The text
CHAPTER 6-100. - UNIFORM FISCAL PROCEDURES ACT.#
State Law reference— See Sections 10-6-101 et. seq., U.C.A. 1953.
CHAPTER 6-200. - SALES AND USE TAX.#
6-201. - Purpose.#
The 48th session of the Utah Legislature of Utah has authorized the counties and municipalities of the State of Utah to enact Sales and Use Tax Ordinances imposing a one percent tax.
It is the purpose of this Ordinance to conform the sales and use tax of the municipality to the requirements of the Sales and Use Tax Act, Chapter 12 of Title 59, U.C.A. 1953, as currently amended.
6-202. - Effective Date.#
This Ordinance shall become effective as of 12:01 a.m. January 1, 1990.
6-203. - Sales and Use Tax.#
(1)
(a)
From and after the effective date of this ordinance, 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 one percent.
(b)
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 at the rate of one percent of the sales price of the property.
(c)
For the purpose of this Ordinance 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. 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 Title 54, U.C.A. 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 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.
(2)
(a)
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 Chapter 12, Title 59, U.C.A. 1953, as amended, and in force and affect on the effective date of this Ordinance, 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 Ordinance as though fully set forth herein.
(b)
Wherever, and to the extent that in Chapter 12 of Title 59, U.C.A. 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 subparagraph (B) 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 the State 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 in performing the functions incident to the administration or operation of the Ordinance.
(c)
If an annual license has been issued to a retailer under Section 59-12-106 of the said U.C.A. 1953, an additional license shall not be required by reason of this section.
(d)
There shall be excluded from the purchase price paid or charged by which the tax is measured:
(i)
The amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer;
(ii)
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 of Utah, under the Sales or Use Tax Ordinance enacted by that county or municipality in accordance with the Sale and Use Tax Act.
6-204. - Penalties.#
Any person violating any of the provisions of this Ordinance shall be subject to the fine amount and severity of punishment contained in the City's Consolidated Bail Schedule.
6-205. - Severability.#
If any section, subsection, sentence, clause, phrase or portion of this Ordinance, including but not limited to any exemption, is for the 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.
CHAPTER 6-300. - TAX ON PUBLIC UTILITIES.#
Footnotes:
--- (1) --- Cross reference— (See Chapters 6-500 and 6-700).
6-301. - Tax Levied on Utilities.#
There is hereby levied upon the business of every person or company engaged in the business in Tremonton City of supplying telephone, gas or electric energy service as public utilities, a license tax equal to six percent (6%) of the gross revenue derived from the sale and use of the services of said utilities delivered after June 30, 1992, within the corporate limits of Tremonton City.
6-302. - Tax Levied on Competitors.#
There is hereby levied upon the business of every person or company engaged in the business, in Tremonton City, of supplying telephone, gas or electric energy service in competition with public utilities, a license tax equal to six percent (6%) of the gross revenue derived from the sale and use of the services of said utilities delivered after June 30, 1992, within the corporate limits of Tremonton City.
6-303. - Definitions.#
(1)
Gross revenue, as used herein, shall be construed to mean the revenue derived from the sale and use of public utility services within the City, provided that "gross revenue" as applied to the telephone utility shall be construed to mean basic local exchange services revenue sold to subscribers located within the City and directly connected with the switchboards of said utility located in the City.
(a)
Public utility services shall mean the sale and use of electric power and energy, natural gas and local exchange telephone services.
6-304. - Report and Payment of Fee.#
Within 45 days after the close of each month in a calendar year, any public utility taxed hereunder shall file with the City Treasurer a report of its gross revenue derived from the sale and use of public utility service during said month in the City as defined herein, together with a computation of the tax levied hereunder against the utility. Coincidental with the filing of such report, the utility shall pay to the City Treasurer the amount of the tax.
6-305. - Effective Date.#
This Ordinance, as amended, shall become effective on July 1, 1992.
6-306. - Expiration Date.#
The expiration date of June 30, 1991, be changed to no expiration date.
CHAPTER 6-400. - CONSTITUTIONAL TAKING REVIEW. (REPEALED)#
Footnotes:
--- (2) --- Cross reference— (See Title 1 Zoning Ordinance Chapter 1.05 Constitutional Takings of the Land Use Code)
Part 6-401. - Policy Considerations. (Repealed)#
(Repealed by Ord 13-07)
6-402. - Definitions. (Repealed)#
6-403. - Guidelines Advisory. (Repealed)#
6-404. - Review of Decision. (Repealed)#
6-405. - Reviewing Guidelines. (Repealed)#
6-406. - Results of Review. (Repealed)#
CHAPTER 6-500. - MUNICIPAL ENERGY SALES AND USE TAX.#
6-501. - Purpose.#
It is the intent of Tremonton City to and Tremonton City does hereby repeal Chapter 6-300 of the Revised Ordinances of Tremonton City corporation to the extent that said Chapter 6-300 levies a license tax on the sale and use of gas and electric energy service within the City, and to adopt a municipal energy sales and use tax, pursuant to, and in conformance with, U.C.A. § 10-1-301 et seq., "The Municipal Energy Sales and Use Tax Act." The license tax levied by said Chapter 6-300 on telephone service within the corporate limits of Tremonton City shall remain in full force and effect.
6-502. - Definitions.#
Consumer means a person who acquires taxable energy for any use that is subject to the Municipal Energy Sales and Use Tax.
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).
Delivered Value means 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.
Delivered Value does not include the amount of a tax paid under Part 1 or Part 2 of Chapter 12, Title 59 of the U.C.A.
Energy Supplier means 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 means a franchise or an ordinance, contract, or agreement granting a franchise.
Franchise Tax means: (a)
A franchise tax;
(b)
A tax similar to a franchise tax; or
(c)
Any combination of Subsections (a) or (b).
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 government entity of the state, or any group or combination acting as a unit.
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.
Storage means any keeping or retention of taxable energy in Tremonton City for any purpose except sale in the regular course of business. (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.
Taxable Energy means gas and electricity.
6-503. - Municipal Energy Sale 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 Tremonton 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. (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 Tremonton City authorized by Title 59, Chapter 12, Part 2 of the U.C.A., The Local Sales and Use Tax Act.
6-504. - Exemptions from the Municipal Energy Sales and Use Tax.#
(1)
No exemption are granted from the Municipal Energy Sales and Use Tax except as expressly provided in the U.C.A. § 10-1-035(2)(b); notwithstanding an exemption granted by § 59-1-104 of the Utah Code.
(2)
The following are exempt from the Municipal Energy Sales and Use Tax, pursuant to U.C.A. § 10-1-305 (2)(b):
(a)
Sales and of aviation fuel, motor fuel, and special fuels subject to taxation under Title 59, Chapter 13 of the U.C.A.;
(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 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 U.C.A.;
(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 Tremonton 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 U.C.A.; and
(b)
Tremonton 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 that tax paid to the other municipality.
6-505. - No Effect upon Existing Franchises — Credit for Franchise Fees.#
(1)
This Chapter shall not alter any existing franchise agreements between Tremonton 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 Tremonton 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.
6-506. - Tax Collection Contract with State Tax Commission.#
(1)
On or before the effective date of this Chapter, Tremonton 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. The Mayor and City Recorder are hereby authorized to execute, deliver and enter into an Agreement for State Administration of Municipal Energy Sales and Use Tax and such other documents and agreements with the Utah 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 Tremonton City monthly if:
(a)
Tremonton City is the energy supplier; or
(b)
The energy supplier estimates that the municipal energy sales and use tax collected annually from its Utah consumers equals $1,000,000 or more, and
(c)
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 Tremonton 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), U.C.A.
6-507. - Incorporation of Part 1, Chapter 12, Title 59, Utah Code, Including Amendments.#
(1)
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 U.C.A. 1953, as amended, and in force and effect on the effective date of this Chapter, insofar as they relate to sales and use taxes, excepting Sections 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.
(2)
Wherever, and to the extent that in Part 1, Chapter 12, Title 59, U.C.A. 1953, as amended, that State of Utah is name or referred to as the "taxing agency," the name of Tremonton City shall be substituted, insofar as is necessary for the purposes of that part, as well as Part 3, Chapter 1, Title 10, U.C.A. 1953, as amended. Nothing in this Subparagraph (b) shall be deemed to require substitution of the name Tremonton 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 Tremonton 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 Tremonton 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.
(3)
Any amendments made to Part 1, Chapter 12, Title 59, U.C.A. 1953, as amended, which would applicable to Tremonton City for the purposes of carrying out this Chapter are hereby incorporated herein by reference and shall be effective upon the date they are effective as a Utah Statute.
6-508. - No Additional License to Collect the Municipal Energy Sale 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, U.C.A.
6-509. - Effective Date.#
This Chapter is effective June 30, 1997. The Municipal Energy Sales and Use Tax shall be levied and collected beginning 12:01 A.M., July 1, 1997. (1)
All ordinances and resolutions of the city, or parts thereof, inconsistent herewith, are hereby repealed only to the extent of such inconsistency. This repealer shall not be constructed as reviving any law, order, resolution or ordinance or part thereof.
(2)
Should any section, clause or provision of this Ordinance be declared by a court of competent jurisdiction to be invalid, such action shall not affect the validity of any portion of the Ordinance not declared to be invalid.
CHAPTER 6-600. - MUNICIPAL TRANSIENT ROOM TAX.#
Footnotes:
--- (3) --- Note— This Chapter shall be known as the "Tremonton City Municipal Transient Room Tax Ordinance."
6-601. - Purpose.#
The Utah Legislature authorizes municipalities to adopt an ordinance that imposes a one (1%) percent transient room tax that may be collected from persons and entities providing public accommodations in the City. It is the purpose of this ordinance to provide for the uniform assessment and collection of that tax pursuant to Part 3A of Title 59, Chapter 12, Utah Code, as amended, or its successor statute. The transient room tax imposed by this chapter may be used for general fund purposes.
6-602. - Effective Date.#
This Chapter shall become effective as of the 1st day of October, 2011.
6-603. - Definitions.#
Public accommodations shall mean a place providing temporary sleeping accommodations that are regularly rented to the public and include but are not limited to: (a)
A motel;
(b)
A hotel;
(c)
An RV Park;
(d)
An inn;
(e)
A bed and breakfast establishment;
(f)
Trailer court;
(g)
Campground;
(h)
A condominium;
(i)
A resort home; or
(j)
Similar accommodation.
Rents shall include but are not limited to: (a)
Rents;
(b)
Room charges and other eligible goods and services as enumerated in the "Utah State Tax Commission Publication 56 Sales Tax Information for Lodging Providers"; and
(c)
Timeshare fees and dues.
Transient shall mean the occupation of a public accommodation, by a person, of less than thirty (30) consecutive days.
6-604. - Transient Room Tax Imposed.#
The following regarding imposing the transient room tax: (1)
There is hereby levied upon the business of every person, company, corporation, or other like and similar persons, groups or organizations, doing business in the City as RV Parks, tourist home, hotel, motel, or trailer court, inns or the like, and public accommodations, an annual license tax equal to one percent (1%) of the gross revenue derived from the rent for each and every occupancy of a suite, room or rooms, occupied for a period of less than thirty (30) days.
(2)
For purposes of this section, gross revenue shall be computed upon the base room rental rate. There shall be excluded from the gross revenue, by which this tax is measured:
(a)
The amount of any sales or use tax imposed by the State of Utah or by any other governmental agency upon a retailer or consumer; and
(b)
The amount of any transient room tax levied under authority of Section 3A of Chapter 12 of Title 59, U.C.A., 1953, as amended, or its successor statute.
6-605. - Exemptions to Transient Room Tax.#
No Transient Room Tax shall be imposed under this Chapter upon any person: (1)
Engaged in business for solely religious, charitable, or other types of strictly nonprofit purpose who is tax exempt in such activities under the laws of the United States and the State of Utah; or
(2)
Engaged in a business specifically exempted from municipal taxation and fees by the laws of the United States or the state.
6-606. - Collecting Agent.#
On or before the effective date of this Chapter, Tremonton City shall contract with the State Tax Commission to be the City's Collection Agent and to perform all functions incident to the administration and collection of the Municipal Transient Room Tax, in accordance with the provisions of this Chapter. The Mayor is hereby authorized to enter into agreements with the State Tax Commission that may be necessary for the continued administration and operation of the Transient Room Tax enacted by this Chapter.
6-607. - Penalties and Interest.#
Penalties and interest equal to those authorized by U.C.A. Sections 59-1-401 and 59-1-402 (as amended), or its successor, shall be imposed on any person who: (1)
Is required to pay the tax under this part; and
(2)
Does not remit the tax to the collecting agent within the time prescribed by law.
(Ord. 11-05)
CHAPTER 6-700. - MUNICIPAL TELECOMMUNICATIONS LICENSE TAX.#
6-701. - Definitions.#
As used in this ordinance: (1)
Commission means the State Tax Commission.
(2)
(a)
Subject to Subsection (2)(b), 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 ordinance, 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.
(3)
Customer does not include a reseller:
(a)
Of telecommunications service; or
(b)
For mobile telecommunications service, of a serving carrier under an agreement to serve the customer outside the telecommunications provider's licensed service area.
(4)
(a)
End user means the person who uses a telecommunications 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.
(5)
Gross Receipts attributed to the municipality means those gross receipts from a transaction for telecommunications 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.
(6)
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 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 service when payment is due.
(7)
Mobile telecommunications service is as defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
(8)
Municipality means Tremonton City.
(9)
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 is:
(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.
(10)
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.
(11)
(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.
(b)
A provider described in Subsection (7) is a telecommunications provider whether or not the Public Service Commission of Utah regulates:
(i)
That provider; or
(ii)
The telecommunications service that the provider owns, controls, operates, or manages.
(c)
Telecommunications provider does not include an aggregator as defined in Utah Code Section 54-8b-2.
(12)
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 state; and
(ii)
Only to the extent permitted by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
6-702. - Levy of Tax.#
There is hereby levied a municipal telecommunications license tax on the gross receipts from telecommunications service attributed to this municipality.
6-703. - Rate.#
The rate of the tax levy shall be 4% of the telecommunication provider's gross receipts from telecommunications service that are attributed to the municipality subject to the following: (1)
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:
(a)
The rate imposed by the taxing jurisdiction in which the transaction is located; or
(b)
The rate for non-mobile telecommunication services shall be the rate imposed by the municipality in which the customer's service address is located; or for mobile telecommunications service, the rate imposed by the municipality of the customer's primary place of use.
6-704. - Rate Limitation and Exemption Therefrom.#
This rate of this levy shall not exceed 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.
6-705. - Effective Date of Tax Levy.#
This tax shall be levied beginning the earlier of July 1, 2004, or the first day of any calendar quarter after a 75 day period beginning on the date the Commission received notice pursuant to Utah Code 10-1-403 that this municipality has enacted this ordinance.
6-706. - Interlocal Agreement for Collection of the Tax.#
On or before the effective date of the ordinance, 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.
6-707. - Repeal of Inconsistent Taxes and Fees.#
(1)
Any tax or fee previously enacted by this municipality under authority of Utah Code 10-1-203 or Utah Code Title 11, Chapter 26, Local Taxation of Utilities Limitation is hereby repealed.
(2)
Nothing in this ordinance 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 ordinance limit the municipalities right to charge fees or taxes on persons that are not subject to the municipal telecommunications license tax under this ordinance and locate telecommunications facilities, as defined in Utah Code Section 72-7-108, in this municipality.
(3)
This ordinance shall take effect upon posting.
CHAPTER 6-900. - MUNICIPAL IMPACT FEES.#
6-901. - Impact Fees Imposed.#
Impact fees are hereby imposed as a condition of the issuance of a building permit by the City for any Development Activity which creates additional demand and need for public facilities for parks and recreation, the culinary water system and the waste water (sewer) system, as set forth in Exhibit A which is attached hereto and incorporated herein by this reference.
6-902. - Service Areas.#
(1)
Parks and Recreation. The entire area of the City is hereby designated and established as one service area with respect to parks and recreation.
(2)
Culinary Water System. The following service areas are hereby established within the City:
(a)
Service Area 1: See City's website - "Exhibit B".
(b)
Service Area 2: See City's website - "Exhibit B".
(3)
Waste Water (Sewer) System. The following service areas are hereby established within the City:
(a)
Service Area 1: See City's website - "Exhibit B".
(b)
Service Area 2: See City's website - "Exhibit B".
(c)
Service Area 2: See City's website - "Exhibit B".
6-903. - Time of Collection.#
Unless otherwise provided by the City Council, impact fees shall be paid to the city prior to the issuance of a building permit by the City.
Part 6-904. - Adjustment of Impact Fees.#
(1)
The City may adjust the impact fees imposed pursuant to this ordinance as necessary in order to:
(a)
Respond to unusual circumstances in specific cases;
(b)
Ensure that the impact fees are imposed fairly;
(c)
Permit the adjustment of the amount of the fee based upon studies and data submitted by an applicant or developer, as approved by the City Council; and
(d)
Allow a credit against impact fees, as approved by the City Council, for dedication of land for, improvement to, or new construction of, any system improvements by the applicant or developer if the facilities are identified in the Capital Facilities or General Plans and are required by the City as a condition of approving the development activity. No credits shall be given for project improvements as defined by the Utah Impact Fees Act.
(2)
The City Planning Commission shall have the authority to make such adjustments based upon information submitted by an applicant or developer and any recommendation from the City Engineer.
(3)
The City may adopt policies consistent with this ordinance and any resolutions passed by the City Council to assist in the implementation, administration and interpretation of this ordinance related to Municipal Impact Fees.
(4)
If the applicant, developer, person or entity is not satisfied with the City Planning Commission's decision, an appeal may be made to the City Council under the procedures set forth in Section 6-906, below.
6-905. - Accounting, Expenditure and Refund of Impact Fees.#
The City shall account for, expend and refund impact fees collected pursuant to this Chapter in accordance with the provisions of the Utah Impact Fees Act.
6-906. - Administrative Challenges and Appeals Procedure.#
(1)
Any person or entity required to pay an impact fee imposed by the City who believes the fee does not meet the requirements of law may file a written request for information with the City as provided by law.
(2)
Within two weeks of the receipt of the request for information, the City shall provide the person or entity with the written analysis required by the Act and with any other relevant information relating to the impact fee.
(3)
Within 30 days after paying an impact fee, any person or entity who has paid the fee and wished to challenge the fees shall:
(a)
File a written appeal with the Tremonton City Manager setting forth in detail all factual and legal grounds in support of the appeal and challenge to the impact fee, and which is relied upon by the appealing party with respect to the fees challenged. Upon receipt of the written appeal, the City Recorder shall forward the appeal, together with a recommendation to the City Council and shall schedule a public hearing before the City Council on the appeal for the purpose of receiving input from all interested persons. The City Council shall thereafter render its decision on the appeal no later than 30 days after the date the appeal was filed with the City Manager. Any person or entity who has failed to comply with the administrative remedies established by this section, may not file or join an action challenging the validity of any impact fee.
(4)
Any person or entity who was a party to an appeal under this section who is adversely affected by the decision of the City Council may petition the District Court for a review of the decision within 90 days of a decision upholding an impact fee by the City Council or within 120 days after the date the challenge to the impact fee was filed, whichever is earlier. The petition for review of the decision shall be filed in the First District Court for Box Elder County.
(5)
In the event a petition is filed with the District Court, the City shall transmit to the reviewing Court the record of its proceedings including its minutes, findings, orders and, if available, a true and correct transcription of its proceedings.
(6)
If the proceeding was tape recorded, a transcript of that tape recording is a true and correct transcript for the purposes of Subsection (5) above.
(7)
If there is a record:
(a)
The District Court's review is limited to the record provided by the City; and
(b)
The District Court may not accept or consider any evidence outside the City's record unless that evidence was offered to the City and the Court determines that it was improperly excluded by the City.
(8)
If there is an inadequate record, the Court may call witnesses and take evidence.
(9)
The District Court shall affirm the decision of the City if the decision is supported by substantial evidence in the record.
(10)
The judge may award reasonable attorney's fees and costs to the prevailing party in an action brought under this section.
6-907. - Severability.#
If any section, paragraph, sentence, clause or phrase of this ordinance is declared invalid by a court of competent jurisdiction, the remainder shall not be affected thereby and shall remain in full force and effect.
6-908. - Effective Date.#
The Tremonton City Council specifically finds that it is necessary for the immediate preservation of the health, safety and welfare of the present and future inhabitants of the City that this Ordinance take effect immediately, and therefore this Ordinance shall take effect immediately after passage by the City Council and subsequent publication and posting as required by law.
(Ord. 97-06, Ord. 11-05)