ARTICLE II. - SALES AND USE TAX

Part of the Code of Ordinances of Minersville, UT.

Local law · Updated February 6, 2023 · 1,345 sections

The text

Footnotes:

--- (1) --- State Law reference— Sales and use tax, U.C.A. 1953, § 59-12-101 et seq.; local sales and use tax, U.C.A. 1953, § 59-12-201 et seq.

DIVISION 1. - GENERALLY#

Sec. 22-19. - Purpose.#

The purpose of this article is to levy a one percent sales and use tax in compliance with the provisions of the Uniform Local Sales and Use Tax Law (U.C.A. 1953, § 59-12-201 et seq.), and in compliance with the applicable provisions of U.C.A. 1953, tit. 59, chs. 15 and 16.

(Code 1981, § 6-101)

Sec. 22-20. - Contract with the state.#

The existing contract between the town and the state tax commission, which provides that the commission will perform all functions incident to the administration and operation of this article, is hereby declared to be in full force and effect.

(Code 1981, § 6-102)

Secs. 22-21—22-40. - Reserved.#

DIVISION 2. - SALES TAX#

Sec. 22-41. - Levy.#

There is hereby levied a tax upon every retail sale of tangible personal property, services, and meals made within the town at the rate of one percent.

(Code 1981, § 6-103(A))

Sec. 22-42. - Situs of levy.#

For the purposes of this article, 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 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 U.C.A. 1953, tit. 54 shall not be obligated to determine the place 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 town 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.

(Code 1981, § 6-103(B))

Sec. 22-43. - Application of state sales tax provisions.#

Except as hereinafter provided, and except insofar as otherwise inconsistent with the provisions of the state Uniform Local Sales and Use Tax Law, all of the provisions of U.C.A. 1953, tit. 59, ch. 15 in force and effect on the effective date of the ordinance from which this division is derived insofar as related to sales taxes, excepting U.C.A. 1953, §§ 59-15-1 and 59-15-21, and excepting for the amount of the tax levied therein, are hereby adopted and made a part of this article.

(Code 1981, § 6-103(C))

Sec. 22-44. - Substitution of "municipality" for "state."#

Whenever and to the extent that in U.C.A. 1953, tit. 59, ch. 15, the state is named or referred to as the taxing agency, the name of the town shall be substituted therefor. Nothing in this section shall be deemed to require substitution of the name of the town for the word "state" when that word is used as part of the title of the state tax commission, or of the state constitution, nor shall the name of the town 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 town or any agency thereof, rather than by or against the state tax commission in performing the functions incidental to the administration or operation of this article.

(Code 1981, § 6-103(D))

Sec. 22-45. - Additional license not required.#

If an annual license has been issued to a retailer under U.C.A. 1953, § 59-15-3, an additional license shall not be required by reason of this division.

(Code 1981, § 6-103(E))

Sec. 22-46. - Exemptions.#

There shall be excluded from the purchase price paid or charged by which the tax is measured: (1)

The amount of any sales or use tax imposed by the state upon a retailer or consumer.

(2)

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 municipality and any county in the state, under a sales or use tax ordinance enacted by that county or municipality in accordance with the state Uniform Local Sales and Use Tax Law.

(Code 1981, § 6-103(F))

Secs. 22-47—22-60. - Reserved.#

DIVISION 3. - USE TAX#

Sec. 22-61. - Levy.#

An excise tax is hereby levied on the storage, use or other consumption in the town of tangible personal property purchased from any retailer on or after the operative date of the ordinance from which this article is derived for storage, use or other consumption in the town at the rate of one percent of the sales price of the property.

(Code 1981, § 6-104(A))

Sec. 22-62. - Application of state use tax provisions.#

Except as hereinafter provided, and except insofar as inconsistent with the provisions of the state Uniform Local Sales and Use Tax Law, all of the provisions of U.C.A. 1953, tit. 59, ch. 15 in force and effect on the effective date of the ordinance from which this division is derived, applicable to use taxes, excepting provisions of U.C.A. 1953, §§ 59-16-1 and 59-16-25, and excepting for the amount of the tax levied therein, are hereby adopted and made a part of this division.

(Code 1981, § 6-104(B))

Sec. 22-63. - Substitution of Municipality for State.#

Wherever and to the extent that in U.C.A. 1953, tit. 59, ch. 16, the state is named or referred to as the taxing agency, the name of the town shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of the town for the word "state" when that word is used as part of the title of the state tax commission, or the state constitution, nor shall the name of the town 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 town or any agency thereof, rather than by or against the state tax commission in performing the functions incidental to the administration or operation of this article.

(Code 1981, § 6-104(C))

Sec. 22-64. - Exemptions.#

There shall be exempt from the tax due under this division: (1)