3.17.050 Tax collection contract with State Tax Commission.
A. On or before the effective date of the ordinance codified in this chapter, the City of Moab shall contract with the Utah 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 Council, is hereby authorized to enter into agreements with the Utah 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.
B. An energy supplier shall pay the municipal energy sales and use tax revenues collected from consumers directly to the City of Moab monthly if:
1. The City of Moab is the energy supplier; or
2.
a. The energy supplier estimates that the municipal energy sales and use tax collected annually from its Utah consumers equals one million dollars ($1,000,000.00) or more; and
b. The energy supplier collects the municipal energy sales and use tax.
C. Any energy supplier paying the municipal energy sales and use tax directly to the City of Moab 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 Utah Code Annotated Section 10-1-307(4), as amended. (Ord. 97-24 (part), 1997)