ARTICLE A. MUNICIPAL ENERGY SALES AND USE TAX
- 3-4A-1: Definitions
- 3-4A-2: Tax Imposed
- 3-4A-3: Exemptions From Tax
- 3-4A-4: Existing Franchises
- 3-4A-5: Collection Contract With State
- 3-4A-6: State Statute Provisions Incorporated
- 3-4A-7: Additional License Or Reporting Not Required
- 3-4A-8: Effective Date
3-4A-1: DEFINITIONS:
As used in this article, the following words and terms shall have the meanings ascribed to them in this section:
CONSUMER: A person who acquires taxable energy for any use that is subject to the St. George energy sales and use tax.
CONTRACTUAL FRANCHISE FEE:
A. A fee;
1. Provided for in a franchise agreement; and
2. That is consideration for the franchise agreement; or
B.
1. A fee similar to subsection A of this definition; or
2. Any combination of subsection A or B of this definition.
DELIVERED VALUE:
A. The fair market value of the taxable energy delivered for sale or use in the municipality and includes:
1. The value of the energy itself; and
2. 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 Utah Code Annotated title 59, chapter 12, part 1 or part 2, or this article.
ENERGY 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:
A. A franchise tax;
B. A tax similar to a franchise tax; or
C. Any combination of subsection A or B of this definition.
PERSON: Includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, the state of Utah, any county, city, municipality, district or other local governmental entity of the state of Utah, or any group or combination acting as a unit.
SALE: Any transfer of title, exchange or barter, conditional or otherwise, in any manner, of taxable energy for a consideration. “Sale” 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: Any keeping or retention of taxable energy in this city for any purpose except sale in the regular course of business.
TAXABLE ENERGY: Gas and electricity.
USE:
A. 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. (Ord. 6-1-1997, 6-19-1997; amd. 2003 Code)