MINUTES OF THE BOARD OF COUNTY COMMISSIONERS MEETING HELD AT MONTICELLO, UTAH*MONDAY JUNE 22,1959 at 10 A.M. Meeting opened with all Commissioners and Deputy Clerk present. REQUEST MADE FOR USE OF COUNTY ROAD SCRAPER

Dave Johnson contacted Wm. C. Walton, commissioner,and made a request for use of County Road Scraper, the rent on same to be paid back with return work. Commissioners agreed to the request and thought it in order to prepare a written contract of the agreement, and F. Bennion Redd, county attorney was asked to prepare the contract, regarding exchange work for rental on scraper. Motion was made by Commissioner Hazleton and seconded by Commissioner Bartell that Wm. C. Walton, chairman of board be authorized to negotiate with Mr. Johnson for value exchange.

JUSTICE OF PEACE FROM BLUFF, UTAH* MEETS WITH COMMISSIONERS

Herbert Merz met with the commissioners regarding a salary adjustment on J. P. duties. At present time Mr. Merz has been acting as a deputy sheriff'in some cases along with the duties of Justice of Peace which is illegal. Mr. Merz wondered if he could act merely as a County employee on a salary basis and take care of duties pertaining to both offices. Bennion Redd, county attorney was asked to make an investigation and see if any solution could be reached.

NO DECISION REACHED REGARDING SWIMMING POOL IN MONTICELLO

Mr. Chandler, City manager of Monticello, Utah reported in commissioner meeting, that the city counsel have as yet come to no decision regarding operation responsibility of the Monticello Swimming Pool. It is still pending.

LOCAL OPTION SALES TAX ORDINANCE ADOPTED:

Upon motion of Commissioner L. J. Bartell, seconded by Commissioner Marion H. Hazleton, with all three commissioners voting in favor thereof, and none against, the following Ordinance was adopted:

ORDINANCE NO.1959-2

AN ORDINANCE IMPOSING A COUNTY SALES AND USE TAX, PROVIDING FOR THE PERFORMANCE BY THE STATE TAX COMMISSION OF ALL FUNCTIONS INCIDENT TO THE ADMINISTRATION, OPERATION, AND COLLECTION OF A SALES AND USE TAX HEREBY IMPOSED, AND PROVIDING PEN-ALTIES FOR VIOLATION THEREOF.

THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF SAN JUAN COUNTY, UTAH, ORDAINS AS FOLLOWS:

Section 1. Title. This ordinance shall be known as "The Uniform Local Sales and Use Tax Ordinance of the County of San Juan."

Section 2. Purpose. The Board of Commissioners hereby declares that this ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish these purposes:

(a) To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in the Uniform Local Sales and Use Tax Law of Utah., Chapter ll4, Laws of Utah, 1959.

(b) To adopt a sales and use tax ordinance which incorporates provisions identical to those of Chapters 15 and 16 of Title 59, Utah Code Annotated, 195s, as amended, to wit: The Emergency Revenue Act of 1933, and the Use Tax Act of 1937, respectively, insofar as those provisions are not inconsistent with

the requirements and limitations contained in said Uniform Local Sales and Use Tax Law of Utah.

(c) To adopt a sales and use tax ordinance which imposes a one half of one percent (1/2 %] tax and provide a measure therefor that can be administered and collected by by the State Tax Commission in a manner that adapts itself as fully as practical to the existing statutory and administrative procedures followed by the State Tax Commission in administering and collecting the sales and use taxes of the State of Utah.

(d) To adopt a sales and use tax ordinance which can be administered in a manner that will exclude the receipts of particular sales from the measure of the sales tax imposed by this county which have been included in the measure of the sales tax imposed by any other county or any municipality and avoid impos-ing a use tax on the storage, use or other consumption of tangible personal property in this county when the gross receipts from the sale of or the use of that property have been subject to a sales or use tax by any other county or any municipality of the State of Utah, pursuant to a sales and use tax ordinance en-acted under the provisions of said Uniform Sales and Use Tax Law of Utah.

Section 3. Operative Date of Contract with the State. This ordinance shall become operative on July 1, 1959, and prior thereto, this county shall contract with the State Tax Commission to perform all functions incident to the administration, and operation of this sales and use tax ordinance.

Section 4. Sales Tax. (a) (1) From and after the operative date of this ordinance, there is levied and there shall be collected and paid a tax upon every retail sale of tangible personal property, ser-vices, and meals made within the county at the rate of one half of one per cent (1/2 %).

(2) For the purposes of this ordinance 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 as 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 revenues arising from such service allocable to the county shall toe as determined by the State Tax Commission pursuant to an appropriate formula and other rules and regulations to be pres-cribed and adopted by it.

(b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the pro-visions 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 July 1, 1959, insofar as they relate to sales taxes, excepting Sections 59-15-1 and 59-15-21 thereof, are hereby adopted and made a part of this ordinance as though fully set forth herein.

(2) Wherever and to the extent that in Chapter 15 of Title 59, Utah Code Annotated 1953, the State

of Utah is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this subdivision shall be deemed to require substitution of the name of the county for the world "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 County 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 county 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 ordinance.

(3) If an annual license has been issued to a retailer under Section 59-15-3 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:

(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 county and any municipality in the State of Utah under a sales or use tax ordinance enacted by that county or municipality in accordance with the Uniform Local Sales and Use Tax Law of Utah.

Section 5. Use Tax. (a) An excise tax is hereby imposed on the storage, use, or other consumption in this county of tangible personal property from any retailer on or after the operative date of this or-dinance for storage, use or or other consumption in the county at the rate of one half of one percent (1/2%) of the sales price of the property.

(b) (1) Except as hereinafter provided, and except insofar as they are in-consistent with the pro-visions of said Uniform Local Sales and Use Tas Law of Utah, all of the provisions of Chapter 16, Title 59, Utah Code Annotated 1953, as amended and in force and effect on July 1, 1959, applicable to use taxes, ex-cepting the 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 as though fully set forth herein.

(2) Wherever and to the extent that in said Chapter 16 of Title 59, Utah Code Annotated 1953, the State of Utah is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this subdivision shall be deemed to require the: substitution of the name of this county 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 county 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 county 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 ordinance.

(3) 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 county and any municipality of the State of Utah.

Section 6. Penalities. Any person violating any of the provisions of this ordinance shall be deemed

guilty of a misdemeanor, and upon conviction thereof, shall be punishable by a fine or not more than $299.00, or by imprisonment for a period of not more than six months, or by both such fine and imprison-ment.

Section 7. Severability. If any section, subsection, sentence, clause, phrase, or portion of this ordinance, including but notlimited to any exemption, is for any reason held to be invalid or unconstitu-tional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance.

It is the intention of the Board of Commissioners that each separate provision of this ordinance shall be deemed independent of all other provisions herein.

Section 8. Effective Date. This ordinance shall take effect at 12 o'clock noon on the l5th day of June, 1959.

Passed by the Board of Commissioners of San Juan County, Utah, on the 15th day of June, 1959.

Commissioner Wm. C. Walton_______ Voting Yea

Commissioner Marion H. Hazelton Voting Yea Commissioner Leonard J. Bartell Voting Yea

Signed Wm. C. Walton_____________

(Chairman of Board of County Commissioners)

Attest:

Ada Palmer ________

(County Clerk) SEAL

Publication on the 3rd day of July______ 1959.

RESOLUTION

WHEREAS, San Juan County, Utah, entered into and agreed to pass Local Option Sales Tax Ordinance— Effective date at twelve o'clock noon on June 15, 1959.

WHEREAS, It is order that the clerk together with the Commissioners execute a Contract with the State Tax Commission of Utah,

It is further ordered that a copy of the ordinance and contract be forwarded to State Tax Commission.

I, Wm. C. Walton, Commissioner, in and for the County of San Juan, State of Utah do certify that the foregoing resolution was made by the county commissioners at their regular meeting held at Monticello, Utah on the 22nd day of June, 1959

Wm. C. Walton

Chairman of Board of County Commissioners Minutes of the last meeting were read and approved. Meeting adjourned.

Deputy Clerk Wm. C. Walton, Chairman of Board