North Logan City Zoning Code

1. 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 12, 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 and use taxes, excepting Section 59-12-119, and excepting for the amount of the tax levied therein, are hereby adopted and made a part of this chapter.
2. Substitution of Municipality for State. Whenever, and to the extent that Chapter 12 of Title 59, Utah Code Annotated, 1953 as amended, 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 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 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, performing the functions incidental to the administration or operation of this chapter.

1. This ordinance shall become effective as of 12:01 a.m., Jan. l, 1990. The provisions of the previously enacted Uniform Local Sales and Use Tax ordinance of the City of North Logan shall continue effective until that time.
2. The provisions of this ordinance which are not in conflict with the said existing ordinance shall be deemed to be a continuation thereof and any rights, duties, and obligations arising thereunder shall in no way be deemed abrogated or terminated.

1. 1. From and after the effective date of this ordinance, 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 of the rate of one percent.
   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 this ordinance at the rate of one percent of the sales price of the property.
   3. For the purpose of this ordinance all retail sales shall be presumed to have been consummated at the place of 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, 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, Utah Code Annotated, 1953, shall not be obligated to determine the place or places within any county or municipality where public utility 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.
2. 1. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Sales and Tax Act, all of the provisions of Chapter 12, Title 59, Utah Code Annotated, 1953, as amended, and in force and affect on the effective date of this ordinance, insofar as they relate to sales taxes, excepting Sections 59-12-101 and 59-12-119 thereof, are hereby adopted and made a part of the ordinance as through fully set forth herein.
   2. Wherever, and to the extent that in Chapter 12 of Title 59, Utah Code Annotated, 1953, the State of Utah is named or referred to as the taxing agency, the named or referred to as the taxing agency, the name of this municipality shall be substituted therefor. 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 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 incident to the administration or operation of the ordinance.
   3. If an annual license has been issued to a retailer under Section 59-12-106 of the said Utah Code Annotated, 1953, an additional license shall not be required by reason of this section.
   4. There shall be excluded from the purchase price paid or charged by which the tax is measured:
      1. The amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer;
      2. The gross receipts from the sale of or the cost of storage, use or other consumption of  tangible personal property upon which a sales or use tax has become due by reason of the sale transaction to any other municipality and any county in the State of Utah,  under the sales or use tax ordinance enacted by that county or municipality in accordance with the Sales and Use Tax Act.

1. There is hereby created a special fund to be known as the "Special Improvement Guaranty Fund" which shall be a reserve for capital improvement; for the purpose of financing future specific capital improvements pursuant to a formal long range capital plan adopted by the governing body of the city; and for the purpose of guaranteeing the payment of special improvement bonds or warrants and interest thereon issued for the payment of special improvements to the extent of said fund.
2. The city may appropriate from estimated revenue or fund balance to this reserve, i.e. Special Improvement Guaranty Fund, and such reserve shall be allowed to accumulate from year to year until the accumulated total thereof is sufficient to permit economical expenditure for the specified purposes.
3. Disbursements from such reserve shall be made only by transfer to a revenue or transfer account within the capital improvements fund, pursuant to a budget appropriation thereof in a budget for the fund duly adopted in the manner provided for the adoption of budgets in the laws of the State of Utah for municipalities.
4. Expenditures from the above appropriation budget accounts shall conform to all requirements of the Uniform Fiscal Procedures Act of the State of Utah relating to execution and control of budgets.

1. No city property may be disposed of unless and until it has been first declared to be surplus by the City Council, or the City Recorder, in accordance with the provisions in this Chapter. In order to be defined “property” for the purposes of this chapter, the property must meet any one of the following criteria:
   1. If the property is on the City’s depreciation schedule it must go through the provisions of this chapter before property disposal may occur.
   2. If the City owned property is valued above $50.00 at the market value, or above 3% of the original property purchase price, the property must go through the surplus provisions of this chapter before disposal may occur. The estimated market value may be determined by appraisal or market value assessment performed by the City Recorder, as determined appropriate by the City Administrator.
   3. If the property is real estate property.
2. The City Council must first find that it is in the public interest that the subject property may be disposed of in order to declare any city property surplus.
3. In determining whether any property shall be deemed surplus, the City Council shall take into consideration the following:
   1. The city has, or anticipates that it will have, no practical, economical, efficient, or appropriate use for the property currently or in the reasonably foreseeable future across any/all departments of the City.
   2. The purpose served by the property can be better accomplished by other alternatives or property.
   3. The purpose served by the property or its use either no longer exists or has significantly changed because of the needs and demands of the city or as may be determined by a change of policy evidenced by an ordinance or resolution of the City Council.
   4. The property is so damaged, depreciated, or worn that it is inoperable or limited in operation without repairs and the cost of such repairs is unreasonable, excessive, or impractical.

1. Upon the declaration of any city property as surplus property, the City Council may authorize the disposition of such surplus city property, including real or personal property, subject to the provisions of this ordinance.
2. Unless provided otherwise by this ordinance, the disposition of city surplus property must follow the bidding steps indicated below:
   1. Market value must be determined by the City Recorder in accordance with the provisions of this chapter.
   2. At a minimum the property to be sold/leased must be advertised for sale/lease on the City’s website and in written form in two public buildings for a period of no less than three weeks.
   3. Three sealed bids must be solicited through the open advertising of the property to be sold/leased. The City shall accept the highest bid received. If three bids are not obtained after the three weeks of advertising have occurred the City will have the discretion to accept the highest bid of those received. If no bids have been received after three weeks, then the City Recorder may lower the price to 25% below the fair market value assessed and advertise the property until the property is sold/leased.
3. The City Council shall designate that the City Recorder shall maintain records of the manner and date of the disposal of all city surplus property as well as the amount and nature of consideration received for such property.
4. No lease or lease with an option to purchase of surplus property shall be entered without the prior consent of the City Council.

1. If an Area Supervisor, Mayor, or Council Member having city property under his or her control or supervision which he or she deems unusable or surplus to the use of his or her work area, he or she shall notify all other Area Supervisors of the availability of such property. If any other Area Supervisor requests the designated surplus property for their respective work area, the City may, at their option, transfer the property to the requesting Area Supervisor. If no requests for the surplus property are received, or if the City Council deems it reasonable and in the public interest to otherwise dispose of the property, they may then proceed to sell such personal property in accordance with the surplus and disposal procedures of this ordinance.
2. If surplus personal property is not readily marketable or marketable for a fair market value because of its deterioration or condition, the City Recorder may determine that such property be sold as scrap or recycled, and if not salable as such may dispose of such personal property by destruction or other means. If property is sold as scrap or recycled, the proceeds of such disposal must be given to the City Treasurer immediately upon return.

1. No real property acquired after July l, 1983, may be sold on the open market unless the following conditions are met:
   1. The real property is not property acquired by condemnation or by the threat of condemnation.
   2. The city has not rezoned the property or been involved in the rezoning of the property or the acquisition of additional property to enhance the value of the real property to be sold. However, the City may rezone the property after the sale of the property, depending on the needs of the City.
2. No real property may be disposed of or leased unless and until a public hearing has been held by the City Council concerning disposition of the realty. Such public hearing shall be held in the manner and with the notices required for public hearings by the City Council.
3. The city shall determine the fair market value of the real property (for purchase or lease) through an appraisal process. At a minimum, this can be accomplished by compiling three comparable real property sale prices within the last two years, located within a half mile radius of the property to be sold, and within a similar zone. If three comparables cannot be found within the initial half mile radius, the radius can be expanded to one mile, and one comparable may be sufficient.
4. The City shall solicit bids for the sale or lease of the property in accordance with the bidding provisions of this chapter.
5. The sale or lease of City real property shall be done by legal contract, prepared (or approved) by the City Attorney.

The entire area of the City and any areas outside the City serviced by such systems are hereby designated and established as one service area with respect to the culinary water system, the waste water (sewer) system, parks/recreation, and roads.

1. The City may adjust the impact fees imposed pursuant to this ordinance as necessary in order to:
   1. Respond to unusual circumstances in specific cases;
   2. Ensure that the impact fees are imposed fairly;
   3. Permit the adjustment of the amount of the fee based upon studies and data submitted by an applicant or developer, as approved by the City Council; and
   4. Allow a credit against impact fees, as approved by the City Council, for dedication of land for, improvement to, or new construction of, any system improvements by the applicant or developer if the facilities are identified in the City's Capital Facilities Plans and are required by the City as a condition of approving the development activity. No credits shall be given for project improvements as defined by the Utah Impact Fees Act.
2. The City Council shall have the authority to make such adjustments based upon information submitted by an applicant or developer and upon the recommendation of the City Administrator or Public Works Director.
3. The City may adopt policies consistent with this ordinance and any resolutions passed by the City Council to assist in the implementation, administration and interpretation of this ordinance related to Municipal Impact Fees.
4. If the applicant, developer, person or entity is not satisfied with the City's decision, an appeal may be made under the procedures set forth in Section 6-406.

1. Any person or entity required to pay an impact fee imposed by the City who believes the fee does not meet the requirements of law may file a written request for information with the City as provided by law.
2. Within two weeks of the receipt of the request for information, the City shall provide the person or entity with the written analysis required by the Act and with any other relevant information relating to the impact fee.
3. Within 30 days after paying an impact fee, any person or entity who has paid the fee and wishes to challenge the fee shall:
   1. File a written appeal with the North Logan City Administrator setting forth in detail all factual and legal grounds in support of the appeal and challenge to the impact fee, and which is relied upon by the appealing party with respect to the fees challenged. Upon receipt of the written appeal, the City Administrator shall forward the appeal, together with a recommendation, to the City Council and shall schedule a public hearing before the City Council on the appeal for the purpose of receiving input from all interested persons. The City Council shall thereafter render its decision on the appeal no later than 30 days after the date the appeal was filed with the City Administrator. Any person or entity who has failed to comply with the administrative remedies established by this section, may not file or join an action challenging the validity of any impact fee.
4. Any person or entity who was a party to an appeal under this section who is adversely affected by the decision of the City Council may petition the District Court for a review of the decision within 90 days of a decision upholding an impact fee by the City Council or within 120 days after the date the challenge to the impact fee was filed, whichever is earlier. The petition for review of the decision shall be filed in the First District Court for Cache County.
5. In the event a petition is filed with the District Court, the City shall transmit to the reviewing Court the record of its proceedings including its minutes, findings, orders and, if available, a true and correct transcript of its proceedings.
6. If the proceeding was tape recorded, a transcript of that tape recording is a true and correct transcript for the purposes of subsection E above.
7. If there is a record:
   1. the District Court's review is limited to the record provided by the City; and
   2. the District Court may not accept or consider any evidence outside the City's record unless that evidence was offered to the City and the Court determines that it was improperly excluded by the City.
8. If there is an inadequate record, the Court may call witnesses and take evidence.
9. The District Court shall affirm the decision of the City if the decision is supported by substantial evidence in the record.
10. The judge may award reasonable attorney's fees and costs to the prevailing party in an action
    brought under this section.

Exhibit A, North Logan Impact Fees, listing the impact fees described in Chapter 6-400. Municipal Impact Fees to the Code of Revised Ordinances of the City of North Logan, are as follows:

* For building types other than those listed above, fee will be calculated by utilizing the Institute of Transportation Engineers (ITE) Manual and the North Logan Impact Fee Analysis report dated June 25, 2024.

** The standard water meter is a one inch meter. Smaller meters may be provided for more accuracy if allowed by the Standard Plumbing code. In cases where facilities need additional flow which can only be provided by meters larger than 1.5 inches, compound meters will be installed to improve accuracy and to protect the city water system in case of line failure.

*** For meters other than those listed above, fee will be calculated by the "Capacity Ratio to Standard Meter (3/4")"; or the fees may be determined in accordance with Section 6-404, Adjustment of Impact Fees, Paragraph A(3).

**** For pipes other than those listed above, fee will be calculated by the "Capacity Ratio to 4" Sewer Pipe"; or the fees may be determined in accordance with Section 6-404, Adjustment of Impact Fees, Paragraph A(3).

***** LCIWTIF Definition: Multi-family refers to a residential dwelling that consists of duplex, triplex, quadplex, apartment, condominium, and all other dwelling units that are individually or jointly water metered and not classified as Single Family Residential. These may consist of one building or multiple buildings within a complex. Units can be arranged side-by-side or stacked vertically and can be owned individually or leased separately.

****** LCIWTIF Definition: Non-Standard Impact Fee: Defined as commercial and industrial facilities, and public facilities.

1. General
   1. The underlying purposes of the procurement procedures are:
      1. To ensure fair and equitable treatment of all persons who wish to, or do, conduct business with North Logan City.
      2. To provide for the greatest possible economy in North Logan procurement activities.
      3. To foster effective, broad-based competition within the free enterprise system to ensure that North Logan City will receive the best possible service or product at the lowest possible price.
   2. Compliance with / Exemption from this policy.
      1. This policy shall not prevent North Logan City from complying with the terms and conditions of any grant, gift, or bequest that is otherwise consistent with law.
      2. When procurement involves the expenditure of federal assistance funds, North Logan City shall, as required, comply with applicable federal law regulations.
         1. Federal programs will have one member of the upper management responsible (Mayor, City Administrator, or City Recorder) for the project. That individual will be responsible for all aspects of the reporting and accumulation of information as well as the compliance requirements of the federal funds.
            
   3. Definitions.
      1. "Business" means any corporation, partnership, individual, sole proprietorship, joint stock company, joint venture, or any other private legal entity.
      2. "Change order" means a written order signed by the Financial Officer, directing the contractor to suspend work or make changes, which the appropriate clauses of the contract authorize the Financial Officer to order, without the consent of the contractor or any written alteration in specifications, delivery point, rate of delivery, period of performance, price, quantity, or other provisions of any contract accomplished by mutual action of the parties to the contract.
      3. "City" shall mean North Logan City.
      4. "Contract" means any City agreement for the procurement or disposal of supplies, services, real estate, or construction.
      5. "Invitation for bids" means all documents, whether attached or incorporated by reference, used for soliciting bids.
      6. "Person" means any business, individual, union, committee, club, other organization, or group of individuals.
      7. "Procurement" means buying, purchasing, renting, leasing, leasing with an option to purchase, or otherwise acquiring any supplies, services, real estate, or construction.
      8. Financial Officer" means the person duly authorized by the governing body of the City to enter into and administer contracts, make written determinations with respect thereto, and to perform the other duties stated in this chapter 6-500.
      9. "Purchase description" means the words used in a solicitation to describe the supplies, services, real estate, or construction to be purchased, and includes specifications or other appropriate descriptions attached to or made a part of the solicitation or agreement.
      10. "City Recorder" means the person duly authorized by the governing body to maintain the general books and subsidiary records for each fund of the city, to pre-audit all claims, and to prepare checks in payment of those claims.
2. Source Selection and Contract Formation
   1. No appropriation may be encumbered and no expenditure may be made against any work area appropriation unless there is a sufficient unencumbered balance in the department's appropriation, except in cases of emergency as provided by this ordinance, or by special approval by the Mayor, Chief Financial Officer, or City Administrator.
   2. All encumbrances designated as outstanding as of the end of the fiscal year shall be evidenced by a purchase order issued on or before the last day of the fiscal year and approved by the Mayor and City Council.
   3. All purchases or encumbrances of such purchases by the City shall be made or incurred according to the purchasing procedures established by this ordinance and applicable state law.
   4. No expenditures or encumbrances shall be made in excess of the total appropriations for any work area in the budget as adopted or subsequently amended, except in cases of emergency as provided by this ordinance, or by special approval by the Mayor, Chief Financial Officer, or City Administrator.
   5. Purchases less than $25,000.00.
      1. For purchases of less than $10,000.00, authorized city personnel desiring to make purchases within the department’s budget, do not need to obtain bids and may purchase the items and submit a sales receipt or invoice therefor to the City Recorder without any formal approval procedure.
      2. For purchases of more than $10,000.00 but less than $25,000.00, the Department Head, before making the purchase, shall submit a purchase order to the City Recorder for determination that the purchase would be within the department's budget. Upon the approval of the purchase order by the City Recorder, the purchase order and the City Recorder's statement of approval shall be submitted to the Financial Officer who may then approve or disapprove the purchase.
   6. Purchases of $25,000.00 or more shall require a purchase order and bids prior to obligation of funds except as provided in paragraph D of this chapter.
      1. At least three bids shall be solicited for purchases of $25,000.00 or more.
      2. Purchases in response to bids for $50,000.00 or less may be authorized and obligated when approved by the Department Head and the Financial Officer. Bids for purchases of less than $50,000 need not be sealed/written bids, and may be solicited, or obtained, online.
      3. Sealed bids shall be required for all purchases in excess of $50,000.00. Purchases from bids of more than $50,000.00 must be authorized by the City Council.
3. Sealed Bidding Procedures
   1. General
      1. Bids or proposals shall be submitted sealed unless specified otherwise.
      2. A purchase may be awarded without competition or bidding when the Work Area Supervisor and Financial Officer, with the approval of the City Council, determine in writing that there is only one source for the required service or item and the use of the sole source is allowed under applicable law. In that event, bids will not be necessary but all other procedures, as set forth in this ordinance, shall be followed. (Reference Sec.63-56-23, U.C.A.1953 as amended.)
      3. An invitation for bids shall be issued when a contract is to be awarded by competitive sealed bidding or sealed proposals. The invitation shall include a purchase description and all contractual terms and conditions applicable to the procurement. Public notice of the invitation for bids shall be given at least 14 days prior to the date set forth therein for the opening of bids. The notice may include the publication on the City’s website, and other notification methods as required by law.
      4. When the Mayor and the City Council determine that the use of competitive sealed bidding is either not practicable, or is not advantageous to the City nor required by law or otherwise, a contract may be entered into by competitive sealed proposals in the manner as set forth in Section 63-56-21, Utah Code Annotated, 1953 as amended, as modified by the City Council in its discretion.
   2. Sealed Bid Procedure. Bids shall be prepared in the following manner whenever purchases for equipment, supplies, or services are to be made by the city, unless specified otherwise in this ordinance. City personnel such as the Department Head, etc. shall:
      1. Determine the specifications of the items or services needed and prepare a written statement setting forth those specifications.
      2. Prepare a written, or digital, request or notice for bids/ proposals.
      3. Bids/proposals, for City Council approval. Bids/proposals as hereinafter specified, received directly by a Department Head, together with proposed agreements or other documents relating to the purchase shall be submitted to the approving authority for confirmation and award of bid as required by this ordinance.
      4. In all instances, the solicitation for bids/proposals shall be issued to at least three separate vendor/sources, if reasonable and possible.
      5. Each request for notice of, or advertisement regarding, bids/proposals shall set forth specifications for the item or service to be purchased. A copy of such request, notice, or advertisement shall be maintained in the City office.
      6. Sealed bids/proposals shall be received and held by the City Recorder. Sealed bids/proposals shall be opened at the time and place as specified in the bid notice request and shall be opened in the presence of at least two of the following city officials - the City Recorder, Mayor, Department Head, City Treasurer, or the Financial Officer.
      7. All sealed bids for contracts shall be made in compliance with this ordinance.
      8. All notices of or requests for bidding on construction contracts shall specify requirements for bonding, as deemed appropriate by the Chief Financial Officer.
      9. A bid security in an amount equal to at least 5% of the amount bid may be required for all sealed bidding for construction contracts and shall be in the form of a bond provided by a surety company authorized to do business in the State of Utah, the equivalent in cash, or any other form satisfactory to the City.
      10. If a bidder fails to comply with the requirement for bid security, the bid may be rejected, unless it is determined that the failure to comply with the security requirement is non-substantial.
      11. After all bids are open, such bids shall be irrevocable for the period specified in the invitation or request for bids. However, if the bidder is permitted to withdraw a bid before the award, no action shall be taken against the bidder or the bid security.
      12. “Cost-plus-a-percentage-of-cost” contracts are prohibited. Subject to the limitations of this section, any type of contract that will promote the best interests of the City may be used, provided that the use of a cost-plus-a-percentage-of-cost contract is prohibited. A cost-reimbursement contract may be used only when a determination is made that such a contract is likely to be less costly to the City than any other type or that it is impracticable to obtain the supplies, services, or construction required except under such a contract.
      13. Required contract clauses:
          1. The unilateral right of the City to order, in writing, changes in the work within the scope of the contract and changes in the time of performance of the contract that do not alter the scope of the contract work.
          2. How the contract resolves variations occurring between estimated quantities of work in a contract and actual quantities.
          3. How suspension/termination of work can be ordered by the City.
      14. All successful bids/proposals received shall be maintained by the City for four years following the award of any contract.
          
      15. The City shall at all times and in all bidding circumstances reserve the right to accept any bid for the good of the City or reject any and all bids/proposals with or without cause.
4. Awarding a Bid: The City shall make a good faith effort to evaluate the bids received and make a decision regarding awarding a bid to a company based on any of the following items: the bid amount, estimated timeline of completion or delivery of goods/services, past company projects, references, merits, communications, or the body of work of the company providing goods or services. The city reserves the right to award any bid, or reject any bid, for the good of the city, with or without cause.
   
5. Exemptions From Bidding Procedure. All purchases which are exempt from bidding procedures may be authorized and funds obligated by the approving authority provided the expenditures are within the budget appropriation. The Financial Officer may approve individual purchases greater than $10,000.00 under these exempt-from-bidding provisions only when the purchase was approved as a specific line item in the budget, otherwise, authorization shall be obtained as required by this ordinance. The following purchases shall be exempt from bidding requirements:
   1. Purchases from any federal or state agency including, but not limited to, Utah State Central stores, surplus sources, or state approved contract lists.
   2. Salaries and benefits for city employees.
   3. Utilities including gas, electric, water, sewer, solid waste, and telephone.
   4. Ongoing contracts which have been provided for in the city's budget such as, but not limited to, lease purchase agreements, land purchase agreements, bulk product agreements, and otherwise.
   5. Seminars, training and conferences for city employees, officers, or authorized representatives.
   6. Reimbursement for travel costs, and expenses incurred by city employees, officers, and authorized representatives.
   7. Fuel purchases, which may be bid on an annual basis rather than on a purchase-by-purchase basis.
   8. Items to be acquired from a sole source providing that there is written documentation that there is only one source for the required items.
   9. Inter-local agreements.
   10. Professional services such as legal, auditing, accounting, engineering, consulting, and other similar services, provided however, that sealed proposals may be requested each three (3) years, or as conditions may warrant, on such services at the discretion of the City Council.
6. Financial Officer’s Duties in the Procurement Process.
   1. The Financial Officer is appointed by the City to control and expedite city purchasing. His/her duties and powers are set forth in this chapter.
   2. The Financial Officer shall provide any assistance requested by city personnel desiring to make purchases with respect to bid preparation, actual purchases, delivery, installation, and monitoring the performance of any purchase related agreements. The Financial Officer shall involve city personnel as may be reasonably necessary in the purchase process.
   3. The Financial Officer, upon receipt of the general specifications prepared by city personnel and the request for bid, together with other related information, will typically:
      1. Review the documents as submitted.
      2. Make comparisons to other sources for the same items or services.
      3. Prepare the bid document.
      4. Contact potential bidders for bids.
      5. Determine if purchases could be made jointly with other work areas in order to obtain better prices and terms.
      6. Receive bids and confirm adherence to the specifications of the bid request and clarify any questions concerning the bid.
      7. Submit any proposed agreements or leases to an attorney for a legal opinion.
      8. Make recommendations to the Department Head, the Mayor, and to the City Council.
      9. Unless instructed otherwise by the City Council, the Financial Officer upon receipt and approval of all documents and examination of bids, shall submit a purchase order to the City Recorder together with the bid and other documents, including any legal opinion from the City Attorney, together with the Financial Officer's statement of approval. The City Recorder shall then approve the purchase if within the budget for that department and submit the purchase materials together with his indication of approval to the appropriate city official responsible for the purchase (Financial Officer, Department Head, or City Council) who shall then either approve or disapprove of the same.
7. Agreements. No agreement, lease purchase, or lease may be made or entered into without the approval of the City Recorder.
8. Emergency Purchases. Under emergency conditions, where there exists a threat to public health, welfare, safety, or property; the Financial Officer, or in his/her absence the Mayor or member of the City Council, or in the inability to contact any of those individuals, the Department Head in charge of the affected area, may make or authorize an emergency procurement, beyond his/her authority, with or without bids. However, any emergency procurement shall be made with as much competition as practical under the circumstances. A written determination of the basis for the emergency and for the selection of the particular vendor/contractor for the purchase shall be submitted thereafter by the individual authorizing procurement, to the Mayor and City Council to be reviewed and the emergency confirmed.
9. Appeals.
   1. Any actual or prospective bidder or contract or who is aggrieved in connection with the solicitation or award of a contract may appeal to the Financial Officer. An appeal shall be submitted in writing within five (5) working days after the contract to which the grievance relates is awarded. No appeal may be taken in connection with purchases involving less than $50,000, nor in the event all bids are rejected by the City.
   2. The Financial Officer shall promptly issue a written decision regarding any appeal, if it is not settled by a mutual agreement. The decision shall state the reasons for the action taken and inform the protestor, contractor, or prospective contractor of the right to appeal to the governing body, in writing, within five (5) working dates from the date the decision is issued.
   3. The City Council’s decision shall be final.
10. Ethics in Public Contracting.
    1. No person shall make procurement decisions that will create a substantial conflict between their private interests and their public duties. Compliance shall be in accordance with Sections 10-3-1301 through 10-3-1312, Utah Code Annotated, 1953 as amended, as it currently exists or as it hereafter may be modified.
    2. No person involved in making procurement decisions for the city shall ask, receive, or offer to receive any emolument, gratuity, contribution, cash, gift, property, service, loan, or reward of any kind, or any promise thereof, either for the person's own use or the use or benefit of any other person or organization, from any person or organization interested in or attempting to sell property or services to or otherwise do business with the City. Any violation of this section shall be prosecuted under and punished as provided by the Utah Code. (Ord. 98-01)

It is recognized by the city council that North Logan City is required to use generally accepted accounting principles as part of the city financial administration. The following specific guidelines shall be used by the city where discretion is allowed within generally accepted accounting principles.

1. Capital Expenditures. Only expenditures that are greater than $5,000.00 shall be classified as capital expenditures for accounting purposes for all funds in the city.

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 fee; provided for in a franchise agreement; and that is consideration for the franchise agreement.
3. "Delivered Value' means the fair market value of the taxable energy delivered for sale or use in the municipality and includes: the value of the energy itself; and 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. "Delivered Value" does not include the amount of a tax paid under Part I 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 franchise tax, a tax similar to a franchise tax; or any combination of subsections 1 or 2.
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: installment and credit sales; any closed transaction constituting a sale; 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 for any purpose except sale in the regular course of business.
10. "Use” means the exercise of any right or 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.
11. "Taxable Energy" means gas and electricity.

1.  There is hereby levied, subject to the provisions of this chapter, a tax on every sale or use of taxable energy made within North Logan 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. 
2. The tax shall be calculated on the delivered value of the taxable energy to the consumer,
3. The tax shall be in addition to any sales or use tax on taxable energy imposed by North Logan City authorized by Title 59, Chapter 12, Part 2 of the Utah Code Annotated, The Local Sales and Use Tax Act.

1. No exemptions are granted from the Municipal Energy Sales and Use Tax except as expressly provided in Utah Code Ann. § 10-l-305(2)(b); notwithstanding an exemption granted by § 59-1-104 of the Utah Code.
2. The following are exempt from the Municipal Energy Sales and Use Tax, pursuant to Utah Code Ann. § 10-l-305(2)(b):
   1. Sales and use of aviation fuel, motor fuel, and special fuels subject to taxation under Title 59, Chapter 13 of the Utah Code Annotated;
   2. Sales and use of taxable energy that is exempt from taxation under federal law, the United States Constitution, or the Utah Constitution;
   3. Sales and use of taxable energy purchased or stored for resale;
   4. Sales or use of taxable energy to a person, if the primary use of the taxable energy is for use in compounding or producing taxable energy or a fuel subject to taxation under Title 59, Chapter 13 of the Utah Code Annotated;
   5. Taxable energy brought into the state by a nonresident for the nonresident's own personal use or enjoyment while within the state, except taxable energy purchased for use in the state by a nonresident living or working in the state at the time of purchase,
   6. The sale or use of taxable energy for any purpose other than as a fuel or energy; and
   7. The sale of taxable energy for use outside the boundaries of North Logan City.
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. The delivered value of the taxable energy has been subject to a municipal energy sales or use tax levied by another municipality within the state authorized by Title 59, Chapter 12, Part 3 of the Utah Code Annotated; and
   2. North Logan City is paid the difference between the tax paid to the other municipality and the tax that would otherwise be due under this Chapter, if the tax due under this Chapter exceeds the tax paid to the other municipality.

1. This Chapter shall not alter any existing franchise agreements between North Logan 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. the energy supplier pays the contractual franchise fee to North Logan City pursuant to a franchise agreement in effect on July 1, 2001;
   2. the contractual franchise fee is passed through by the energy supplier to a consumer as a separately itemized charge; and
   3. the energy supplier has accepted the franchise.

1. On or before the effective date of this Chapter, North Logan 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 approval of the City Attorney, 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 North Logan City monthly if; the North Logan City is the energy supplier; or 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 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 North Logan 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.

1. 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 I, 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.
2. 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 North Logan 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 2 shall be deemed to require substitution of the name North Logan 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 North Logan 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 North Logan 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 I, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, which would be applicable to North Logan 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.

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.

1. There is hereby levied, subject to the provisions of the Utah Code, a tax equaling one percent (1%) of charges to the customer for the accommodations and services described in Subsection 59-12-103 (1) (i) Utah Code Ann. This tax shall be known as the Municipal Transient Room Tax.
2. The tax shall be in addition to any sales or use tax imposed by North Logan City on charges for the accommodations and services as authorized by Title 59, Chapter 12, Part 2 of the Utah Code Annotated, The Local Sales and Use Tax Act.

1. On or before the effective date of this Ordinance, North Logan 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 the Utah Code.
2. This tax shall be effective October 1st, 2005.