The text
3-3-1: - TITLE:#
This chapter shall be known as THE SALES AND USE TAX ORDINANCE OF THE CITY OF RIVERDALE.
(1985 Code § 17-1-1)
3-3-2: - PURPOSE:#
A.
The 48th Session of the Utah Legislature has authorized the counties and municipalities of the state to enact sales and use tax ordinances imposing a one percent (1%) tax.
B.
It is the purpose of this chapter conform the sales and use tax of the city to the requirements of the Sales and Use Tax Act, Utah Code Annotated title 59, chapter 12, as currently amended.
(1985 Code § 17-1-2)
3-3-3: - EFFECTIVE DATE:#
This chapter became effective as of one minute after twelve o'clock (12:01) A.M., January 1, 1990.
(1985 Code § 17-1-3)
3-3-4: - SALES AND USE TAX:#
A.
Imposed:
1.
From and after the effective date hereof, 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 city at the rate of one percent (1%).
2.
An excise tax is hereby imposed on the storage, use or other consumption in this city of tangible personal property from any retailer on or after the operative date hereof, at the rate of one percent (1%) of the sales price of the property.
3.
For the purpose of this chapter, all retail sales shall be presumed to have been consummated at the place of business 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, the place or places at which the retail sales are consummated shall be as determined under the rules and regulations prescribed by and adopted by the State Tax Commission. "Public utilities", as defined by Utah Code Annotated title 54, shall not be obligated to determine the place or places within any county or municipality where public utility services are rendered, but the place of sale or the sales tax revenue 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.
State Statute Provisions Adopted:
1.
Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Sales and Use Tax Act, all of the provisions of Utah Code Annotated title 59, chapter 12, as amended, and in force and affect on the effective date hereof, insofar as they relate to sales taxes, excepting sections 59-12-101 and 59-12-119 thereof, are hereby adopted and made a part of the chapter as though fully set forth herein.
2.
Wherever, and to the extent that in Utah Code Annotated title 59, chapter 12, the state of Utah is named or referred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in this subsection shall be deemed to require substitution of the name of the 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 the state, nor shall the name of the city 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 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.
License Exemption: If an annual license has been issued to a retailer under Utah Code Annotated section 59-12-106, an additional license shall not be required by reason of this section.
D.
Exclusions: 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.
The gross receipts from the sale of or the cost of storage, use or other consumption of tangible personal property upon which a sales or use tax has become due by reason of the sale transaction to any other municipality and any county in the state, under the sales or use tax ordinance enacted by that county or municipality in accordance with the Sales and Use Tax Act.
(1985 Code § 17-1-4)
3-3-5: - PENALTY:#
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 subject to penalty as provided in section 1-4-1 of this code.
(1985 Code § 17-1-5; amd. 2001 Code)
ARTICLE A. - RESERVED#
(Ord. 809, 7-3-2012, eff. 7-3-2012)
ARTICLE B. - LOCAL OPTION SALES AND USE TAX#
3-3B-1: - PURPOSE AND TITLE:#
It is the intent of Riverdale City to adopt a local option sales and use tax pursuant to and in accordance with Utah Code Annotated section 59-12-210. This article shall be known as the RIVERDALE CITY LOCAL OPTION SALES AND USE TAX ACT.
(Ord. 809, 7-3-2012, eff. 7-3-2012)
3-3B-2: - DEFINITIONS:#
For purposes of this article, the following definitions shall apply to terms used herein as used in this article:
ANNEXATION: An annexation to the city under title 10, chapter 2, part - 42 - 4, annexation of the Utah Code Annotated.
ANNEXING AREA: An area that is annexed into the city.
CITY: Riverdale City.
(Ord. 809, 7-3-2012, eff. 7-3-2012)
3-3B-3: - TAX IMPOSED:#
A.
There is hereby levied an additional local option sales and use tax beginning on January 1, 2009, and ending on June 30, 2030.
B.
The amount of the local option sales and use tax shall be 0.20 percent on all transactions:
1.
Described in Utah Code Annotated subsection 59-12-103(1); and
2.
Occurring within the city.
C.
Subject to the limitations of Utah Code Annotated section 59-12-210 et seq., Riverdale City may decrease the tax at any time by adopting an ordinance to the effect.
D.
The city shall expend the revenues collected from the tax for the same purposes for which the city expends the city's or town's general fund revenues.
E.
For purposes of this section, the location of a transaction shall be determined in accordance with section 59-12-210.
F.
The city shall not impose a tax under this section on any transaction if otherwise prohibited under the Utah Code Annotated.
(Ord. 809, 7-3-2012, eff. 7-3-2012)
3-3B-4: - COLLECTION OF TAX; CONTRACT WITH THE STATE TAX COMMISSION:#
The tax shall be levied at the same time and collected in the same manner as provided in Utah Code Annotated section 59-12-201 et seq., otherwise known as the local sales and use tax act.
(Ord. 809, 7-3-2012, eff. 7-3-2012)
3-3B-5: - MISCELLANEOUS PROVISIONS:#
Within thirty (30) days of the effective date of this article, Riverdale City shall contract with the state tax commission for that agency to perform all functions incident to the administration and collection of the tax. The mayor, on behalf of the city council is hereby authorized to enter into such agreements with the state tax commission as may be necessary for the continued administration and operation of the local option sales and use room tax ordinance enacted by this article. Riverdale City shall: A.
Authorize the state tax commission to collect the tax on the first day of the effective calendar quarter; and
B.
Notify the state tax commission at least thirty (30) days before the day on which the commission is required to collect the tax.
(Ord. 809, 7-3-2012, eff. 7-3-2012)
3-3B-6: - PENALTIES AND INTEREST:#
Penalties and interest equal to those authorized by Utah Code Annotated sections 59-1-401 and 59-1-402 shall be imposed on any person who: A.
Is required to pay the tax under this article; and
B.
Does not remit the tax to the collecting agent within the time prescribed by law.
(Ord. 809, 7-3-2012, eff. 7-3-2012)