The text
Chapter 1 - Administration Department#
4-1-1 - Department Created.#
There is hereby created the Administration Department.
4-1-2 - Director of Finance.#
There is hereby created the position of Director of Finance who shall be the Administration Department supervisor and perform the financial duties and responsibilities of the City Recorder as established by Chapter 6 of Title 10 of the Utah Code and the financial administrative duties of the Director of Finance prescribed in the Uniform Accounting Manual for Utah Cities.
4-1-3 - City Recorder.#
The City Recorder shall perform the duties prescribed by law except for financial duties which shall be performed as directed by the Director of Finance. (10-6-137 and 10-6-138 of the Utah Code.)
4-1-4 - City Treasurer.#
The City Treasurer shall perform the duties prescribed by law. (10-6-141 through 10-6-146 of the Utah Code.)
Chapter 2 - Utility Application and Billing#
4-2-1 - Application for Utility Services Required.#
No culinary water service, electric service, sewer service, sewer treatment service, garbage collecting service, yard light service, or other utility service for which payment of a fee to the City is required, including surcharge where applicable, shall be furnished to any house, tenement, apartment, building, place, premises, or lot, unless an application for such utility service shall be made in writing and signed by the owner of legal record or duly authorized agent.
(Ord. 21-07-03, 7/15/2021)
4-2-2 - Rented or Leased Premises.#
Owners of rented or leased premises are afforded the option of requiring their tenants, occupants or lessees to be responsible for payment of bills for separately metered utilities by having the tenant, occupant or lessee sign the application and make payment of a deposit fee equal to the total of the two (2) highest utility bills for said separately metered utilities for the premises during the preceding twelve (12) month period, or an estimated deposit fee as determined by the City. In case of default of payment by the tenant, occupant or lessee, the deposit fee will be applied to payment of any delinquent utility bill on the premises.
4-2-3 - Contents of Application.#
The applicant shall state fully and truly the purpose for which such utility services are required and shall agree to conform to, and be governed by, such ordinances, rules, regulations, and resolutions as may be prescribed by the City, for the control of such utility services. The applicant shall agree to be responsible for and pay on time all statements and bills due the City on account of all utility services delivered to the premises named in the application.
4-2-4 - Application Forms.#
The City shall prepare forms upon which application for utility services shall be made. These forms may be amended by the City from time to time as necessary in the opinion of the City.
4-2-5 - Utility Rates.#
Utility rates shall be as established from time to time by resolution or other appropriate documents adopted by the City.
4-2-6 - Termination of Utility Services.#
Utility services to any premises may be suspended or terminated to premises for non-payment of utility bills or for other cause in accordance with City rules, regulations and policies of the City. Restoration of utility services to premises to which utility services have been suspended or terminated shall be in accordance with such City rules, regulations and policies.
4-2-7 - Electric Revenues and Rates.#
All operating revenues of the Kaysville Electric Utility Enterprise Fund shall properly be restricted solely to the direct operations of the Kaysville Power Department and not used for any other purpose. The Kaysville Electric Utility Enterprise Fund shall maintain Cash Reserves as established by the governing body. All operating revenues above operation expenditures and Cash Reserves shall be redistributed on an annual basis to the customers of the Kaysville Power Department based on their proportionate use per annum by rate revision.
Chapter 3 - Government Records Access and Management#
Footnotes:
--- (1) --- Editor's note— Ord. No. 26-02-01, § II, adopted February 5, 2026, amended Chapter 3 in its entirety to read as herein set out. Former Chapter 3, §§ 4-3-1—4-3-16, pertained to similar subject matter, and derived from Ord. 21-07-03, 7/15/2021, and this Code's original publication.
4-3-1 - General Purpose.#
The City seeks to establish guidelines for open government information recognizing the need to maintain and preserve accurate records, provide public access to public records, and preserve the right of privacy of personal data collected or received by the City.
(Ord. 26-02-01, § II, 2/5/2026)
4-3-2 - City Policy.#
The City recognizes the enactment of Government Records Access and Management Act by the Utah State Legislature (Sections 63-2-10l et seq., Utah Code Annotated, 1953) and the application of that Act to City records. The purpose of this Chapter is to conform to Section 63-2-701 which provides that each political subdivision may adopt an ordinance or a policy relating to information practices including classification, designation, access, denials, segregation, appeals, management, retention and amendment of records. The intent of this policy is to provide modifications to the general provisions of state law, where allowed, to meet the public needs, operation, management capabilities and resources of the City.
(Ord. 26-02-01, § II, 2/5/2026)
4-3-3 - Compliance with State Law.#
Unless otherwise expressly provided in this Chapter, the City adopts and shall comply with the Government Records Access and Management Act (GRAMA), Utah Code Title 63G, Chapter 2, as amended. If any provision of this Chapter conflicts with GRAMA, the state statute shall control.
(Ord. 26-02-01, § II, 2/5/2026)
4-3-4 - Public Right to Records.#
1.
Members of the public shall have the right to see, review, examine and take copies, in any format maintained by the City, of all City governmental records defined as "public" under the provisions of this Chapter, upon the payment of the lawful fee and pursuant to the provisions of this Chapter and the Act.
2.
The City has no obligation to create a record or record series in response to a request from a member of the public, if the record requested is not otherwise regularly maintained or kept.
3.
When a record is temporarily held by a custodial City agency, pursuant to that custodial agency's statutory functions, such as records storage, investigation, litigation or audit, the record shall not be considered a record of the custodial agency for the purposes of this Chapter. The record shall be considered a record of the City and any requests for access to such records shall be directed to the City, rather than the custodial agency, pursuant to these procedures.
4.
Original documents shall not leave the custody of the City. Document inspection will occur in the conference area of the administrative office building or such other area designated by the Records Officer. Private citizens will not be allowed in the vault where original documents are maintained. The appropriate documents and/or files given to the individual will be accounted for after the individual's inspection and prior to departure from the City offices.
(Ord. 26-02-01, § II, 2/5/2026)
4-3-5 - Privacy Rights.#
1.
The City recognizes and upholds the personal right of privacy retained by persons who may be the subject of governmental records.
2.
The City may, as determined appropriate by the City Manager, notify the subject of a record that a request for access to the subject's record has been made.
3.
The City may require that the requester of records provide a written release, notarized within thirty (30) days before the request, from the subject of the records before access to such records is provided.
(Ord. 26-02-01, § II, 2/5/2026)
4-3-6 - Designation, Classification, and Retention.#
All City records and record series, of any format, shall be designated, classified and scheduled for retention according to the provisions of GRAMA and this Chapter. Unless otherwise expressly designated in the City's records retention schedule maintained by the state archives, all City records shall be classified and retained in accordance with the state records retention schedule. Records designation, classification, and retention scheduling shall be conducted under the supervision of the City Manager.
(Ord. 26-02-01, § II, 2/5/2026)
4-3-7 - Procedures for Records Request.#
A records requester shall fill out and present the City a written request on forms provided by the City. The date and time of the request shall be noted on the written request form and all time forms provided under this Chapter shall commence from that time and date.
(Ord. 26-02-01, § II, 2/5/2026)
4-3-8 - Fees.#
Applicable fees for processing requests under this Chapter shall be based on the City's actual cost pursuant to Utah Code Section 63G-2-203, unless otherwise provided in the city's consolidated fee schedule.
(Ord. 26-02-01, § II, 2/5/2026)
4-3-9 - Reasonable Accommodation.#
Reasonable accommodations regarding access to governmental records shall be provided to persons with disabilities in accordance with the Americans with Disabilities Act upon request of the applicant.
(Ord. 26-02-01, § II, 2/5/2026)
4-3-10 - Records Amendments.#
Government records held by the City may be amended or corrected as needed. Requests for amendments, corrections, or other changes shall be made in writing to the City having custody of the records and setting forth, with specificity, the amendment or correction requested. When an amendment or correction of a government record is made, both the original record and the amended or corrected record shall be retained, unless provided otherwise by the Act or other state or federal law.
(Ord. 26-02-01, § II, 2/5/2026)
4-3-11 - Records Officer.#
The City Recorder shall oversee and coordinate records access, management and archives activities.
(Ord. 26-02-01, § II, 2/5/2026)
4-3-12 - Records Maintenance.#
1.
Records maintenance procedures shall be developed to ensure that due care is taken to maintain and preserve City records safely and accurately over the long term. The City Recorder shall be responsible for monitoring the application and use of technical processes in the creation, duplication, and disposal of City records. The Recorder shall monitor compliance with required standards of quality, permanence, and admissibility pertaining to the creation, use, and maintenance of records.
2.
All City records shall remain the property of the City unless federal or state legal authority provides otherwise. Property rights to City records may not be permanently transferred from the City to any private individual or entity, including those legally disposable obsolete City records. This prohibition does not include the providing of copies of City records otherwise produced for release or distribution under this Chapter.
3.
Custodians of any City records shall, at the expiration of their terms of office, appointment or employment, deliver custody and control of all records kept or received by them to their successors, supervisors or to the City Manager.
(Ord. 26-02-01, § II, 2/5/2026)
Chapter 4 - Sales and Use Tax#
4-4-1 - Sales Tax.#
1.
From and after 12:01 o'clock a.m., January 1, 1990, there is levied and there shall be collected and paid a tax on every retail sale of tangible personal property, services and meals made within the municipality at the rate of one percent (1%).
2.
For the purposes of this Chapter, all retail sales shall be presumed to have been consummated in 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. If a retailer has no permanent place of business in that state, or has more than one (1) 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. 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 municipality 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.
3.
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 12, 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 Section 59-12-101 and 59-12-119 thereof, and excepting for the amount of the sales tax levied herein, are hereby adopted and made a part of this Chapter as though fully set forth herein.
4.
Wherever, and to the extent that in Chapter 12 of Title 59, Utah Code Annotated, 1953, the State is named or referred to as the "taxing agent," the name of this municipality shall be substituted therefor. Nothing in this subparagraph (4) 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 Commission, or of the Constitution 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 municipality or any agency thereof, rather than by or against the State Tax Commission performing the functions incident to the administration or operation of this Ordinance.
5.
If an annual license has been issued to a retailer under Section 59-12-106, Utah Code Annotated, 1953, an additional license shall not be required by reason of this Section.
6.
There shall be excluded from the purchase price paid or charged by which the tax is measured:
a.
The amount of any sales or use tax imposed by the State of Utah on a retailer or consumer;
b.
Receipts from the sale of tangible personal property on which a sales or use tax has become due by reason of the same transaction to any other municipality 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 Law of Utah.
4-4-2 - Use Tax.#
1.
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 municipality at the rate of one percent (1%) of the sales price of the property.
2.
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 12, 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 Section 59-12-101 and 59-12-119 thereof, and excepting for the amount of the lax levied therein, are hereby adopted and made a part of this Section as though fully set forth herein.
3.
Wherever and to the extent that in Chapter 12 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 (3) shall be deemed to require the substitution of the name of this municipality of the word "State" when that word is used as part of 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.
4.
There shall be exempt from the tax due under this Section:
a.
The amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer;
b.
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.
4-4-3 - Execution.#
The Mayor is authorized to execute whatever documents are necessary to distribute sales and use tax revenues on the combination of point of sale and population factors set forth in Section 59-12-205, Utah Code Annotated, 1953.
4-4-4 - 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 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.
4-4-5 - Penalties.#
Any person violating any of the provisions of this Chapter shall be deemed guilty of a Class B misdemeanor, and upon conviction thereof, shall be punished by a fine in an amount not exceeding one thousand dollars ($1,000.00) or imprisonment for a term not exceeding six (6) months, or by both such fine and imprisonment.
4-4-6 - Severability.#
If any section, subsection, sentence, clause, phrase or portion of this Chapter, including but not limited to any exemption is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. It is the intention of the City Council that each separate provision of this Ordinance shall be deemed independent of all other provisions herein.
Chapter 5 - Utility License Tax#
4-5-1 - Public Utility License Tax.#
1.
There is hereby levied upon the business of every person or company engaged in the business of supplying basic telephone service as a public utility, basic cellular telephone or basic cable television services in Kaysville City, Utah, an annual license tax equal to five percent (5%) of the gross revenue derived from the sale and use of the services of said business or person delivered from and after July 1, 1994, within the corporate limits of Kaysville City, said fee being in addition to any franchise fee, provided that the amount of such tax levied upon every person or company engaged in the business of providing basic cellular telephone service shall be limited to five percent (5%) of the gross revenues for each customer based upon the lowest pricing plan available for cellular telephone service from such person or company with a minimum tax of ninety-five cents ($.95) for each cellular telephone connection for each customer per month.
2.
Definitions:
Basic Local Exchange Service Revenue - As used herein shall mean revenues received from furnishing telecommunications and cable television services within Kaysville City and from providing access to the local telecommunications exchange network to either business, residential or other customers, whether on a flat rate or measured basis, by means of an access line, cellular telephone connection, or cable television connection. Basic local exchange service revenues shall not include revenues obtained by any person or entity engaged in the business of supplying telephone services from such non-basic telephone services and activities as: i.
Providing any long distance, toll calling or other services priced on a per minute or per call basis;
ii.
Providing any separately priced custom or special services or features not included in the services or features provided to all new customers subscribing for the basic or minimum level of service;
iii.
Providing any one-time activation, connection or installation services;
iv.
Private line services;
v.
Carrier access services; and
vi.
Providing terminal or mobile telephone equipment services (such as basic telephone sets, private branch exchanges and key telephone systems), or from other telephone equipment which is obtainable from both the telephone company and other suppliers.
Gross Revenue - As used herein shall be construed to mean the revenue derived from the sale and use of said services within Kaysville City, provided that "gross revenue" as applied to basic telephone services, basic cellular telephone and basic cable television services shall be construed to mean basic local exchange services revenue. Gross revenue shall not include charges passed on to subscribers to recover the actual cost to the business equal to the tax imposed under this Ordinance.
Public Utility Services - As used herein shall mean the sale and use of basic local exchange telephone services.
3.
Remittance Date. Within forty-five (45) days after the end of each month in a calendar year, the company or person taxed hereunder shall file with the Finance Director of Kaysville City a report of gross revenue derived from the sale and use of its service in Kaysville City as defined herein, together with a computation of the tax levied hereunder against the said company or person. Coincidental with the filing of such report, the said company or person shall pay to the City the amount of the tax due for that calendar month subject to said report.
4.
The taxpayer may pass on the effect of the tax imposed under this Ordinance to the consumer of its services in any manner it chooses.
4-5-2 - Competitive Services License Tax.#
1.
There is hereby levied upon the business of every entity or person engaged in the business in Kaysville City, Utah, of supplying basic television services, basic local exchange telephone services, or basic cellular telephone services, as defined in KCC 4-5-1 of the Revised Ordinances, in competition with any person or entity supplying public utility service, basic cable television or basic cellular telephone services an annual license tax equal to five percent (5%) of the gross revenue derived from the sale and use of such competitive services sold, used or delivered within the corporate limits of Kaysville City, after July 1, 1994. The annual license tax imposed by this Section shall not apply to any entity or person subject to the public utility license tax imposed by KCC 4-5-1 or to municipal bodies or entities created thereby.
2.
Definitions:
a.
In Competition With shall mean to trade in products or services within the same market as an entity or person taxed under KCC 4-5-1.
b.
Gross Revenues and Basic Local Exchange Service Revenue shall have the same meanings provided in KCC 4-5-1(2).
3.
Remittance Date. Within forty-five (45) days after the end of each month in a calendar year, any company or person taxed hereunder shall file with the Finance Director of Kaysville City a report of its gross revenue derived from the sale and use of its services specified hereunder rendered in competition with public utility services in Kaysville City, together with a computation of the tax levied hereunder against such business. Coincidental with the filing of such report, the said company or person shall pay to the City the amount of the tax due for the calendar month which is the subject of the said report.
Chapter 6 - Municipal Energy Sales and Use Tax#
4-6-1 - Purpose.#
It is the intent of Kaysville City to amend its Utility License Tax insofar as such tax is levied on gas and electricity and adopt a Municipal Energy Sales and Use Tax Chapter, pursuant to, and in conformance with the ''Municipal Energy Sales and Use Tax Act" set forth in §§10-1-301 through 310, Utah Code Annotated, 1953.
4-6-2 - Definitions.#
As used in this Chapter: 1.
Consumer means a person who acquires taxable energy for any use that is subject to the Municipal Energy Sales and Use Tax Act.
2.
Contractual Franchise Fee means:
a.
A fee:
i.
Provided for in a franchise agreement; and
ii.
That is consideration for the franchise agreement; or
b.
i.
A fee similar to Subsection (2)(a); or
ii.
Any combination of Subsections (2)(a) or (2)(b).
3.
a.
Delivered Value means the fair market value of the taxable energy delivered for sale or use within Kaysville City and includes:
i.
The value of the energy itself; and
ii.
Any transportation, freight, customer demand charges, service charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer within Kaysville City.
b.
"Delivered Value" does not include the amount of tax paid under Part 1 or Part 2 of Chapter 12, Title 59 of Utah Code Annotated, 1953.
4.
Energy Supplier means a person supplying taxable energy, except for persons supplying a de minimus amount of taxable energy, if such persons are excluded by rule promulgated by the State Tax Commission.
5.
Franchise Agreement means a franchise or an ordinance, contract, or agreement granting a franchise.
6.
Franchise Tax means:
a.
A franchise tax;
b.
A tax similar to a franchise tax; or
c.
Any combination of Subsections (a) or (b)
7.
Person includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this State, any county, city, municipality, district, or other local governmental entity of the State, or any group or combination acting as a unit.
8.
Sale means any transfer of title, exchange, or barter, conditional or otherwise, in any manner, of taxable energy for a consideration. It includes:
a.
Installment and credit sales;
b.
Any closed transaction constituting a sale;
c.
Any transaction under which right to acquire, use or consume taxable energy is granted under a lease or contract and the transfer would be taxable if an outright sale were made.
9.
Storage means any keeping or retention of taxable energy within Kaysville City for any purpose except sale in the regular course of business.
10.
a.
Use means the exercise of any right or power over taxable energy incident to the ownership or the leasing of the taxable energy.
b.
"Use" does not include the sale, display, demonstration, or trial of the taxable energy in the regular course of business and held for resale.
11.
Taxable Energy means gas and electricity.
4-6-3 - Municipal Energy Sales and Use Tax.#
There is hereby levied, subject to the provisions of this Chapter, a tax on every sale or use of taxable energy made within Kaysville City equaling six percent (6%) of the delivered value of the taxable energy to the consumer. This tax shall be known as the Municipal Energy Sales and Use Tax and is sometimes referred to in this Chapter as the "tax." 1.
The tax shall be calculated on the delivered value of the taxable energy to the consumer.
2.
The tax shall be in addition to any sales or use tax on taxable energy imposed by Kaysville City as authorized by Title 59, Chapter 12, Part 2 of Utah Code Annotated, 1953, the Local Sales and Use Tax Act.
3.
Remittance Date. Within forty-five (45) days after the end of each month in a calendar year, the company or person taxed hereunder shall file with the Finance Director of Kaysville City or the State Tax Commission whichever is appropriate, a report of gross revenue derived from the sale and use of its service in Kaysville City as defined herein, together with a computation of the tax levied hereunder against the said company or person. Coincidental with the filing of such report, the said company or person shall pay to the City or to the State Tax Commission, whichever is appropriate, the amount of the tax due for that calendar month subject to said report.
4-6-4 - Exemptions from the Municipal Energy Sales and Use Tax.#
1.
No exemptions are granted from the Municipal Energy Sales and Use Tax except as expressly provided in Utah Code Annotated, 1953, §10-1-305(2)(b); notwithstanding an exemption granted by §59-1-104, Utah Code Annotated, 1953.
2.
The following are exempt from the Municipal Energy Sales and Use Tax, pursuant to Utah Code Annotated, 1953 §10-l-305(2)(b):
a.
Sales and use of aviation fuel, motor fuel, and special fuels subject to taxation under Title 59, Chapter 13 of the Utah Code Annotated;
b.
Sales and use of taxable energy that is exempt from taxation under Federal law, the United States Constitution or the Utah Constitution;
c.
Sales and use of taxable energy purchased or stored for resale;
d.
Sales or use of taxable energy to a person, if the primary use of the taxable energy is for use in compounding or producing taxable energy or a fuel subject to taxation under Title 59, Chapter 13 of the Utah Code Annotated;
e.
Taxable energy brought into the State by a nonresident for the nonresident's own personal use or enjoyment while within the State, except taxable energy purchased for use in the State by a nonresident living or working in the State at the time of purchase;
f.
The sale or use of taxable energy for any purpose other than as a fuel or energy; and
g.
The sale of taxable energy for use outside the boundaries of Kaysville City.
3.
The sale, storage, use or other consumption of taxable energy is exempt from the Municipal Energy Sales and Use Tax levied by this Chapter, provided:
a.
The delivered value of the taxable energy has been subject to a municipal energy sales or use tax levied by another municipality within the State authorized by Title 59, Chapter 12, Part 3 of the Utah Code Annotated; and
b.
Kaysville City is paid the difference between the tax paid to the other municipality and the tax that would otherwise be due under this Chapter, if the tax due under this Chapter exceeds the tax paid to the other municipality.
4-6-5 - No Effect upon Existing Franchises - Credit for Franchise Fees.#
1.
This Chapter shall not alter any existing franchise agreements between Kaysville City and energy suppliers.
2.
There is a credit against the tax due from any consumer in the amount of a contractual franchise fee paid if:
a.
The energy supplier pays the contractual franchise fee to Kaysville City pursuant to a franchise agreement in effect on July 1, 1997;
b.
The contractual franchise fee is passed through by the energy supplier to a consumer as a separately itemized charge; and
c.
The energy supplier has accepted the franchise.
4-6-6 - Tax Collection Contract with State Tax Commission.#
1.
On or before the effective date of this Chapter, Kaysville City shall contract with the State Tax Commission to perform all functions incident to the administration and collection of the Municipal Energy Sales and Use Tax, in accordance with this Chapter. This contract may be a supplement to any existing contract with the Commission to administer and collect the Local Sales and Use Tax. The City is hereby authorized to enter into agreements with the State Tax Commission that may be necessary to the continued administration and operation of the Municipal Energy Sales and Use Tax Ordinance enacted by this Chapter.
2.
An energy supplier shall pay the Municipal Energy Sales and Use Tax revenues collected from consumers directly to Kaysville City monthly if:
a.
Kaysville City is the energy supplier; or
b.
i.
The energy supplier estimates that the municipal energy sales and use tax collected annually from its Utah consumers equals one million dollars ($1,000,000.00) or more, and
ii.
The energy supplier collects the Municipal Energy Sales and Use Tax.
3.
An energy supplier paying the Municipal Energy Sales and Use Tax directly to Kaysville City may deduct any contractual franchise fees collected by the energy supplier qualifying as a credit and remit the net tax less any amount the energy supplier retains as authorized by §10-1-307(4), Utah Code Annotated, 1953.
4-6-7 - Incorporation of Part 1, Chapter 12, Title 59, Utah Code, Including Amendments.#
1.
a.
Except as herein provided, and except insofar as they are inconsistent with the provisions of Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, as well as this Chapter, all of the provisions of Part 1, Chapter 12, Title 59 of the Utah Code Annotated, 1953, as amended, and in force and effect on the effective date of this Chapter, in so far as they relate to sales and use taxes, excepting Section 59-12-101 and 59-12-119 thereof, and excepting for the amount of the sales and use taxes levied therein, are hereby adopted and made a part of this Chapter as if fully set forth herein.
b.
Wherever, and to the extent that in Part 1, Chapter 12, Title 59, Utah Code Annotated, 1953, as amended, the State of Utah is named or referred to as the "taxing agency," the name of Kaysville City shall be substituted, insofar as is necessary for the purposes of that part, as well as Part 3, Chapter 1, Title 10, Utah Code Annotated, 1953, as amended. Nothing in this subparagraph (b) shall be deemed to require substitution of the name Kaysville City for the word "State" when that word is used as part of the title of the State Tax Commission, or of the Constitution of Utah, nor shall the name of Kaysville City be substituted for that of the State in any section when the result of such a substitution would require action to be taken by or against Kaysville City 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 Chapter.
c.
Any amendments made to Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, which would be applicable to Kaysville City for the purposes of carrying out this Chapter are hereby incorporated herein by reference and shall be effective upon the date that they are effective as a Utah statute.
4-6-8 - No Additional License to Collect the Municipal Energy Sales and Use Tax Required - No Additional License or Reporting Requirements.#
No additional license to collect or report the Municipal Energy Sales and Use Tax levied by this Chapter is required, provided the energy supplier collecting the tax has a license issued under Section 59-12-106, Utah Code Annotated, 1953.
4-6-9 - Effective Date.#
This Chapter is effective June 30, 1997. The Municipal Energy Sales and Use Tax shall be levied beginning 12:01 a.m., July 1, 1997.
Chapter 7 - Telecommunications License Tax#
4-7-1 - Definitions.#
As used in this Chapter: 1.
Commission means the State Tax Commission.
2.
a.
Subject to Subsections (2)(b) and (c), Customer means the person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract.
b.
For purposes of this Chapter, "customer" means:
i.
The person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract; or
ii.
If the end user is not the person described in Subsection (2)(b)(i), the end user of telecommunications service.
c.
"Customer" does not include a reseller:
i.
Of telecommunications service; or
ii.
For mobile telecommunications service, of a serving carrier under an agreement to serve the customer outside the telecommunications provider's licensed service area.
3.
a.
End User means the person who uses a telecommunication service.
b.
For purposes of telecommunications service provided to a person who is not an individual, "end user" means the individual who uses the telecommunications service on behalf of the person who is provided the telecommunications service.
4.
Gross Receipts Attributed to the Municipality means those gross receipts from a transaction for telecommunication services that is located within the municipality for the purposes of sales and use taxes under Utah Code Title 59, Chapter 12, Sales and Use Tax Act and determined in accordance with Utah Code Section 59-12-207.
5.
Gross Receipts from Telecommunications Service means the revenue that a telecommunications provider receives for telecommunications service rendered except for amounts collected or paid as:
a.
A tax, fee, or charge:
i.
Imposed by a governmental entity;
ii.
Separately identified as a tax, fee, or charge in the transaction with the customer for the telecommunications service; and
iii.
Imposed only on a telecommunications provider.
b.
Sales and use taxes collected by the telecommunications provider from a customer under Utah Code Title 59, Chapter 12, Sales and Use Tax Act; or
c.
Interest, a fee, or a charge that is charged by a telecommunications provider on a customer for failure to pay for telecommunications services when payment is due.
6.
Mobile Telecommunications Service is as defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
7.
Municipality means Kaysville City.
8.
Place of Primary Use:
a.
For telecommunications service other than mobile telecommunications service, means the street address representative of where the customer's use of the telecommunications service primarily occurs, which shall be:
i.
The residential street address of the customer; or
ii.
The primary business street address of the customer; or
b.
For mobile telecommunications service, is as defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
9.
Notwithstanding where a call is billed or paid, Service Address means:
a.
If the location described in this Subsection (9)(a) is known, the location of the telecommunications equipment:
i.
To which a call is charged; and
ii.
From which the call originates or terminates;
b.
If the location described in Subsection (9)(a) is not known but the location described in this Subsection (8)(b) is known, the location of the origination point of the signal of the telecommunications service first identified by:
i.
The telecommunications system of the telecommunications provider; or
ii.
If the system used to transport the signal is not a system of the telecommunications provider, information received by the telecommunications provider from its service provider; or
c.
If the locations described in Subsection (9)(a) or (b) are not known, the location of a customer's place of primary use. (8)(a) subject to Subsections (9)(b) and (9)(c), "telecommunications provider" means a person that:
i.
Owns, controls, operates, or manages a telecommunications service; or
ii.
Engages in an activity described in Subsection (9)(a)(i) for the shared use with or resale to any person of the telecommunications service.
d.
A person described in Subsection (9)(a) is a telecommunications provider whether or not the Public Service Commission of Utah regulates:
i.
That person; or
ii.
The telecommunications service that the person owns, controls, operates, or manages.
e.
"Telecommunications provider" does not include an aggregator as defined in Utah Code Section 54-8b-2.
10.
Telecommunications Service means:
a.
Telephone service, as defined in Utah Code Section 59-12-102, other than mobile telecommunications service, that originates and terminates within the boundaries of this State; and
b.
Mobile telecommunications service, as defined in Utah Code Section 59-12-102:
i.
That originates and terminates within the boundaries of one (1) state; and
ii.
Only to the extent permitted by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
4-7-2 - Levy of Tax.#
There is hereby levied a municipal telecommunications license tax on the gross receipts from telecommunications service attributed to this municipality.
4-7-3 - Rate.#
The rate of the tax levy shall be four percent (4%) of the telecommunication provider's gross receipts from telecommunications service that are attributed to the municipality subject to the following:
If the location of a transaction is determined to be other than this municipality then the rate imposed on the gross receipts for telecommunications services shall be the lower of (1) the rate imposed by the taxing jurisdiction in which the transaction is located; or (2) the rate for non-mobile telecommunication services shall be the rate imposed by the municipality in which the customers service address is located; or for mobile telecommunications service, the rate imposed by the municipality of the customer's primary place of use.
4-7-4 - Rate Limitation and Exemption Therefrom.#
This rate of this levy shall not exceed four percent (4%) of the telecommunication provider's gross receipts from telecommunication service attributed to the municipality unless a higher rate is approved by a majority vote of the voters in this municipality that vote in: 1.
A municipal general election;
2.
A regular general election; or
3.
A local special election.
4-7-5 - Effective Date of Tax Levy.#
This tax shall be levied beginning July 1, 2004.
4-7-6 - Changes in Rate or Repeal of the Tax.#
This Chapter is subject to the requirements of Utah Code Section 10-1-403. If the tax rate is changed or the tax is repealed, then the appropriate notice shall be given as provided in Utah Code Section 10-1-403.
4-7-7 - Interlocal Agreement for Collection of the Tax.#
On or before July 1, 2004, the municipality shall enter into the uniform interlocal agreement with the Commission as described in Utah Code Section 10-1-405 for the collection, enforcement, and administration of this municipal telecommunications license tax.
4-7-8 - Repeal of Inconsistent Taxes and Fees.#
Any tax or fee previously enacted by this municipality under authority of Utah Code Section 10-1-203 or Utah Code Title 11, Chapter 26, Local Taxation of Utilities Limitation is hereby repealed as of midnight on June 30, 2004, with respect to telecommunications, but not other utilities taxed under KCC 4.
Nothing in this Chapter shall be interpreted to repeal any municipal ordinance or fee which provides that the municipality may recover from a telecommunications provider the management costs of the municipality caused by the activities of the telecommunications provider in the rights-of-way of the municipality, if the fee is imposed in accordance with Utah Code Section 72-7-102 and is not related to the municipality's loss of use of a highway as a result of the activities of the telecommunications provider in a right-of-way or increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way nor does this Chapter limit the municipalities right to charge fees or taxes on persons that are not subject to the municipal telecommunications license tax under this Chapter and locate telecommunications facilities, as defined in Utah Code Section 72-7-108, in this municipality.
Chapter 8 - Library Endowment Board#
4-8-1 - Purpose.#
In 1993, Alan and Kay Blood executed a Gift Agreement pursuant to the terms of which was established an Endowment Fund for the use and benefit of the Kaysville City Library. The Endowment Fund has been managed and controlled by the Kaysville City Library Board of Directors. Pursuant to the terms of a Merger Agreement between Kaysville City and Davis County with an effective date of July 1, 2006, the Kaysville City Library was merged into and became a part of the Davis County library system. Kaysville City has dissolved the Kaysville City Library and the Kaysville City Library Board of Directors. This Chapter establishes the Library Endowment Board.
4-8-2 - Library Endowment Board.#
1.
There is hereby established the Library Endowment Board to make decisions with respect to the Endowment Fund according to the terms and provisions of the Gift Agreement, City ordinances and state law. The governing body of Kaysville City is hereby designated as the Library Endowment Board.
2.
Each Board member shall serve without compensation, but their actual and necessary expenses incurred in the performance of their official duties may be paid by the City.
4-8-3 - Responsibilities of Library Endowment Board.#
The Library Endowment Board shall: 1.
Adopt bylaws, rules and regulations governing the operation of the Library Endowment Board.
2.
Give direction to the City Treasurer for investment of the principal of the Endowment Fund.
3.
Make decisions with respect to expenditure of the income from the Endowment Fund.
4-8-4 - Investment of Endowment Fund.#
Investment of the Endowment Fund shall be in compliance with the State Money Management Act. The Library Endowment Board shall give investment directions to the Kaysville City Treasurer. The City Treasurer shall then implement such directions provided such action can be taken in accordance with the State Money Management Act. The Library Endowment Board shall not invest the Endowment Fund except through the City Treasurer.
4-8-5 - No Commingling of Funds.#
The Endowment Fund shall be kept in a separate account ledger apart from Kaysville City funds.
4-8-6 - Acceptance of Other Contributions.#
The Library Endowment Board may receive other funds from any other source subject to the provisions of this Chapter. The Endowment Fund may be combined with other funds from other sources. Such funds shall be treated in the same manner as the Endowment Fund.
4-8-7 - Annual Report.#
The Library Endowment Board shall prepare a written Annual Report on or before June 30th of each year. The Annual Report shall contain such information as the Board deems pertinent to the Endowment Fund.
4-9-1 - Historic Preservation Chapter.#
This Chapter shall be known and may be cited as the "Historic Preservation Chapter".
(Ord. 19-02-03, 5/16/2019)
4-9-2 - Purpose.#
Recognizing that the historical heritage of this City is among its most valued and important assets, it is the intent of this Chapter to provide for the preservation, protection and enhancement of its history. This preservation, protection and enhancement shall include, but not be limited to, the written and visual history of Kaysville, its early settlers and its historic sites, the planning for and celebration of important historical events relating to Kaysville's history, the education of all segments of the community so that Kaysville's history can be fully and properly appreciated, and the establishment of a repository for items, artifacts, and other materials which have historical significance to the City of Kaysville.
The purpose of the Chapter shall also be to establish a Committee which shall recommend to the City Council necessary and desirable protection of historic areas and sites within the community.
(Ord. 19-02-03, 5/16/2019)
4-9-3 - Historic Preservation Commission.#
1.
Commission, Members and Appointment. There is created a Historic Preservation Commission, which shall be an advisory body and shall report to the City Council of Kaysville. The Commission shall be composed of seven (7) members appointed by the Mayor with the consent of the City Council. One (1) of the members shall always be the Mayor, who shall be an ex-officio member; one (1) of the members shall be a member of the City Council; for five (5) members, preference shall be made for professional members from the disciplines of history, archaeology, planning, urban planning, American studies, American civilization, cultural geography, cultural anthropology, and to those exceptionally interested in the history and heritage of Kaysville. At least five (5) of the seven (7) members shall reside in Kaysville City.
With exception of the Mayor and City Council Member on the Commission, two (2) or more members of the Commission shall not serve on the same board, commission, or other leadership position within another organization while serving on the Commission.
2.
Terms. The term of each member of the Commission, with the exception of the Mayor and City Council member on the Commission, shall be for four (4) years. Initial members of the Commission shall be staggered as determined by the Mayor with the advice and consent of the City Council.
3.
Advisory Body. The Historic Preservation Commission shall be an advisory body, and shall report to, the City Council.
(Ord. 19-02-0, 5/16/2019)
4-9-4 - Powers and Duties of the Commission.#
The Commission shall have the following duties: 1.
Conduct research and collect information on the history of Kaysville, including the establishment of a repository for important documents, artifacts and other items of historical significance.
2.
Provide a written history of Kaysville, as well as an historical program which outlines Kaysville's history for various age groups in the community.
3.
Increase the awareness of Kaysville's history through the commemoration of historical events.
4.
Designate entries on the Utah State Register of Historic and Cultural sites and recommend to the State Historic Preservation Officer nominations for the National Register of Historic places, utilizing the criteria for evaluation from the National Register.
5.
Attend at least one (1) informational or educational meeting each year, sponsored by a Historic Preservation Organization Office, pertaining to the work and functions of the Commission or to historic preservation.
6.
Submit an annual report of the activities of the Commission to the State Historic Preservation Office and to the City Council.
7.
Review all proposed National Register nominations for properties within the boundaries of the City.
8.
Conduct or cause to be conducted a survey of cultural resources in the City which in form and content will be compatible to the Utah inventory of historic and archaeological sites.
9.
Act in an advisory role to other officials and departments of the City regarding the protection of local cultural resources and shall act as a liaison on behalf of the City to individuals and organizations within the City concerned with historic preservation.
(Ord. 19-02-03, 5/16/2019)
4-9-5 - Meetings and Notification.#
1.
The Commission shall provide for adequate public participation in the historic preservation programs, including the process of recommending properties for nomination to the National Register.
2.
Commission meetings shall occur at regular intervals as needed.
3.
Minutes of all decisions, actions of the Commission, including the reasons for making those decisions shall be kept on file and available for public inspection.
4.
Rules of procedure adopted by the Commission shall be available for public inspection.
(Ord. 19-02-03, 5/16/2019)
4-9-6 - Survey and Inventory.#
1.
The Commission shall initiate or continue an approved process to identify historic properties within the City.
2.
A detailed inventory of the designated districts, sites, and/or structures within Kaysville shall be maintained.
3.
The inventory material shall be compatible with the Utah state-wide inventory of historic and archaeological sites and shall be made accessible to the public except where restrictions have been made for archaeological sites.
4.
The inventory shall be updated periodically and made available through duplicates at the State Historic Preservation Office and shall be able to be readily integrated into State-wide comprehensive historic preservation planning and other appropriate planning process.
(Ord. 19-02-03, 5/16/2019)
4-9-7 - Demolition Notification#
If a historic site is to be demolished or extensively altered, efforts will be made to document its physical appearance before that action takes place. 1.
The City will delay issuing a demolition permit for up to thirty (30) days and will notify a member of the Historic Preservation Commission, which will take responsibility for the documentation.
2.
Documentation will include, at minimum, exterior photographs of the historic building. When possible, both exterior and interior measurements of the building will be made in order to provide an accurate floor-plan drawing of the building.
3.
The demolition permit may be issued after thirty (30) days of the initial application whether or not the Commission has documented the building. The permit may be issued earlier if the Commission completes its documentation before the thirty (30) day deadline.
4.
The documentation will be kept in the City's files, which are open to the public.
(Ord. 19-02-03, 5/16/2019)
Chapter 10 - Recreation, Arts, Museum, And Parks (RAMP) Tax#
Footnotes:
--- (3) --- (Ord. 21-12-02, 12/2/2021)
4-10-1 - General Provisions.#
This Chapter shall be known as the local sales and use tax to fund Recreation, Arts, Museum, and Parks (RAMP) improvements, facilities, and organizations for Kaysville City.
(Ord. 21-12-02, 12/2/2021)
4-10-2 - Statutory Authority.#
The authority for imposing this tax is derived from the Utah State Code.
(Ord. 21-12-02, 12/2/2021)
4-10-3 - Purpose of Provisions.#
This Chapter is enacted to provide the City with a source of revenue for the purposes of funding recreation, arts, museum, and cultural facilities and organizations, and parks improvements for the City pursuant to, and in accordance with, the Utah State Code; and policies and procedures enacted by the City to establish, collect, and use the revenues as provided by State statute.
(Ord. 21-12-02, 12/2/2021)
4-10-4 - Imposition - Amount.#
The RAMP Tax hereby imposes a one-tenth of one percent (0.1%) sales and use tax for funding recreation, arts, museum, and parks improvements, facilities, and organizations for the City of Kaysville.
(Ord. 21-12-02, 12/2/2021)
4-10-5 - Use of Revenues.#
The revenues received from the local sales and use tax levied herein (RAMP Revenues) shall be used solely for the purposes of funding (1) City owned recreation, arts, museum, cultural facilities, organizations, and parks improvements, or (2) programs designed to support recreation, arts, museum, and parks and that do business in the City, and serve Kaysville residents.
The use and distribution of all RAMP Revenues shall be authorized or awarded by the City Council.
(Ord. 21-12-02, 12/2/2021)
4-10-6 - Collection.#
Taxes imposed under this Chapter shall be: 1.
Levied at the same time and collected in the same manner as provided in Title 59, Chapter 12, Part 2, the Local Sales and Use Tax Act, except that the collection and distribution of the RAMP Revenue is not subject to Subsection 59-12-205(2) through (9); and
2.
Levied for the period authorized in accordance with Section 59-12-703, Utah Code Annotated; and
3.
The records of the State Tax Commission, the Commission's performance under the contract, and the records of any taxpayer subject to this tax shall be subject to review and audit as provided in the City's contract with the Commission for the collection and distribution of the local sales and use tax and as provided by law.
(Ord. 21-12-02, 12/2/2021)
4-10-7 - RAMP Advisory Committee.#
1.
There is hereby created an advisory board known as the RAMP Advisory Committee. Its members shall be appointed as set forth herein and in accordance with statutory requirements.
2.
The RAMP Advisory Committee shall function as a planning and advisory body for the City Council in all matters pertaining to the expenditure of the RAMP Revenues. The RAMP Advisory Committee is not empowered to bind or obligate the City or any of its departments.
3.
The RAMP Advisory Committee shall consist of nine (9) members with four (4) standing members and five (5) at large members. The Mayor may appoint one (1) City Council member to serve as a non-voting liaison to the RAMP Advisory Committee.
4.
Alternate members may be appointed to the RAMP Advisory Committee. Such appointments shall be in the same manner as the appointment of a RAMP Advisory Committee member. Alternate members will only participate in regular meetings when needed to fill a vacancy during the temporary absence of a RAMP Advisory Committee Member.
5.
The four (4) standing members shall include; Kaysville City's Parks and Recreation Director or designee (Parks Representative), Kaysville City's Recreation Superintendent or designee (Recreation Representative), Kaysville Community Theater Committee member (Arts Representative), and a Kaysville Historic Preservation Committee member (Museum Representative). The five (5) at large members shall be appointed, by the Mayor after counsel with and the consent of the City Council, from among the residents of Kaysville City.
6.
The RAMP Advisory Committee shall select annually, during the first regularly scheduled meeting in January, a Chairperson, Vice-Chairperson, and any other officers deemed necessary, all of whom may be selected to succeed themselves. Such officers shall be elected from among the at large members of the RAMP Advisory Committee by majority vote of the total membership, with their duties and responsibilities being set forth in the RAMP Advisory Commission Bylaws and Rules of Procedure.
7.
The term of office for each at large member shall be two (2) years. The terms will be staggered so that two (2) at large members' terms of office will expire on December 30th of a given year, the other three (3) at large members' terms of office that will expire on December 30th of the second year, and then continuing each year in that order. No at large member shall serve more than three (3) consecutive terms.
8.
Appointed members of the RAMP Advisory Committee may be removed from office with or without cause by a majority vote of the City Council. A member may be removed for failure to attend three (3) consecutive committee meetings or failure to attend seventy-five percent (75%) of the meetings in a six (6) month period. Vacancies occurring in an unexpired term are to be promptly filled as an original appointment, and are only appointed for the remainder of the unexpired term.
9.
The minutes of each meeting of the RAMP Advisory Committee shall be recorded and preserved. Minutes of each meeting shall be approved by the Committee and signed by the Chairperson. All official actions shall be recorded therein, and copies of all letters to and from the Committee shall be preserved. All records of the Committee are considered public records, unless designated otherwise.
10.
The RAMP Advisory Committee shall advertise for, collect, review, and prioritize all grant applications and make a yearly recommendation to the City Council for the expenditure of all RAMP funds.
(Ord. 22-03-01, 3/3/2022)