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061 of 2021 - Amending and Restating Salt Lake City Code Chapter 3.04 Relating to Local Sales and Use Taxes1 1 SALT LAKE CITY ORDINANCE 2 No. ______ of 2021 3 4 (Sales and use taxes) 5 6 An ordinance amending and restating Chapter 3.04 of the Salt Lake City Code, relating to 7 sales and use taxes. 8 WHEREAS, sales and use taxes in Utah are governed by the Sales and Use Tax Act, 9 Utah Code Title 59, Chapter 12, and local sales and use taxes are governed by the Local Sales 10 and Use Tax Act, Utah Code Title 59, Chapter 12, Part 2; 11 WHEREAS, prior to 1986 the City Council adopted Salt Lake City Code Chapter 3.04 12 regarding sales and use tax; 13 WHEREAS, the Sales and Use Tax Act has been amended several times since its 14 adoption, which amendments have resulted in Chapter 3.04 containing outdated or superseded 15 wording and section references, including some tax rate descriptions; 16 WHEREAS, the City Council intends to make clean-up changes to Chapter 3.04 to 17 clarify it and the rates it is already imposing and to conform it to state law, and does not intend 18 thereby to change any tax rates it is currently imposing; and 19 WHEREAS, the City Council of Salt Lake City, Utah, desires to amend and restate 20 Chapter 3.04 of the Salt Lake City Code, relating to local sales and use taxes, to make such 21 clean-up changes. 22 NOW, THEREFORE, be it ordained by the City Council of Salt Lake City, Utah that: 23 SECTION 1. Chapter 3.04 of the Salt Lake City Code, relating to local sales and use 24 taxes, is amended and restated to read as follows: 25 3.04.010: SHORT TITLE: 26 61 2 This chapter shall be known as the LOCAL SALES AND USE TAX ORDINANCE OF THE CITY 27 OF SALT LAKE. 28 3.04.020: PURPOSE: 29 The Utah legislature has authorized municipalities to adopt an ordinance that imposes a one 30 percent local sales and use tax. It is the purpose of this chapter to impose a local option sales and 31 use to conform the city’s sales and use taxes to the requirements of the Sales and Use Tax Act, 32 Utah Code title 59, chapter 12, as currently amended, and its successor, and to authorize and 33 designate the state tax commission as the city’s agent to collect those taxes. 34 3.04.030: EFFECTIVE DATE; CONTINUANCE OF FORMER ORDINANCE: 35 This chapter shall become effective retroactively as of one minute after twelve o'clock (12:01) 36 A.M., July 1, 1983. The provisions of this chapter that are not in conflict with the former37 ordinance shall be deemed to be a continuation thereof and any rights, duties and obligations 38 arising thereunder shall not in any way be deemed abrogated or terminated. 39 3.04.040: ADMINISTRATION AND OPERATION; CONTRACT WITH STATE TAX 40 COMMISSION: 41 Heretofore, the city has entered into an agreement with the state tax commission to perform all 42 functions incident to the administration or operation of the sales and use tax ordinance of the 43 city. That contract is confirmed and the mayor is authorized to enter into such supplementary 44 agreements with the state tax commission as may be necessary to the continued administration 45 and operation of the local sales and use tax ordinance of the city as contained in this chapter]. 46 3.04.050: SALES AND USE TAX IMPOSED: 47 A.1. There is levied and there shall be collected and paid a tax on every transaction listed in48 Utah Code subsection 59-12-103(1), as amended, or its successor, including upon every retail 49 3 sale of tangible personal property, services, and meals made within the city, at the rate of one 50 percent of the purchase price paid or charged, or any other rate hereafter authorized in Utah Code 51 section 59-12-204, as amended, or its successor, and if the location of the transaction is within 52 the city as determined under Utah Code sections 59-12-211 through 59-12-215, as amended, or 53 their successor. There is levied and there shall be collected and paid an excise tax on the storage, 54 use, or other consumption within the city of tangible personal property or any items listed in 55 Utah Code subsection 59-12-103(1), as amended, or its successor, from any retailer at the rate of 56 one percent of the purchase price paid or charged or any other rate hereafter authorized in Utah 57 Code section 59-12-204, as amended, or its successor. The local sales and use taxes shall be 58 collected and distributed pursuant to Utah Code title 59, chapter 12, as amended, or its successor. 59 The mayor is authorized to execute whatever documents are necessary to distribute local sales 60 and use tax revenues on the combination of point of sale and population factors set forth in Utah 61 Code section 59-12-205, as amended, or its successor. 62 2.All local sales and use taxes collected under this chapter shall be reported to the state tax63 commission on forms that accurately identify the location where the sale or use transaction was 64 consummated. For the purpose of this chapter, all retail sales shall be presumed to have been 65 consummated at the place of business of the retailer unless the tangible personal property sold is 66 delivered by the retailer or his agent to an out of state destination or to a common carrier for 67 delivery to an out of state destination. In the event a retailer has no permanent place of business 68 in the state, or has more than one place of business, the place or places at which the retail sales 69 are consummated shall be as determined under the rules and regulations prescribed and adopted 70 by the state tax commission. Public utilities as defined by Utah Code title 54, as amended, or its 71 successor, shall not be obligated to determine the place or places within any county or 72 4 municipality where public utilities services are rendered, but the place of sale or the sales tax 73 revenues arising from such service allocable to the city shall be as determined by the state tax 74 commission pursuant to an appropriate formula, and other rules and regulations to be prescribed 75 and adopted by it. 76 B.1. Except as hereinafter provided, and except insofar as they are inconsistent with the77 provisions of the Local Sales and Use Tax Act, all of the provisions of Utah Code title 59, 78 chapter 12, as amended, or its successor, and in force and effect on the effective date of this 79 chapter, insofar as they relate to sales and use taxes, excepting section 59-12-101, as amended, or 80 its successor, and except for the amount of the sales and use tax levied therein, are adopted and 81 made a part of this chapter as though fully set forth in this chapter. Any amendments made by 82 the Utah legislature to Utah Code title 59, chapter 12, as amended, or its successor, that would be 83 applicable to the city are hereby incorporated herein by reference and shall be effective upon the 84 date they are effective as a Utah statute. The provisions of Utah Code title 59, chapter 12, part I, 85 Tax Collection, insofar as they relate to sales and use taxes, are hereby incorporated by reference 86 into this chapter, except that the name of the city as the taxing agency shall be substituted for that 87 of the state where necessary for the purposes of this chapter. 88 2. Wherever, and to the extent that in Utah Code title 59, chapter 12, as amended, or its89 successor, the state is named or referred to as the taxing agency, the name of the city shall be 90 substituted therefor. Nothing in this subsection requires substitution of the name of the city for 91 the word "state" when that word is used as part of the title of the state tax commission, or of the 92 constitution of the state, nor shall the name of the city be substituted for that of the state in any 93 section when the result of that substitution would require action to be taken by or against the 94 state tax commission in performing the functions incident to the administration or operation of 95 5 this chapter. 96 3.If an annual license has been issued to a retailer under Utah Code section 59-12-106 , as97 amended, or its successor, an additional license shall not be required by reason of this section. 98 4. There shall be excluded from the purchase price paid or charged by which the tax is99 measured: 100 a.The amount of any sales or use tax imposed by the state upon a retailer or consumer;101 b.Receipts from the sale or the cost of storage, use, or other consumption of tangible102 personal property upon which a sales or use tax has become due by reason of the same 103 transaction to any other municipality and any county in the state, under a sales or use tax 104 ordinance enacted by that county or municipality in accordance with the Local Sales and Use 105 Tax Act; 106 c. the amount of any tax paid under Utah Code title 59, chapter 12, part 1, Tax Collection,107 as amended, or its successor. 108 5. There shall be exempt from the tax due under this section:109 a.The amount of any sales or use tax imposed by the state upon a retailer or consumer;110 b.The sale, storage, use, or other consumption of tangible personal property, the gross111 receipts from the sale of or the purchase price or the cost of which has been subject to sales or 112 use tax under a sales or use tax ordinance enacted in accordance with the Local Sales and Use 113 Tax Act by any county, city, or town in any other county in Utah or by any county other than 114 Salt Lake County, or city or town in Utah. 115 C. As provided in Utah Code section 59-12-204(6), as amended, and its successor, any person116 subject to the provisions of the city’s local sales and use taxes is exempt from the Salt Lake 117 County local sales and use tax due to the provisions of this chapter described in section 59-12-118 6 204(6). 119 D. The city shall not impose a tax on the sales and uses described in Utah Code section 59-12-120 104, as amended, and its successor, to the extent the sales and uses are exempt from taxation 121 under section 59-12-104. 122 3.04.060: [RESERVED] 123 3.04.070: VIOLATION; PENALTY: 124 Any person violating any of the provisions of this chapter shall be deemed guilty of a 125 misdemeanor, and upon conviction thereof, shall be punishable as set out in section 1.12.050 of 126 this code. 127 SECTION 2. This ordinance shall take effect immediately after it has been published in 128 accordance with Utah Code section 10-3-711 and recorded in accordance with Utah Code section 129 10-3-713.130 Passed by the City Council of Salt Lake City, Utah, this ______ day of ____________, 131 2021. 132 ____________________________ 133 CHAIRPERSON 134 ATTEST AND COUNTERSIGN: 135 136 ___________________________ 137 CITY RECORDER 138 139 Transmitted to Mayor on ______________________. 140 141 Mayor’s Action: __________ Approved. ___________ Vetoed. 142 143 144 ____________________________ 145 MAYOR 146 147 148 149 150 Salt Lake City Attorney’s Office Approved As To Form By: _______________________ Boyd Ferguson Date: ___________ 19th October Oct 28, 2021 Amy Fowler (Nov 9, 2021 12:05 MST) Nov 9, 2021 Erin Mendenhall (Nov 9, 2021 17:53 MST) 4 Cindy Trishman (Nov 10, 2021 09:48 MST) 7 __________________________ 151 CITY RECORDER 152 153 154 (SEAL) 155 156 157 Bill No. ______ of 2021. 158 Published: _____________________. 159 160 161 162 163 61 Cindy Trishman (Nov 10, 2021 09:48 MST) November 17, 2021 Ordinance 61 of 2021 - Amending and Restating Salt Lake City Code Chapter 3.04 Relating to Local Sales and Use Taxes Final Audit Report 2021-11-10 Created:2021-10-28 By:Thais Stewart (thais.stewart@slcgov.com) Status:Signed Transaction ID:CBJCHBCAABAAUNIqXL59QrkR3Egz8-7S6AEPbioxFMaG "Ordinance 61 of 2021 - Amending and Restating Salt Lake City Code Chapter 3.04 Relating to Local Sales and Use Taxes" Hist ory Document created by Thais Stewart (thais.stewart@slcgov.com) 2021-10-28 - 1:43:57 PM GMT Document emailed to Boyd Ferguson (boyd.ferguson@slcgov.com) for signature 2021-10-28 - 1:46:15 PM GMT Email viewed by Boyd Ferguson (boyd.ferguson@slcgov.com) 2021-10-28 - 2:03:54 PM GMT Document e-signed by Boyd Ferguson (boyd.ferguson@slcgov.com) Signature Date: 2021-10-28 - 2:05:18 PM GMT - Time Source: server Document emailed to Amy Fowler (amy.fowler@slcgov.com) for signature 2021-10-28 - 2:05:20 PM GMT Email viewed by Amy Fowler (amy.fowler@slcgov.com) 2021-11-09 - 7:05:01 PM GMT Document e-signed by Amy Fowler (amy.fowler@slcgov.com) Signature Date: 2021-11-09 - 7:05:10 PM GMT - Time Source: server Document emailed to Erin Mendenhall (erin.mendenhall@slcgov.com) for signature 2021-11-09 - 7:05:12 PM GMT Email viewed by Erin Mendenhall (erin.mendenhall@slcgov.com) 2021-11-10 - 0:53:46 AM GMT Document e-signed by Erin Mendenhall (erin.mendenhall@slcgov.com) Signature Date: 2021-11-10 - 0:53:59 AM GMT - Time Source: server Document emailed to Cindy Trishman (cindy.trishman@slcgov.com) for signature 2021-11-10 - 0:54:01 AM GMT Document e-signed by Cindy Trishman (cindy.trishman@slcgov.com) Signature Date: 2021-11-10 - 4:48:25 PM GMT - Time Source: server Agreement completed. 2021-11-10 - 4:48:25 PM GMT