Chapter 3.14 ENERGY SALES AND USE TAX


Section 3.14.020 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;
        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)(1); or
        2.    any combination of subsections (A)(1) or (A)(2).
    "Delivered Value" means the fair market value of the taxable energy delivered for sale or use in the municipality and includes:
        A.    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 Part 1 or Part 2 of Chapter 12, Title 59 of the Utah Code Annotated.
     "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 governmental 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 Vernal 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.(Ord. No. 97-06, Enacted, 06/04/97)