2-1-4. Sales tax.

(1) (a) From and after the effective date of this chapter, there is levied and thgere shall be collected and paid a tax on every retail sale of tangible personal property, services and meals made within the unincorporated areas of Tooele County at the rate of one percent of the purchase price paid or charged on said retail sales.

(b) For the purpose of this chapter, 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. If a retailer has no permanent place of business in the state, or has more than one place of business, the place or places 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 Title 54, Utah Code Annotated 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 revenues arising from such service allocable to Tooele County 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 Section 59-12-118, Utah Code Annotated 1953, as amended.

(2) (a) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Uniform Local Sales and Use Tax Law of Utah, all of the provisions of Sections 59-12-101 through 59-12-118, Utah Code Annotated 1953, as amended, and except for the amount of the sales tax levied therein, are hereby adopted and made a part of this chapter as though fully set forth herein.

(b) Wherever, and to the extent that in Sections 59-12-101, Utah Code Annotated 1953, the State of Utah is named or referred to as the taxing agency, the name of this County shall be substituted therefor. Nothing in this subparagraph (b) shall be deemed to require substitution of the name of the County 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 the County 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 County 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 ordinance.

(c) If an annual license has been issued to a retailer under Section 59-12-106, Utah Code Annotated 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 on a retailer or consumer; and

(ii) receipts from the sale of tangible personal property on 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 of Utah, under a Sales or Use Tax Ordinance enacted by that county or municipality in accordance with the Uniform Local Sales and Use Tax Law of Utah. (Ord. 95-19, 9/12/95; Ord. 92-5, 9/1/92)