1. Beginning the effective date of the ordinance codified in this chapter, there is levied and there shall be collected and paid a tax upon every retail sale of tangible personal property, services and meals made within the municipality at the rate of 1%.

2. An excise tax is hereby imposed on the storage, use or other consumption in this municipality of tangible personal property from any retailer on or after the operative date of the ordinance codified in this chapter at the rate of one percent of the sales price of the property.

3. 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. In the event a retailer has no permanent place of business in the State of Utah, 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 by and adopted by the State Tax Commission. Public utilities as defined by Title 54, U.C.A., 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 city 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

4. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Sales Tax Act, all of the provisions of Chapter 12, Title 59, U.C.A., 1953, as amended, and in force and effect on the effective date of the ordinance codified in this chapter, insofar as they are related to sales taxes, excepting §59-12-101 and §59-12-119 thereof, are hereby adopted and made a part of the ordinance codified in this chapter as though fully set forth herein.

5. Wherever, and to the extent that in Chapter 12 of Title 59, U.C.A., 1953, the State of Utah is named or referred to as the taxing agency, the name of this municipality shall be substituted therefore. Nothing in subparagraph (b) shall be deemed to require 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 the State of Utah, nor shall the name of the municipality be substituted for that of the State in any section when the result of the 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 incident to the administration or operation of the ordinance codified in this chapter.

6. If an annual license has been issued to a retailer under Section §59-12-106 of the U.C.A., 1953, an additional license shall not be required by reason of this section.

7. There shall be excluded from the purchase price paid or charged by which the tax is measured:

1. Penalties and interest equal to those authorized by U.C.A. Sections 59-1-104 and 59-1-402 shall be imposed on any person who:

2. Any person violating any of the provisions of this chapter shall be deemed guilty of a Class B Misdemeanor.

3. Each day a violation of this Chapter continues shall constitute a separate offense. (Ord. 2010-6, amended, 2010; Ord. 176 §2, amended, 1990)

1. There is levied for collection a local sales and use tax in the amount of one-tenth of one percent (0.1%) on the transactions within Lindon City as described in § 59-12-103(1) of the U.C.A., except such transactions that are exempt from sales and use tax under § 59-12-104 of the U.C.A.

2. Pursuant to §§ 59-12-1402(1)(c) and (e) of the U.C.A., the PARC tax shall not be imposed on amounts paid for food or food ingredients, unless the food or food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (Ord. 2023-25 §1, amended, 2023)

1. Collected and enforced in accordance with the same procedures used to administer, collect, and enforce taxes under U.C.A. Title 59, Part 1 (Tax Collection) and Part 2 (Local Sales and Use Tax Act); and

2. Levied for a period of ten (10) years, and may be reauthorized pursuant to the procedures set for in §  59-12-1401 et seq. of the U.C.A. (Ord. 2023-25 §1, amended, 2023)

1. The distribution and use of revenues and the determination of eligible operating expenses shall be made by the Lindon city council. The city council may adopt supplementary policies and procedures to regulate the distribution of PARC tax revenues.

2. The determination of uses of revenue and of eligible operating expenses shall be made in accordance with the provision of this chapter and with the requirements of §  59-12-1401 et seq. of the U.C.A. (Ord. 2023-25 §1, amended, 2023)

“Public accommodation” means a place providing temporary sleeping accommodations to the public and includes:

“Rents” include:

“Transient” means a person who occupies a public accommodation for 30 consecutive days or less. (Ord. 99-15, adopted, 2000)

1. Subject to the limitations of U.C.A. Section 59-12-352(1), Lindon City may increase or decrease the tax at any time by adopting an ordinance to the effect.

2. Revenues generated by the tax shall be used for general fund purposes. (Ord. 99-15, adopted, 2000)

1. Paid for in full by the Salt Lake Organizing Committee for the Olympic Winter Games of 2002;

2. Exclusively used by:

3. For which the Salt Lake Organizing Committee for the Olympic Winter Games of 2002 does not receive reimbursement. (Ord. 99-15, adopted, 2000)

1. The tax shall be levied at the same time and collected in the same manner as provided in U.C.A. Section 59-12-201, et seq., otherwise known as the Local Sales and Use Tax Act.

2. Within 30 days of the effective date of this chapter, Lindon City shall contract with the State Tax Commission for that agency to perform all functions incident to the administration and collection of the tax. The City Council is hereby authorized to enter into such agreements with the State Tax Commission as may be necessary for the continued administration and operation of the transient room tax ordinance enacted by this chapter.

3. Lindon City shall:

1. Penalties and interest equal to those authorized by U.C.A. Sections 59-1-401 and 59-1-402 shall be imposed on any person who:

2. Any person violating any of the provisions of this Chapter shall be deemed guilty of a Class B Misdemeanor.

3. Each day a violation of this Chapter continues shall constitute a separate offense. (Ord. 99-15, adopted, 2000)

“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:

“Delivered Value” means the fair market value of the taxable energy delivered for sale or use in the municipality and includes:

“Delivered Value” does not include the amount of a tax paid under Part 1 or Part 2 of Chapter 12, Title 59 of the U.C.A.

“Energy Supplier” means a person supplying taxable energy, except for persons supplying a minimum 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:

“Sale” means any transfer of title, exchange, or barter, conditional or otherwise, in any manner, of taxable energy for a consideration. It includes:

“Storage” means any keeping or retention of taxable energy in Lindon City for any purpose except sale in the regular course of business.

“Taxable Energy” means gas and electricity.

“Use” means the exercise of any right of power over taxable energy incident to the ownership or the leasing of the taxable energy. “Use” does not include the sale, display, demonstration, or trial of the taxable energy in the regular course of business and held for resale.

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 Lindon City authorized by Title 59, Chapter 12, Part 2 of the U.C.A., The Local Sales and Use Tax Act.

3. Lindon City may increase the tax at any time up to the maximum allowed by state law by adopting an ordinance. (Ord. 2003-12, amended, 2003; Ord. 97-5, adopted, 1997)

1. No exemptions are granted from the Municipal Energy Sales and Use Tax except as expressly provided in U.C.A.10-1-305(2)(b); notwithstanding an exemption granted by 59-1-104 of the U.C.A.

2. The following are exempt from the Municipal Energy Sales and Use Tax, pursuant to U.C.A. §10-1-305(2)(b):

3. The sale, storage, use, or other consumption of taxable energy is exempt from the Municipal Energy Sales and Use Tax levied by this chapter, provided:

1. This chapter shall not alter any existing franchise agreements between Lindon 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:

1. On or before the effective date of this chapter, Lindon 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. The mayor, with the advice and consent of the city council is hereby authorized to enter into agreements 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.

2. An energy supplier shall pay the Municipal Energy Sales and Use Tax revenues collected from consumers directly to Lindon City monthly if:

3. An energy supplier paying the Municipal Energy Sales and Use Tax directly to Lindon 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), UCA. (Ord. 97-5, adopted, 1997)

1. Except as herein provided, and except insofar as they are inconsistent with the provisions of Chapter 1 of Title 10, Part 3, Municipal Energy Sales and Use Tax Act, as well as this chapter, all of the provisions of Part 1, Chapter 12 of Title 59, U.C.A., 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 §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.

2. Wherever, and to the extent that in Part 1, Chapter 12 of Title 59, U.C.A., 1953, as amended, the State of Utah is named or referred to as the “taxing agency,” the name of Lindon City shall be substituted, insofar as is necessary for the purposes of that part, as well as Part 3, Chapter 1, Title 10, U.C.A., 1953, as amended. Nothing in this subparagraph (2) shall be deemed to require substitution of the name Lindon 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 Lindon 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 Lindon 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.

3. Any amendments made to Part 1, Chapter 12 of Title 59, U.C.A., 1953 as amended, which purposes would be applicable to Lindon 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. 97-5, adopted, 1997)

1. There is hereby levied upon the business of every person or company engaged within Lindon City, Utah, in the business of supplying for sale, municipal or public telephone exchange services, sewer, culinary or secondary water, electricity, or natural gas utility service, an annual franchise tax equal to four and one-half percent (4.5%) of the gross revenue attributable to the sale and use of the services by such entity delivered within the corporate limits of Lindon City, the tax being in addition to any franchise fee.

2. Remittance date. Within thirty (30) days after the end of each month in a calendar year, any public or municipal utility taxed hereunder shall file with the Lindon City Treasurer, a report of its gross revenue derived from the sale and use of public or municipal utility service in Lindon City together with the computation of the tax levied hereunder against the utility. Coincidental with the filing of such report, the utility shall pay to the Lindon City Treasurer the amount of the tax due for the month which is the subject of the report. (Ord. 2003-12, amended, 2003; Ord. 2000-16, amended, 2000; Ord. 10-95, repealed and replaced; Ord. 97-5, adopted, 1997)

1. Penalties and interest equal to those authorized by U.C.A. Sections 59-1-401 and 59-1-402 shall be imposed on any person who:

2. Any person violating any of the provisions of this Chapter shall be deemed guilty of a Class B Misdemeanor.

3. Each day a violation of this Chapter continues shall constitute a separate offense. (Ord. 2010-6, amended, 2010; Ord. 99-15, adopted, 2000)

1. There is hereby levied upon the business of every person or company engaged within Lindon City, Utah, in the business of supplying for sale, municipal or public telephone exchange services, sewer, culinary or secondary water, electricity, or natural gas utility service, an annual franchise tax equal to four and one-half percent (4.5%) of the gross revenue attributable to the sale and use of the services by such entity delivered within the corporate limits of Lindon City, the tax being in addition to any franchise fee.

2. Remittance date. Within thirty (30) days after the end of each month in a calendar year, any public or municipal utility taxed hereunder shall file with the Lindon City Treasurer, a report its gross revenue derived from the sale and use of public or municipal utility service in Lindon City together with the computation of the tax levied hereunder against the utility. Coincidental with the filing of such report, the utility shall pay to the Lindon City Treasurer the amount of the tax due for the month which is the subject of the report. (Ord. 2003-12, amended, 2003; Ord. 2000-16, amended, 2000; Ord. 10-95, repealed and replaced; Ord. 2-93, amended)

1. There is hereby levied upon the business of every person or company engaged in the business of supplying local exchange telephone services, electricity, culinary or secondary water, sewer, or natural gas service in Lindon City, in competition with the municipal or public utilities, an annual franchise tax equal to four and one-half percent (4.5%) of the gross revenue attributable to the sale and use of such competitive services sold, used, or delivered within the corporate limits of Lindon City, the fee being in addition to any franchise fee.

2. Within thirty (30) days after the end of each month in a calendar year, any business taxed hereunder shall file with the city treasurer a report of its gross revenue attributable to the sale and use of services specified hereunder rendered in competition with public utilities in Lindon City, together with a computation of the tax levied hereunder against such business. Coincidental with the filing of such report, the business shall pay to the Lindon City Treasurer the amount of the tax due for the calendar month which is the subject of the report. (Ord. 2003-12, amended, 2003; Ord. 2000-16, amended, 2000; Ord. 10-95, repealed and replaced; Ord. 2-93, amended)

1. A penalty of 10% of the unpaid tax shall be imposed on every person, entity, or company obligated to pay the tax imposed by this Chapter. Additionally, interest in the amount of 18% per annum on the amount of the unpaid tax from the date due until paid, both before and after judgment, shall be imposed on every person, entity, or company obligated to pay the tax imposed by this Chapter.

2. Any person violating any of the provisions of this Chapter shall be deemed guilty of a Class B Misdemeanor.

3. Each day a violation of this Chapter continues shall constitute a separate offense. (Ord. 2010-6, amended, 2010; Ord. 2000-16, amended, 2000; Ord. 10-95, repealed and replaced; Ord. 2-93, amended)

“Commission” means the State Tax Commission.

Customer.

End User.

“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.

“Gross receipts from telecommunications service” means the revenue that a telecommunications provider receives for telecommunications service rendered except for amounts collected or paid as:

“Mobile telecommunications service” is as defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.

“Municipality” means Lindon City.

“Place of primary use”:

9. Notwithstanding where a call is billed or paid, “service address” means:

10. 

“Telecommunications service” means:

a. a municipal general election;

b. a regular general election; or

c. a local special election.

1. Penalties and interest equal to those authorized by U.C.A. Sections 59-1-401 and 59-1-402 shall be imposed on any person who:

2. Any person violating any of the provisions of this Chapter shall be deemed guilty of a Class B Misdemeanor.

3. Each day a violation of this Chapter continues shall constitute a separate offense. (Ord. 99-15, adopted, 2000)