405 South Main, Milford, UT 84751 (435) 387-2711

Taxation

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Contact Info:

405 South Main Street

P.O. Box 69

Milford, Utah  84751

Telephone Number

Office:  435 387-2711

Fax: 435 387-2748

Title 5
TAXATION
Chapters:
5.01    Sales and Use Tax
5.02    Municipal Energy Sales and Use Tax
5.03    Special Improvements
5.04    Municipal Telecommunications License Tax
5.05    Municipal Television Operator Tax
5.06    Municipal Transient Room Tax

Chapter 5.01
Sales and Use Tax
Sections:
5.01.010    Purpose
5.01.020    Contract with State of Utah
5.01.030    Sales Tax Levied
5.01.040    Use Tax
Section 5.01.010    Purpose
The purpose of this chapter is to levy sales and use tax in compliance with the provisions of the Uniform Local Sales and Use Tax Law, of the Utah Code Annotated, 1953, as amended, and in compliance  with the applicable provisions of Chapters 15 and 16 of Title 59 Utah Code Annotated, 1953, as amended.

Section 5.01.020    Contract with State of Utah
The existing contract between the municipality and the State Tax Commission, which provides that the commission will perform all functions incident to the administration and operation of the sales and use tax ordinance of this municipality, is hereby declared to be in full force and effect.

Section 5.01.030    Sales Tax Levied
1.    Levy of Tax.  There is hereby levied a tax upon every retail sale of tangible personal property, services, and meals made within the municipality at the rate of one percent.
2.    Situs of Levy.  For the purposes 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.  In the event 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 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 revenue arising from such service allocable to the municipality 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 it.
3.    Application of State Sales Tax Provisions.  Except as hereinafter provided, and except insofar as otherwise inconsistent with the provisions of the Uniform Local Sales and Use Tax Law of Utah, all of the provisions of Chapter 15, Title 59, Utah Code Annotated, 1953, as amended and in force and effect on the effective date of this ordinance insofar as related to sales taxes, excepting Sections 59-15-1 and 59-15-21 thereof, and excepting for the amount of the tax levied therein, are hereby adopted and made a part of this chapter,
4.    Substitution of Municipality for State.  Whenever, and to the extent that Chapter 15 or Title 59, Utah Code Annotated, 1953, the State of Utah is named or referred to as the taxing agency, the name of this municipality shall be substituted therefor.  Nothing in this subsection shall be deemed to required substitution of the name of the municipality 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 municipality 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 municipality or any agency thereof, rather than by or against the State Tax Commission in performing the functions incidental to the administration or operations of this chapter.
5.    Additional License Not Required.  If an annual license has been issued to a retailer under Section 59-15-3, Utah Code Annotated, 1953, an additional license shall not be required by reason of this section.
6.    Exemptions.  There shall be excluded from the purchase price paid or charged by which the tax is measured:
A.    The amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer.
B.    Receipts from the sale of tangible personal property upon 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 Uniform Local Sales and Use Tax Law of Utah.

Section 5.01.040    Use Tax
1.    Levy of Tax.  An excise tax is hereby levied on the storage, use or other consumption in this municipality of tangible personal property purchased from any retailer on or after the operative date of this ordinance for storage, use or other consumption in the municipality at the rate of one percent of the sales price of the property.
2.    Application of State Use Tax Provisions.  Except as hereinafter provided, and except insofar as inconsistent with the provisions of the Uniform Local Sales and Use Tax Law of Utah, all of the provisions of Chapter 15, Title 59, Utah Code Annotated, 1953, as amended and in force and effect on the effective date of this ordinance, applicable to use taxes, excepting provisions of Sections 59-16-1 and 59-16-25 thereof, and excepting for the amount of the tax levied therein, are hereby adopted and made a part of this section.
3.    Substitution of Municipality for State.  Wherever and to the extent that in Chapter 16 of Title 59, Utah Code Annotated, 19532, the State of Utah is named or referred to as the taxing agency, the name of the municipality shall be substituted therefor.  Nothing in this subsection shall be deemed to require the substitution of the name of this municipality for the word "state" when that word is used as part of the title of the State Tax Commission, or the Constitution of Utah, nor shall the name of the municipality 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 municipality or any agency thereof, rather than by or against the State Tax Commission in performing the functions incidental to the administration or operation of this chapter.
4.    Exemption.  There shall be exempt from the tax due under this section:
A.    The amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer.
B.    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 of Utah.

Chapter 5.02
Municipal Energy Sales and Use Tax
Sections:
5.02.010    Definitions
5.02.020    Municipal Energy Sales and Use Tax
5.02.030    Payment of Tax
5.02.040    No Effect Upon Existing Franchises - Credit for Franchise Fees
5.02.050    Tax Collection Contract with the State Tax Commission
5.02.060    Incorporation of Part 1, Chapter 12, Title 59, Utah Code, Including Amendments
5.02.070    No Additional License to Collect the Municipal Energy Sales and Use Tax Required - No Additional License or Reporting Requirement
5.02.080    Effective Date

Section 5.02.010    Definitions
As used in this ordinance:
1.  “Consumer” means a person who acquires taxable energy for any use that is subject to the Municipal Energy Sales and Use Tax.
2.   “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 (2)(a); or
2.  any combination of subsections (2)(a) or (2)(b).
3.   A. “Delivered Value” means 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 Part 1 or Part 2 of Chapter 12, Title 59 of the Utah Code Annotated.
4.   “Energy Supplier” means a person supplying taxable energy, except for persons supplying a de minimus amount of taxable energy, if such persons are excluded by rule promulgated by the State Tax Commission.
5.    “Franchise Agreement” means a franchise or an ordinance, contract, or agreement granting a franchise.
6.    “Franchise Tax” means:
A.   a franchise tax
B.   a tax similar to a franchise tax; or
C.   any combination of subsections (a) or (b).
7.   “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.
8.   “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.
9.   “Storage” means any keeping or retention of taxable energy in this City/Town for any purpose except sale in the regular course of business.
10.  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.
11.  “Taxable Energy” means gas and electricity.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.02.020    Municipal Energy Sales and Use Tax
There is hereby levied, subject to the provisions of this chapter, a tax on every sale or use of taxable energy made within Milford City equaling six percent (6%) of the delivered value of the taxable energy to the consumer. This tax shall be known as the Municipal Energy Sales and Use Tax.
1.   The tax shall be calculated on the delivered value of the taxable energy to the consumer.
2.   The tax shall be in addition to any sales or use tax on taxable energy imposed by Milford City authorized by Title 59, Chapter 12, Part 2 of the Utah Code Annotated, The Local Sales and Use Tax Act.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.02.030    Payment of Tax
The revenue tax imposed in Section 5.02.020 is payable monthly.  Each payment shall be due on or before the 20th day after the end of each month for which the payment is made and shall be calculated on the amounts billed for Taxable Services within the corporate limits of the city for that month.
(Ord. Ordinance 4-2003, Amended, 05/26/2004; Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.02.040    No Effect Upon Existing Franchises - Credit for Franchise Fees
1.   This Chapter shall not alter any existing franchise agreements between the Milford City and energy suppliers.
2.   There is a credit against the tax due from any consumer in the amount of a contractual franchise fee paid if:
A.   the energy supplier pays the contractual franchise fee to Milford City pursuant to a franchise agreement in effect on July 1, 1997;
B.   the contractual franchise fee is passed through by the energy supplier to a consumer as a separately itemized charge; and
C.   the energy supplier has accepted the franchise.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.02.050    Tax Collection Contract with the State Tax Commission
1.   On or before the effective date of this Chapter, Milford 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 previously provided in this Code. The Mayor, with the approval of the City Manager and City Attorney,  is hereby authorized to enter supplementary,  agreements with the State Tax Commission that may be necessary to the continued administration and operation of the Municipal Energy Sales and Use Tax enacted by this Chapter.
2.   An energy supplier shall pay the Municipal Energy Sales and Use Tax revenues collected from consumers directly to Milford City monthly if:
A.   Milford City is the energy supplier; or
B.  1.   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
2.  the energy supplier collects the Municipal Energy Sales and Use Tax.
3.  An energy supplier paying the Municipal Energy Sales and Use Tax directly to Milford City 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. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.02.060    Incorporation of Part 1, Chapter 12, Title 59, Utah Code, Including Amendments
1.   A.   Except as herein provided, and except insofar as they are inconsistent with the provisions of Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, as well as this Chapter, all of the provisions of Part 1, Chapter 12, Title 59 of the Utah Code Annotated 1953, as amended, and in force and effect on the effective date of this Chapter, insofar as they relate to sales and use taxes, excepting Sections 59-12-101 and 59-12-119 thereof, and excepting for the amount of the sales and use taxes levied therein, are hereby adopted and made a part of this Chapter as if fully set forth herein.
B.  Wherever, and to the extent that in Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, the State of Utah is named or referred to as the “taxing agency”, the name of Milford City shall be substituted, insofar as is necessary for the purposes of that part, as well as Part 3, Chapter 1, Title 10, Utah Code Annotated 1953, as amended. Nothing in this subparagraph (b) shall be deemed to require substitution of the name Milford City 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 Milford City be substituted for that of the State in any section when the result of such a substitution would require action to be taken by or against Milford city 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 Chapter.
C.   Any amendments made to Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, which would be applicable to Milford City for the purposes of carrying out this Chapter are hereby incorporated herein by reference and shall be effective upon the date that they are effective as a Utah statute.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.02.070    No Additional License to Collect the Municipal Energy Sales and Use Tax Required - No Additional License or Reporting Requirement
No additional license to collect or report the Municipal Energy Sales and Use Tax levied by this Chapter is required, provided the energy supplier collecting the tax has a license issued under Section 59-12-106, Utah Code Annotated.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.02.080    Effective Date
This Chapter is effective July 1, 2004. The former chapter 5.02 will remain in effect until July 1, 2004. The six percent (6%) Municipal Energy Sales and Use Tax shall be levied beginning 12:01 A.M., on July 1, 2004.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Chapter 5.03
Special Improvements
Sections:
5.03.010    Collection of Special Improvement Taxes - Purposes
5.03.020    Delinquency - Notice of Sales
5.03.030    Costs
5.03.040    Expense of Sale
5.03.050    Minimum Sale Price
5.03.060    Sale
5.03.070    Fees
5.03.080    Interest
5.03.090    Tax Sale Record
5.03.100    Certificate of Sale
5.03.110    Certificate of Sale to Municipality
5.03.120    Sale to Municipality
5.03.130    General Taxes on Delinquent Property
5.03.140    Redemption
5.03.150    Installment Redemption
5.03.160    Certificate of Redemption
5.03.170    Notice of Redemption
5.03.180    Tax Deed
5.03.190    Tax Deed Record
5.03.200    Recorder's Fee
5.03.210    Sale After Deed
5.03.220    Special Improvement Guaranty Fund
5.03.230    Maintenance of Fund
5.03.240    Interest and Penalties
5.03.250    Payment of Bonds or Warrants
5.03.260    Replenishment of Fund
5.03.270    Recorder to Issue Warrants
5.03.280    Subrogation of Municipality
Section 5.03.010    Collection of Special Improvement Taxes - Purposes
It is the purpose of this chapter to supplement and provide details necessary to implement the powers and procedures whereby the municipality may levy, assess and collect special taxes for special improvements under the provisions of the Utah Municipal Improvement District Act, U.C.A.  10-16-1 et.seq.

Section 5.03.020    Delinquency - Notice of Sales
After the date of delinquency, as fixed in the levy and notice of tax adopted by the governing body in connection with the creation of a special improvement district and the levy of taxes necessary to pay for the project, the treasurer shall proceed to make up a list of all property upon which the special tax remains due and unpaid and cause the same to be published at least once in some newspaper having general circulation in the municipality at least ten days prior to the date of sale.  The delinquency list shall contain a description of the property delinquent according to lots, block or parcels, together with the owner's name or names, if known, and if not known, in lieu thereof, that words "unknown owner" with the amount of taxes due on each separate parcel exclusive of costs, and shall be accompanied by a notice of sale substantially in the following form:

"NOTICE OF SALE FOR SPECIAL TAXES"

Notice is hereby given that special taxes for (here insert briefly the purpose of the tax) are due and unpaid in amounts and upon the lands set forth and described in the delinquent list hereto attached.  Unless the taxes, including interest, together with the cost of publication, are paid on or before the ____________ day of _______________ (here fix a day at least 12 days from the date of first publication), the real property upon which such taxes are a lien will, on that day, be sold for the taxes, interest, costs of advertising, and expenses of sale, at the front door of the _____________________ (here insert name of building and address) beginning at the hour of 12:00 o'clock noon, and continuing until all of the property shall have been sold."

Section 5.03.030    Costs
The treasurer shall tax against each parcel of land advertised as delinquent the sum of $10.00 for the cost of advertising and delinquency and shall, after the first publication, in all instances of payment, collect such amount in addition to the tax.

Section 5.03.040    Expense of Sale
In case of a sale of any land for special taxes, the treasurer shall add to the amount of tax and costs of advertising the further sum of $10.00 as the expense of sale and shall, in all instances of sale or redemption, collect such sum.

Section 5.03.050    Minimum Sale Price
In no case shall lands advertised for sale for delinquent special taxes be sold for less than the amount of such special taxes, interest, the cost of advertising and expense of sale.

Section 5.03.060    Sale
On the day fixed for the sale, the treasurer, in person or by deputy, shall appear at the hour and place named in the notice of sale and at public auction, and there offer to the highest responsible bidder sufficient of the delinquent real estate for a sum sufficient to pay the taxes, interest and costs.  The offer of sale shall be substantially in the following language:

"There is delinquent upon _____________(here describe the piece of property as in the notice) special taxes amounting to ____________ dollars with interest, costs, and expenses of ____________ dollars.  What is the smallest portion of this property which you will take and pay the taxes, interest, costs and expenses?"

If the sale is not concluded by 4:00 p.m. of the day advertised it may be, by the treasurer, continued until noon of the next succeeding  business day and thereafter in the same manner proceeded with and continued until completed.

Section 5.03.070    Fees
The treasurer shall collect a fee of $10.00 for each certificate issued, which fee shall be paid into the treasury.

Section 5.03.080    Interest
Interest at the rate of ten percent per year shall e charged on the special tax due from the date of delinquency until date of sale and interest at the rate of ten percent per year shall be charged o the full amount for which the property was sold from the date of sale.

Section 5.03.090    Tax Sale Record
The treasurer shall make a record of all sales of real property in a book to be kept by him for that purpose.  The record shall be kept substantially in the same order as that for which the property was advertised for sale, but shall list, as applicable, in separate columns, a description of the property, the amount of the tax, interest, costs, expenses, how much of what part of each tract was sold, by whom purchased, the date of sale, and the date of redemption.

At the end of each calendar year, the book shall be endorsed "Milford City Treasurer, Special Tax Sale Record for the Year 20___," and it shall then be filed in his office. Whenever thereafter any portion of property so sold shall be redeemed, the fact of redemption shall be entered by the treasurer opposite the description of the property in the tax sale record.  At the expiration of three years from the date of filing in his office the treasurer shall file each yearly tax sale record in the office of the Recorder/clerk.

Section 5.03.100    Certificate of Sale
.  When real estate is sold for special taxes, the treasurer shall make out, sign, acknowledge, and deliver a certificate of sale which shall recite the facts of sale as in the tax sale record, and what payment has been made therefor, and which certificate shall be substantially:

"(name of municipality)"

TREASURER'S OFFICE

CERTIFICATE OF SALE FOR SPECIAL TAX

THIS CERTIFIES, that on the _______ day of ________________, 19_____, in pursuance of law and ordinance, I, ____________________ as treasurer and collector of special taxes for _________________, Utah, sold to ___________________, subject to redemption, as provided by law, the following property in (name of municipality) for delinquent special taxes assessed against the property in the name of (delinquent taxpayer) to-wit:

DESCRIPTION

__________________________Ext. No.__________________ Page________________ Frontage abutting the improvement to the full depth back therefrom (or other depth)

_________________________feet__________________________________________ of Lot _________________ Block___________________Plat___________________

TAX AND COSTS
Amount of tax...........................$________________ Interest to date of sale................$________________ Advertising.............................$________________ Expense of sale.........................$________________ Certificate of sale.....................$________________

_________________________
Treasurer and Collector of                             Special Tax

Dated, (name of municipality,______________________________
(acknowledgement in statutory form)

Section 5.03.110    Certificate of Sale to Municipality
When property is sold to the municipality for special taxes, the treasurer shall make out, sign, acknowledge and deliver the certificate of sale above described to the Recorder/clerk, whose duty it shall be to see that such certificate is properly recorded in the office of the county Recorder, and it shall thereafter be kept as a part of the records of the Recorder/clerk's office.

Section 5.03.120    Sale to Municipality
Where no bid at least equal to the amount of the tax, interest, cost of advertising and expenses of sale on each separate parcel is received as each separate parcel is offered for sale, the municipality shall be deemed to have bid for such property, and the property shall be sold by the treasurer to the municipality for the amount of the tax, interest, cost of advertising and expenses of sale.  The sale shall have the same effect as if made to an individual.  The Recorder/clerk shall draw a check or warrant on the special improvement guarantee fund for which the special tax was levied in the amount necessary.

Section 5.03.130    General Taxes on Delinquent Property
Between the 15th day of November and the 15th day of December in each year, the Recorder/clerk shall ascertain, by examination of the county records, which, if any, of the property sold to the municipality is delinquent and about to be sold for general taxes, and report the property and the amount of taxes in each instance to the governing body, with the request that the amount hereof be appropriated to the county.
1.    It shall be the duty of the governing body to appropriate the amount recommended by the Recorder/clerk.  The treasurer shall thereon draw a warrant in favor of the county for the total sum of such delinquent taxes, and the Recorder/clerk shall deliver the warrant to the county treasurer, taking duplicate receipts therefore for each separate piece or parcel of property upon which the general taxes are thus paid.  The Recorder/clerk shall thereon deliver one of each such receipts to the treasurer and file and attach the other to the corresponding certificate of sale in his office.
2.    On receiving such receipt, the treasurer shall make entry on his tax sale record, opposite the corresponding property, of the date and amount of taxes paid.  Such taxes shall thereafter draw interest at the rate of ten percent per annum, and shall be included in the amount required to be paid for redemption of such property.

Section 5.03.140    Redemption
by any person interested therein, at any time within three years after the date of the sale thereof, by such person paying to the treasurer, for the use of the purchaser of  his legal representative, the amount paid by such purchaser and all costs and expenses, including the cost of the certificate of sale, together with the sum of $10.00 for the redemption certificate, and all special taxes that have been accrued thereon and which have been paid by the purchaser after his purchase to the time of redemption, together with interest at the rate of one percent per month on the whole from the date of payment to the date of redemption, provided, that:
1.    In all cases where property has been sold to this municipality, and general taxes thereon have been thereafter paid by this municipality, it shall be necessary for a redemptioner to pay the amount of such general taxes, so paid as aforesaid, with interest thereon from the date of payment to the date of redemption, at the rate of ten percent per annum; and,
2.    When two or more parties are interested in a piece of property which has been sold for taxes, either party may redeem the property in which he is interested, upon payment of that proportion of the taxes, interest and costs which his property bears to the whole property sold, together with the sum of $10.00 for a redemption certificate.

Section 5.03.150    Installment Redemption
Any property sold to this municipality, on which tax sale certificates have been issued but for which no tax deed has issued to the municipality, may be redeemed by any person having an interest in such property on the payment in installments of the unpaid principal, interest and all costs and charges, provided that the installments shall be paid within such time and in such amounts as will discharge the indebtedness with the period in which the right to redeem from such tax sale shall expire.
1.    Credit shall be given for each installment as paid, and the interest shall be reduced proportionally.
2.    Interest shall be paid at the rate of ten percent per annum on the unpaid balance due under this section.
3.    There is hereby imposed the sum of $1.00 per installment payment to cover the additional bookkeeping expenses incurred by any person taking advantage of this section, and such charge shall not be credited against the delinquent assessment.
4.    Every person who takes advantage of this section shall enter into an agreement with the municipality which shall be substantially:

"AGREEMENT OF INSTALLMENT REDEMPTION"

The undersigned hereby:

Acknowledges that he is delinquent in the payment of the special improvement taxes levied against the property described below in the amount of $_____________ which amount is the total of the unpaid tax, principal and interest, costs of advertising and expense of sale.

Agrees and promises to pay the above-stated amount in _____________equal installments of $__________________, which payment will be made on or before the ___________ day of each month from the period beginning __________________, 19_______ to an including ___________________ 19____, not to exceed 12 months.

Acknowledges having received and read a copy of Section 5.04.150 of the "Revised Ordinances of Milford, Utah and understands the same.

Agrees that should he fail to make payment of the installments when due, the right of the municipality to receive a tax deed for the property below described shall not be impaired thereby and the undersigned shall not be entitled to receive any refund of any amount paid hereunder.  The property covered by the provisions of this agreement is described as follows:

_____________________

Dated this _________day of ____________, 19_______

_____________________
Mayor

ATTEST:

_________________________________
Recorder/Clerk

Section 5.03.160    Certificate of Redemption
The treasurer shall, when any property is fully redeemed, make the proper entry in the tax sale record file in his office, and issue a certificate of redemption, which certificate shall be by him acknowledged, and which entry or certificate shall be prima facie evidence of such redemption.

Section 5.03.170    Notice of Redemption
In all cases where property sold to this municipality is fully redeemed, the treasurer shall issue a formal notice of such redemption in writing and file the same with the Recorder/clerk, whose duty it shall be to attach such notice to the corresponding certificate of sale on file in his office, and endorse on the filing face of such certificate in red ink the word "REDEEMED" and the date of redemption.

Section 5.03.180    Tax Deed
If any property sold as aforesaid is not fully redeemed within the time and in the manner in this chapter provided, on the deposit of the tax sale record for the year which the property was sold by the treasurer with the Recorder/clerk, the Recorder/clerk shall, on presentation of the treasurer's certificate of sale, make and acknowledge a deed conveying the property therein described to the purchaser, his heirs, or assigns, as the case may be.  If any person shall be entitled to receive deeds for more than one parcel of property, he may have the whole included in one deed, but each parcel shall be separately described.  In January of each year, or as soon thereafter as the business of the office will permit, the Recorder/clerk shall make and acknowledge a deed, conveying to this municipality all property purchased in the name of the municipality at special tax sale not theretofore redeemed, as in this chapter provided, shall see that such deeds are properly recorded in the office of the county Recorder, and shall keep such deeds on file in his office for the benefit of the special improvement guarantee fund.

Deeds issued by the Recorder/clerk in pursuance of the provisions of this chapter shall recite in substance the amount of tax for which the property was sold, the particular purpose of the tax levied, the year in which the levy was made, the day and year of sale, the amount for which the real estate was sold, a description of the property sold, in accordance with the certificate of sale, the name of the purchaser or the purchaser's assignee, and shall be executed by the Recorder/clerk on behalf of the municipality, and by him acknowledged so as to be entitled to record.

Section 5.03.190    Tax Deed Record
The Recorder/clerk shall keep on file in his office a record of all tax deeds issued by him, which shall be a photo copy of the deeds so issued by him, and which shall be indexed in the name of the party whose property was sold for taxes, and also in the name of the individual to whom the tax deed was issued.

Section 5.03.200    Recorder's Fee
The Recorder/clerk shall collect $5.00 for each deed issued, for the first description of property contained in such deed, and for each additional description of property in such deed, and shall pay such fees monthly into  the treasury.  However, in case where this municipality is the tax sale purchaser, no fee shall be collected.

Section 5.03.210    Sale After Deed
Whenever property sold for special taxes and purchased  by this municipality shall not have been redeemed within the time specified, but shall have been conveyed to the municipality by Recorder's deed, and which shall not have been sold by the municipality, such property may thereafter be purchased by the prior owner, his heirs, personal representative or assigns, or any other person, upon petition therefor addressed to the governing body and upon such terms as the governing body may determine.  The proceeds of such purchase shall be paid into the special improvement guaranty fund, provided, however, that nothing contained in this section shall prevent this municipality from selling any property conveyed to it by Recorder's deed to any person at any time after such conveyance is made.

Section 5.03.220    Special Improvement Guaranty Fund
There is hereby created a special fund to be known as the "Special Improvement Guaranty Fund," which fund shall be used for the purpose of guaranteeing to the extent of fund the payment of special improvement bonds or special improvement warrants and interest thereon theretofore or hereafter issued against the local improvement districts for the payment of local improvements therein and for the purchase of property sold to the municipality at tax sales or under foreclosure for delinquent special improvement taxes.

Section 5.03.230    Maintenance of Fund
The governing body shall create and maintain the special improvement guaranty fund by appropriations from the general fund, by a levy of a tax not to exceed one mill in any one year, by the issuance of general obligation bonds, or by appropriation from such other sources as may be determined by the governing body to provide the money necessary for that purpose.  The fund shall be held by the treasurer and shall be kept by him separate and apart form all other funds held by him.  Payments out of the fund shall be made only by checks drawn by the Recorder/clerk.

Section 5.03.240    Interest and Penalties
All excess charges and penalties collected by the treasurer for the benefit or credit of any special improvement fund and remaining on hand after all the bonds or warrants, together with interest thereon, drawn against the special improvement fund shall have been fully paid and canceled, shall be transferred by the Recorder/clerk to the special improvement guaranty fund.

Section 5.03.250    Payment of Bonds or Warrants
When any bond, warrant or coupon drawn against any special improvement fund is presented to the treasurer for payment and there is not a sufficient amount in the special improvement fund against which it is drawn, payment therefor shall be made by warrant drawn by the Recorder/clerk against the special improvement guaranty fund (unless otherwise requested by the holder).

Section 5.03.260    Replenishment of Fund
Whenever there is not a sufficient amount of cash in the special improvement guaranty fund at any time to make any and all purchases of property bid in by the municipality at sales of property for delinquent special improvement taxes, the governing body shall replenish the special improvement guaranty fund by transfer or appropriation from the general fund or other available sources as may be determined by the governing body.

Section 5.03.270    Recorder to Issue Warrants
Warrants drawing interest at a rate not to exceed eight percent per annum may be issued by the Recorder/clerk against the fund to meet any financial liabilities accruing against it.  At the time of making its annual tax levy, the governing body shall provide for the levy of a sum sufficient with the other resources of the fund to pay warrants so issued and outstanding, the tax for this purpose not to exceed one mill in any one year.

Section 5.03.280    Subrogation of Municipality
Whenever the municipality shall have paid under its guaranty any sum on account of principal or interest on the bonds or warrants of any district, it shall be subrogated to the rights of the holders of such bonds or warrants or coupons, and the proceeds thereof, shall become a part of the guaranty fund.

Chapter 5.04
Municipal Telecommunications License Tax
Sections:
5.04.010    Definitions
5.04.020    Levy of Tax
5.04.030    Rate
5.04.040    Rate Limitation and Exemption Therefrom
5.04.050    Effective Date of Tax Levy
5.04.060    Changes in Rate or Repeal of the Tax
5.04.070    Interlocal Agreement for Collection of the Tax
5.04.080    Repeal of Inconsistent Taxes and Fees

Section 5.04.010    Definitions
1.   “Commission” means the State Tax Commission.
2.     A.  Subject to Subsections (2) (b) and (c), "customer" means the person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract.
B.  For purposes of this ordinance, "customer" means:
1.  the person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract; or
2.  if the end user is not the person described in Subsection (2) (b) (i), the end user of telecommunications service.
C.  "Customer" does not include a reseller:
1.  of telecommunications service; or
2.  for mobile telecommunications service, of a serving carrier under an agreement to serve the customer outside the telecommunications provider's licensed service area.
3.     A.   “End user" means the person who uses a telecommunications service.
B.   For purposes of telecommunications service provided to a person who is not an individual,
C.   "end user" means the individual who uses the telecommunications service on behalf of the person who is provided the telecommunications service.
4.   “Gross Receipts attributed to the municipality” means those gross receipts from a transaction for telecommunications services that is located within the municipality for the purposes of sales and use taxes under Utah Code Title 59, Chapter 12, Sales and Use Tax Act and determined in accordance with Utah Code section 59-12-207.
5.  “Gross receipts from telecommunications service” means the revenue that a telecommunications provider receives for telecommunications service rendered except for amounts collected or paid as:
A.  a tax, fee, or charge:
1.   imposed by a governmental entity;
2.   separately identified as a tax, fee, or charge in the transaction with the customer for the telecommunications service; and
3.   imposed only on a telecommunications provider;
B.  sales and use taxes collected by the telecommunications provider from a customer under Title 59, Chapter 12, Sales and Use Tax Act; or
C.  interest, a fee, or a charge that is charged by a telecommunications provider on a customer for failure to pay for telecommunications service when payment is due.
6.   "Mobile telecommunications service" is as defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
7.   "Municipality" means Milford City.
8.   "Place of primary use":
A.  for telecommunications service other than mobile telecommunications service, means the street address representative of where the customer's use of the telecommunications service primarily occurs, which shall be:
1.   the residential street address of the customer; or
2.   the primary business street address of the customer; or
B.   for mobile telecommunications service, is as defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
9.   Notwithstanding where a call is billed or paid, "service address" means:
A.   if the location described in this Subsection (9) (a) is known, the location of the telecommunications equipment:
1.   to which a call is charged; and
2.   from which the call originates or terminates;
B.  if the location described in Subsection (9) (a) is not known but the location described in this Subsection (8) (b) is known, the location of the origination point of the signal of the telecommunications service first identified by:
1.  the telecommunications system of the telecommunications provider; or
2.  if the system used to transport the signal is not a system of the telecommunications provider, information received by the telecommunications provider from its service provider; or
C.   if the locations described in Subsection (9) (a) or (b) are not known, the location of a customer's place of primary use.
10. A.  Subject to Subsections (9) (b) and (9) (c), "telecommunications provider" means a person that:
1.   owns, controls, operates, or manages a telecommunications service; or
2.   engages in an activity described in Subsection (9)
a.   for the shared use with or resale to any person of the telecommunications service.
b.   a person described in Subsection (9) (a) is a telecommunications provider whether or not the Public Service Commission of Utah regulates:
1.   that person; or
2.   the telecommunications service that the person owns, controls, operates, or manages.
c.   "Telecommunications provider" does not include an aggregator as defined in Utah Code Section 54-8b-2.
11. "Telecommunications service" means:
A.   telephone service, as defined in Utah Code Section 59-12-102, other than mobile telecommunications service, that originates and terminates within the boundaries of this state; and
B.   mobile telecommunications service, as defined in Utah Code Section 59-12-102:
1.   that originates and terminates within the boundaries of one state; and
2.   only to the extent permitted by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004; 14-2000, Amended, 12/18/2000)

Section 5.04.020    Levy of Tax
There is hereby levied a municipal telecommunications license tax on the gross receipts from telecommunications service attributed to this municipality.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004; 14-2000, Added, 12/18/2000)

Section 5.04.030    Rate
The rate of the tax levy shall be four percent (4%) of the telecommunication provider’s gross receipts from telecommunications service that are attributed to the municipality subject to the following:
1.   If the location of a transaction is determined to be other than this municipality then the rate imposed on the gross receipts for telecommunications services shall be the lower of (1) the rate imposed by the taxing jurisdiction in which the transaction is located or (2) the rate for non- mobile telecommunication services shall be the rate imposed by the municipality in which the customers service address is located; or for mobile telecommunications service, the rate imposed by the municipality of the customer’s primary place of use.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004; 14-2000, Added, 12/18/2000)

Section 5.04.040    Rate Limitation and Exemption Therefrom
This rate of this levy shall not exceed 4% of the telecommunication provider’s gross receipts from telecommunication service attributed to the municipality unless a higher rate is approved by a majority vote of the voters in this municipality that vote in:
1.   a municipal general election;
2.   a regular general election; or
3.   a local special election
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004; 14-2000, Amended, 12/18/2000)

Section 5.04.050    Effective Date of Tax Levy
This tax shall be levied beginning the earlier of July 1, 2004 or the first day of any calendar quarter after a 75 day period beginning on the date the Commission received notice pursuant to Utah Code Section10-1-403 that this municipality has enacted this ordinance.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004; 14-2000, Added, 12/18/2000)

Section 5.04.060    Changes in Rate or Repeal of the Tax
This ordinance is subject to the requirements of Utah Code Section 10-1-403. If the tax rate is changed or the tax is repealed, then the appropriate notice shall be given as provided in Utah Code Section 10-1-403.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004; 14-2000, Added, 12/18/2000)

Section 5.04.070    Interlocal Agreement for Collection of the Tax
On or before the effective date of the ordinance, the municipality shall enter into the uniform interlocal agreement with the Commission as described in Utah Code Section 10-1-405 for the collection, enforcement, and administration of this municipal telecommunications license tax.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004; 14-2000, Amended, 12/05/2000)

Section 5.04.080    Repeal of Inconsistent Taxes and Fees
Any tax or fee previously enacted by this municipality under authority of Utah Code Section 10-1-203 or Utah Code Title 11, Chapter 26, Local Taxation of Utilities Limitation is hereby repealed.  Nothing in this ordinance shall be interpreted to repeal any municipal ordinance or fee which provides that the municipality may recover from a telecommunications provider the management costs of the municipality caused by the activities of the telecommunications provider in the rights-of-way of the municipality, if the fee is imposed in accordance with Utah Code Section 72-7-102 and is not related to the municipality’s loss of use of a highway as a result of the activities of the telecommunications provider in a right of way, or increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of -way nor does this ordinance limit the municipalities right to charge fees or taxes on persons that are not subject to the municipal telecommunications license tax under this ordinance and locate telecommunications facilities, as defined in Utah Code Section 72-7-108, in this municipality.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004; 14-2000, Added, 12/05/2000)

Chapter 5.05
Municipal Television Operator Tax
Sections:
5.05.010    Definitions
5.05.020    Cable Television Operators Tax
5.05.030    Payment of Tax
Section 5.05.010    Definitions
1.   “Gross receipts from Cable Television Operator Service” means the revenue that a Cable Television Operator receives for Cable Television Service.
2.    “Taxable Services” shall mean:
1.   All services provided by Cable Television Operators, and
2.   Those srvices that are provided in competition with the services described in subparagraph 1.
3.   “Person” includes and individual, form, 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.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.05.020    Cable Television Operators Tax
There is hereby levied upon every person engaged in the business in the City of Milford of supplying Cable Television Operator Services and upon persons who conduct business in the City in competition with a supplier of Cable Television Operator Services, an annual license tax equal to five percent (5%) of the gross revenue derived from the sale and use of the services delivered from and after July 1, 1998 within the corporate limits of the City of Milford.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.05.030    Payment of Tax
The revenue tax imposed in Section 5.05.020 is payable monthly. Each payment shall be due on or before the fifteenth (15th) day after the end of each month for which the payment is made and shall be calculated on the amounts billed for Taxable Services within the corporate limits of Milford City for that month.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Chapter 5.06
Municipal Transient Room Tax
Sections:
5.06.010    Definitions
5.06.020    Municipal Transient Room Tax
5.06.030    Effective Day of Tax Levy
5.06.040    Tax Collection Contract with State Tax Commission
5.06.050    Incorporation of Part 1, Chapter 12, Title 59, Utah Code, Including Amendments
Section 5.06.010    Definitions
1.   “Public accommodation” means a place providing temporary sleeping accommodations that is regularly rented to the public and includes:
A.   a motel;
B.    a hotel;
C.    a motor court;
D.    an inn;
E.    a bed and breakfast establishment;
F.    a condominium;
G.    a resort home.
2.   “Rents” include:
A.    rents; and
B.    timeshare fees or dues.
3.   “Transient” means a person who occupies a public accommodation for less than 30 consecutive days.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.06.020    Municipal Transient Room Tax
There is hereby imposed a transient room tax on the rents charged to transients occupying public accommodations in an amount that is equal to one percent (1%) of the rents charged.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.06.030    Effective Day of Tax Levy
This tax shall be levied beginning 12:01 A.M., on July 1, 2004.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.06.040    Tax Collection Contract with State Tax Commission
On or before the effective date of this Chapter, Milford City shall contract with the State Tax Commission to perform all functions incident to the administration and collection of the Municipal transient Room 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 previously provided in this Code. The Mayor, with the approval of the City Manager and City Attorney is hereby authorized to enter supplementary agreements with the State Tax Commission that may be necessary to the continued administration and operation of the Municipal Transient RoomTax enacted by this Chapter.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

Section 5.06.050    Incorporation of Part 1, Chapter 12, Title 59, Utah Code, Including Amendments
1.   A.   Except as herein provided, and except insofar as they are inconsistent with the provisions this Chapter, all of the provisions of Part 1, Chapter 12, Title 59 of the Utah Code Annotated 1953, as amended, and in force and effect on the effective date of this Chapter, insofar as they relate to sales and use taxes, excepting Sections 59-12-101 and 59-12-119 thereof, and excepting for the amount of the sales and use taxes levied therein, are hereby adopted and made a part of this Chapter as if fully set forth herein.
B.   Wherever, and to the extent that in Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, the State of Utah is named or referred to as the “taxing agency”, the name of Milford City shall be substituted, insofar as is necessary for the purposes of that part, as well as Part 3, Chapter 1, Title 10, Utah Code Annotated 1953, as amended. Nothing in this subparagraph (b) shall be deemed to require substitution of the name Milford City 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 Milford City be substituted for that of the State in any section when the result of such a substitution would require action to be taken by or against Milford city 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 Chapter.
C.   Any amendments made to Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, which would be applicable to Milford City for the purposes of carrying out this Chapter are hereby incorporated herein by reference and shall be effective upon the date that they are effective as a Utah statute.
(Ord. Ordinance 3-2004 Telecommunications, Amended, 05/26/2004)

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