2-1-5. Use tax.

(1) An excise tax is hereby imposed on the storage, use, or other consumption in this County of tangible personal property from any retailer on or after the operative date of this ordinance for storage, use or other consumption in the County at the rate of one percent of the sales price of the property, the storage, use or consumption of which is subject to the tax.

(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, except for the amount of the tax levied therein, are hereby adopted and made a part of this Section as though fully set forth herein.

(b) Wherever and to the extent that in Sections 59-12-101 through 59-12-118, Utah Code Annotated l953, as amended, the State of Utah is named or referred to as the taxing agency, the name of Tooele County shall be substituted therefor. Nothing in this subparagraph (b) shall be deemed to require the substitution of the name of this 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 results 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) There shall be exempt from the tax due under this section:

(i) the amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer; and

(ii) the storage, use or other consumption of tangible personal property, the gross receipts from the sales of or the cost of which has been subject to sales or use tax under a sales or use tax ordinance enacted in accordance with the Uniform Local Sales and Use Tax Law of Utah by any other municipality and any county of the State. (Ord. 95-19, 9/12/95; Ord. 92-5, 9/1/92)