYOR
AtTEST:
TNRECORDE HALL
4S RECORDER
(SEAL)
BILL 2a of IRG ,
Published:June 17,1993
I C-27