047 of 1986 - Sales and Use Tax Amendment j 0 86-20
f
SALT LAKE CITY ORDINANCE
No. 47 of 1986
(Sales and Use Tax)
AN ORDINANCE AMENDING SECTIONS 20-2-4 AND 20-2-5 OF THE
REVISED ORDINANCES OF SALT LAKE CITY, UTAH, 1965, RELATING TO
SALES AND USE TAX.
Be it ordained by the City Council of Salt Lake City , Utah:
SECTION 1. That Sections 20-2-4 and 20-2-5 of the Revised
Ordinances of Salt Lake City , Utah, relating to sales and use
tax, be, and the same hereby are amended to read as follows :
Sec . 20-2-4 . Sales tax .
( a) (1 ) From and after July 1, 1986, 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 fifty-eight sixty-
fourths of one percent ( 58/64% ) .
(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 prescribed and adopted by the State Tax
Commission. The sales tax provided herein shall be collected
and distributed pursuant to Section 11-9-5 (c) of the Utah
Code Annotated (1953 ) , as amended. 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 )
(2)
(3 )
(4)
Sec . 20-2-5. Use tax .
(a) (1 ) Effective July 1, 1986, an excise tax is hereby
imposed on the storage, use, or other consumption in this
municipality of tangible personal property from any retailer for
storage, use or other consumption in the municipality at the rate
of fifty-eight sixty-fourths of one percent ( 58/64%) of the sales
price of the property.
-2-
(2 ) The use tax provided herein shall be collected and
distributed pursuant to Section 11-9-5( c) of the Utah Code
Annotated ( 1953 ) as amended .
( b) (1 )
( 2 )
(3 )
SECTION 2. This ordinance shall take effect upon its first
publication .
Passed by the City Council of Salt Lake City , Utah,
this lOth day of June 1986.
-TTA kM A
ATTEST:
CITY RECORDER
V)
Transmitted to Mayor on June 10, 1986
Mayor' s Action: X Approved . Vetoed .
MAYOR
ATTEST
IN
i ivy
-TY RECORDER B✓
-
cml41 -
(SEAL)
Bill 47 of 1986
Published: June 20, 1986 -3-
0 86-20
Affidavit of Publication ADM 35A
STATE OF UTAH,
ss.
County of Salt Lake
SALT LAKE CITY ORDINANCE Susie Strohm
No.+47 of'!906' ....................................................................................
(Sales gnd.Uje Tax
AN ORDINANCE AMENDING SEC"TI&S-)CI.2.4 AND 20.2.5
OF THE REVISEWORDINANCES OF SAL,Z'.LiAKE CITY,UTAH,
1965 RELATING TO SALES AND USE,TAX}' .
he it ardal6ed by the City Coundl.of, It lake Clfy utah,
SECTION 1.M &ttlon 20.2.4 and 2b•2.5 of the Revised
be, nances of Soft dthesomeh_rebyaream Utah,reldfor adds and use tax, Being first duly sworn, deposes and says that he/she is
be,and the some hereby ore amended for ebd as follows:
Sec.,20-2-4.Soles tax. '
(a)(1)Eroded a after July 1,upon there Is tailed and legal advertising clerk of the DESERET NEWS a daily
there shall be collected and paid a,Ydx upgn every recall sale of g g � y
tangmuniciapey at the ra roifIft-elghtnd mealsixty
-rout s of on p the
er. newspaper printed in the English language with general
munlclpallty of the rafe'o fifty-eight sixty-fourths of one per•
cent2)For%). f circulation in Utah and published in Salt Lake City,
(2)For the purpose of-this Ordinance,all retail soles shall be � ,
presumed to e hove been dOp$u-.0holble persted Of,tpersonal P plarty s business Salt Lake County, in the State of Utah.
of the retailer unless the?'6hglble personal property sold Is de-
livered by the retailer or-his agetft to onput-ofrstate destination
or to a common carrier for delivery to an out.of-state desttno•
tton.In state,
s retailer more
has no place
place h business That the legal notice of which a copy is attached hereto
In the state,or has more than one place of business,the place or
places at which the retail sales are consumvn* shpll'be as
determined under the rules and,re9ulptlons drescrlbed and
adopted byttie State TowCommisSYon.T,he.3ales tax provided Salt Lake City Ordinance - No. 47 of 1986
herein shall be collected and dlstribptted pursuof*to Section 11• y
9-5(c)of the Utah Code Annotated(1953),'os amended.Public ••••••••••••......••••"....................................•
utlllties,as defined by Title 54,Utah Code Annotated,1953,shalt
not be obllpafed to determine the place or places within any
county or munlclpallty where pUbllc utilities servl"s are ren•
dered;bu"he place of sate•orthe•sales tax revenues arlsing .............................................................................................
from sych service allocable to the'Clty shall be as determined.
by the State Tax Commission pursuant to an appropriate for.
mule and other rules and,reguoitlons to be prescribed and
adopted by It. ,
(b)(1)••• .............................................................................................
(2)'
(3)
(4)
.............................................................................................
(IU
Sec.20-2.5.Use fox.
'(a)(1)Effective July 1, 1986,an excise tak Is hereby Im•
posed on the storage,use,or other consumption In this munlclJ ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
paltty of tangible personal property from any retailer for stor-
age,use or other consump'tlon In the.municipality at the rate of
flffyeight sixty-fourths of one percent(58/64%)of the sales
price of the property.
use
t
(2)The use tax provided herein shall be collected and dls-
was published in said newspaper on..................................
trlbuted pursuant to Section 11-9.5(c)of the Utah Code Annotat-
ed(1953)as amended.
(b)�1) June 20. 1986
... .................... ........................................................................
(3)
...
SECTION 2.This ordinance shall take effect upon Its first publication. ........ .... ................................................
,•--
Passed by the City Council of Solt Lake City,this 10th day of Leal Advertising Clerk
ATTEST: Earl F,Hardwick
/s/Kathryn Marshall
CITY RECORDER
Transmitted to Mayor on June 11,1986.
Mayor's Action:Approved.
Palmer A.DePaulls
ATTEST: MAYOR
/s/Kathryp Marshall
CITY RECORDER
(SEAL)
Bill 47 086-20 f 1986 3rd
Published:June 20,1986 ire me this .................................................................... day of
R-36
...................................July..... A.D. 19.86.....
/ ......:.: .. :.........................................
Notary Public
My Commission Expires
March 1, 1988
......................................................
1„'
0 86-1
' 0 86-15
SYNOPSIS OF
SALT LAKE CITY ORDINANCE
48 of 1986
(PARKING)
The Salt Lake City Council at its June 10, 1986 meeting adopted an
ordinance amending Titles 28 and 46 of the Revised Ordinances of Salt
Lake City relating to Parking. The ordinance provides for civil
penalties for unauthorized use of streets; appoints a hearing officer;
provides for procedures before such hearing officer; and declares the
unauthorized use of streets to be a nuisance; and provides that creating
a nuisance is a misdemeanor.
Copies of the ordinance are available for review in the City Recorder' s
Office, Room 311 City and County Building, during regular business
hours.
This ordinance shall take effect unpon first publication.
(0 86-15)
PUBLISHED: June 24, 1986