Chapter 3.14 ENERGY SALES AND USE TAX
Section 3.14.060 Tax collection contract with State Tax Commission.
A. On or before the effective date of this Chapter, Vernal
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.
This contract
may be a supplement to the existing contract with the Commission to administer and
collect the Local Sales and Use Tax, as provided in Vernal City Municipal Code as
applicable. The Mayor, with the approval of the Vernal City Manager and Vernal City
Attorney, as applicable, is hereby authorized to enter a supplementary agreement with the
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.
B. An energy supplier shall pay the Municipal Energy
Sales and Use Tax revenues
collected from consumers directly to Vernal City monthly if:
1. Vernal City is the energy supplier; or
2. a. 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
b. the energy supplier collects the Municipal Energy Sales and Use Tax.
C. An energy supplier paying the Municipal Energy Sales
and Use Tax directly to
_________ 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), Utah Code Annotated. (Ord. No. 97-06, Enacted, 06/04/97)