The text
1-10-1: - SPECIAL PURPOSE BUDGETARY FUNDS:#
A.
Capital Improvement Fund: There is hereby established in the city a new special purpose budgetary fund to be called the capital improvement fund. The purpose of said fund is to account for financial resources to be used for the acquisition or construction of major capital facilities. This fund shall be an independent fiscal and accounting entity with a self-balancing set of accounts.
B.
Internal Service Fund: There is hereby established in the city a new special purpose budgetary fund to be called the internal service fund. The purpose of said fund is to provide financing for services rendered to various funds and departments of the city on a cost-reimbursement basis, to reduce the likelihood of duplication and excessive costs and to provide for the proper maintenance and use of city equipment and proper use of city personnel. This fund shall be an independent fiscal and accounting entity with a self-balancing set of accounts.
C.
Motor Pool Fund: There is hereby established in the city a special purpose budgetary fund to be called the motor pool fund. The purpose of said fund is to provide for the most economical purchase, repair and maintenance of city equipment used by various city departments. This fund shall be an independent fiscal and accounting entity with a self-balancing set of accounts.
D.
Economic Development Fund: There is hereby established in the city a special purpose budgetary fund to be called the economic development fund. The purpose of such fund is to stimulate projects and improvements that will contribute to economic development in the city. Initial funding shall be a transfer of one hundred thousand dollars ($100,000.00) from the fiscal year 1988 general fund, which transfer is hereby authorized. This shall be an independent fiscal and accounting entity with a self-balancing set of accounts.
(1985 Code §§ 2-11-1—2-11-4)
1-10-2: - MUNICIPAL ENERGY SALES AND USE TAX:#
1-10-2-1: - DEFINITIONS:#
CONSUMER: A person who acquires taxable energy for any use that is subject to the municipal energy sales and use tax.
CONTRACTUAL FRANCHISE FEE: 1. A fee:
a. Provided for in a franchise agreement: and
b. That is consideration for the franchise agreement; or
2. a. A fee similar to subsection (B)(1)(a) of this section; or
b. Any combination of subsections (B)(1)(a) or (B)(1)(b) of this section.
DELIVERED VALUE: 1. a. The fair market value of the taxable energy delivered for sale or use in the municipality and includes: a. The value of the energy itself; and
b. 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 in the municipality.
B. "Delivered value" does not include the amount of a tax paid under Title 59, Chapter 12, Part 1.
Tax Collection, Part 2, Local Sales and Use Tax Act, Utah Code Annotated 1953, or this chapter.
DE MINIMIS AMOUNT: An amount of taxable energy that does not exceed the greater of:
1. Five percent of the energy supplier's estimated total Utah gross receipts from sales of property or services; or
2. Ten thousand dollars.
ENERGY SUPPLIER or SUPPLIER: A person supplying taxable energy, except for persons supplying a de minimis amount of taxable energy, if such persons are excluded by rule promulgated by the State Tax Commission.
FRANCHISE AGREEMENT: A franchise or an ordinance, contract, or agreement granting a franchise.
FRANCHISE TAX: 1. A franchise tax;
2. A tax similar to a franchise tax; or this section.
3. Any combination of subsection (G)(1) or (G)(2) of this section.
PERSON, SALE, STORAGE
and USE: The same as defined in Section 59-12-102. Utah Code Annotated 1953.
RENEWABLE ENERGY SOURCE: The same as defined in Section 54-17-502. Utah Code Annotated 1953.
TAXABLE ENERGY: Gas and electricity.
(Ord. 941, 12-7-2021)
1-10-2-2: - MUNICIPAL ENERGY SALES AND USE TAX LEVIED:#
There is hereby levied, subject to the provisions of this chapter, a tax on every sale or use of taxable energy made within the city equaling six percent (6.0%) of the delivered value of the taxable energy to the consumer. This tax shall be known as the municipal energy sales and use tax.
(Ord. 941, 12-7-2021
1-10-2-3: - EFFECTIVE DATE:#
The municipal energy sales and use tax shall become effective on and after January 1, 2022. A.
The tax shall be calculated on the delivered value of the taxable energy to the consumer.
B.
The tax shall be in addition to any sales or use tax on taxable energy imposed by the city authorized by Title 59. Chapter 12. Utah Code, Sales and Use Tax Act.
(Ord. 941, 12-7-2021)
1-10-2-4: - EXEMPTIONS FROM THE MUNICIPAL ENERGY SALES AND USE TAX:#
A.
No exemptions are granted from the municipal energy sales and use tax except as expressly provided in Section 10-l-305(2)(b), Utah Code Annotated 1953, notwithstanding an exemption granted by Section 59-1-104, Utah Code Annotated 1953.
B.
The following are exempt from the municipal energy sales and use tax, pursuant to Section 10-1-305(2)(b), Utah Code Annotated 1953:
1.
Sales and use of aviation fuel, motor fuel, and special fuels subject to taxation under Title 59, Chapter 13, Utah Code Annotated 1953;
2.
Sales and use of taxable energy that is exempt from taxation under federal law, the United States Constitution, or the Utah Constitution:
3.
Sales and use of taxable energy purchased or stored for resale;
4.
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, Utah Code Annotated 1953;
5.
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;
6.
The sale or use of taxable energy for any purpose other than as a fuel or energy; and
7.
The sale of taxable energy for use outside the boundaries of the city,
C.
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:
1.
The delivered value of the taxable energy has been subject to a municipal energy sales or use tax under an ordinance enacted in accordance with UCA 10-1-301 et seq., by another municipality within the state authorized by Title 59, Chapter 12, Part 3, Utah Code Annotated 1953; and
2.
The 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.
(Ord. 941, 12-7-2021)
1-10-2-5: - NO EFFECT UPON EXISTING FRANCHISES - CREDIT FOR FRANCHISE FEES:#
A.
This chapter shall not alter any existing franchise agreements between the city and energy suppliers.
B.
There is a credit against the tax due from any consumer in the amount of a contractual franchise fee paid if:
1.
The energy supplier pays the contractual franchise fee to the city pursuant to a franchise agreement in effect on July 1, 1997;
2.
The contractual franchise fee is passed through by the energy supplier to a consumer as a separately itemized charge; and
3.
The energy supplier has accepted the franchise.
(Ord. 941, 12-7-2021)
1-10-2-6: - TAX COLLECTION CONTRACT WITH STATE TAX COMMISSION:#
On or before the effective date of this ordinance, the city shall contract with the Utah 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, except for functions relating to taxes collected by the city as the energy supplier as provided in Section 10-1-307(3), Utah Code Annotated 1953, as amended. The mayor, with the approval of the city council and the city attorney, 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.
(Ord. 941, 12-7-2021)
1-10-2-7: - MONTHLY PAYMENTS BY SUPPLIER AND DEDUCTION OF FRANCHISE FEES:#
A.
An energy supplier shall pay the municipal energy sales and use tax revenues collected from consumers directly to the city monthly if:
1.
The city is the energy supplier; or
2. a.
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
b.
The energy supplier collects the municipal energy sales and use tax.
B.
An energy supplier paying the municipal energy sales and use tax directly to the 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 Utah Code Annotated section 10-1-307(4).
(Ord. 941, 12-7-2021)
1-10-2-8: - INCORPORATION OF TITLE 59, CHAPTER 12, PART 1, UTAH CODE ANNOTATED 1953, INCLUDING AMENDMENTS:#
A.
Except as herein provided, and except insofar as they are inconsistent with the provisions of the Municipal Energy Sales and Use Tax Act, as well as this chapter, all of the provisions of Title 59, Chapter 12, Part 1, Utah Code Annotated 1953, as amended, and in force and effect on the effective date of this ordinance, insofar as they relate to sales and use taxes, excepting Sections 59-12-101 and 59-12-1119, Utah Code Annotated 1953, and excepting 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 Title 59, Chapter 12, Part 1, and Title 10, Part 3, Utah Code Annotated 1953, the state of Utah is named or referred to as the "taxing agency," the name of the city shall be substituted, insofar as is necessary for the purposes of that part. Nothing in this subsection shall be deemed to require substitution of the name "Riverdale 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 Riverdale 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 Riverdale 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 to the provisions of Title 59, Chapter 12, Part 1, Tax Collection, Utah Code Annotated 1953, that relate to levying or collecting a municipal energy sales and use tax and that would be applicable to Riverdale City for the purposes of carrying out this chapter are hereby adopted and incorporated herein by reference and shall be effective upon the date that they are effective as a Utah statute.
(Ord. 941, 12-7-2021)
1-10-2-9: - 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.
(Ord. 941, 12-7-2021)
1-10-3: - MUNICIPAL TELECOMMUNICATIONS LICENSE TAX ACT:#
1-10-3-1: - ADOPTION OF MUNICIPAL TELECOMMUNICATIONS LICENSE TAX ACT:#
The Municipal Telecommunications License Tax Act, Section 10-1-401, et seq., Utah Code Annotated 1953, as amended from time to time, is hereby adopted by this reference in its entirety as if set forth in full herein. If there are any inconsistencies between the Municipal Telecommunications License Tax Act, Section 10-1-401, et seq., Utah Code Annotated 1953, as amended and the terms of this chapter, then the terms of the Telecommunications License Tax Act, Section 10-1-401, et seq., Utah Code Annotated 1953, as amended shall be controlling.
(Ord. 942, 12-7-2021)
1-10-3-2: - DEFINITIONS:#
All words and phrases in this chapter shall have the same meaning given to them in the Municipal Telecommunications License Tax Act, Section 10-1-401, et seq., Utah Code Annotated 1953. In addition, the following words and phrases shall have the following meaning, unless a different meaning clearly appears from the context: GROSS RECEIPTS ATTRIBUTED TO THE MUNICIPALITY: Those gross receipts from a transaction for telecommunications services that is located within the municipality for the purposes of sales and use taxes under Title 59, Chapter 12, Utah Code Annotated 1953, Sales and Use Tax Act, and determined in accordance with Section 59-12-207. Utah Code Annotated 1953.
MUNICIPALITY: Riverdale City, Utah.
(Ord. 942, 12-7-2021)
1-10-3-3: - LEVY OF TAX:#
There is hereby levied a municipal telecommunication license tax on the gross receipts from telecommunications service attributed to the city.
(Ord. 942, 12-7-2021)
1-10-3-4: - RATE:#
The rate of the tax levy shall be three and one-half percent (3.50%) of the telecommunications provider's gross receipts from telecommunications service that are attributed to the city. If the location of a transaction is determined to be a place other than the city, then the rate imposed on the gross receipts for telecommunications services shall be as determined pursuant to the provisions of Section 10-1-407, Utah Code Annotated 1953.
(Ord. 942, 12-7-2021)
1-10-3-5: - RATE LIMITATION AND EXEMPTION THEREFROM:#
The rate of this levy shall not exceed four percent of the telecommunications provider's gross receipts from telecommunications service attributed to the municipality unless a higher rate is approved by a majority vote of the voters in the city that vote in: A.
A municipal general election;
B.
A regular general election; or
C.
A local special election.
(Ord. 942, 12-7-2021)
1-10-3-6: - EFFECTIVE DATE OF TAX LEVY:#
This tax shall be levied beginning January 1, 2022.
(Ord. 942, 12-7-2021)
1-10-3-7: - CHANGES IN RATE OR REPEAL OF THE TAX:#
This chapter is subject to the requirements of Section 10-1-403, Utah Code Annotated 1953. If the tax rate is changed or the tax is repealed, then the appropriate notice shall be given as provided in Section 10-1-403, Utah Code Annotated 1953.
(Ord. 942, 12-7-2021)
1-10-3-8: - INTERLOCAL AGREEMENT FOR COLLECTION OF THE TAX:#
On or before the effective date of this ordinance, Riverdale City shall enter into the uniform interlocal agreement with the Utah State Tax Commission as described in Section 10-1-405, Utah Code Annotated 1953, for the collection, enforcement, and administration of this municipal telecommunications license tax.
(Ord. 942, 12-7-2021)
1-10-3-9: - PROCEDURES FOR TAXES ERRONEOUSLY RECOVERED FROM CUSTOMERS:#
Pursuant to the provisions of Utah Code Section 10-1-408, a customer may not bring a cause of action against a telecommunications provider on the basis that the telecommunications provider erroneously recovered from the customer the municipal telecommunication license tax except as provided in Utah Code Section 10-1-408.
(Ord. 942, 12-7-2021)
1-10-3-10: - REPEAL OF INCONSISTENT TAXES AND FEES:#
Any tax or fee previously enacted by the city under authority of Section 10-1-203, Utah Code Annotated 1953, or Title 11, Chapter 26, Utah Code Annotated 1953, Local Taxation of Utilities Limitation, is hereby repealed.
Nothing in this chapter shall be interpreted to repeal or prohibit 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 Section 72-7-102, Utah Code Annotated 1953, 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 municipality's 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 Section 72-7-108, Utah Code Annotated 1953, in the city.
(Ord. 942, 12-7-2021)