§ 3.10.030. Municipal energy sales and use tax.

A.

There is hereby levied, subject to the provisions of this chapter, a tax on every sale or use of taxable energy made within the city of American Fork, Utah, equaling six percent of the delivered value of the taxable energy to the consumer. This tax shall be known as the municipal energy sales and use tax.

B.

The tax shall be calculated on the delivered value of the taxable energy to the consumer.

C.

The tax shall be in addition to any local option sales or use tax on taxable energy which is or may hereafter be imposed by the city of American Fork pursuant to and under the authority of Title 59, Chapter 12, Part 2, Utah Code Annotated (1953, as amended) (known as "The Local Sales and Use Tax Act").

(Ord. No. 97-06-19, § 1(part), 1997; Ord. No. 2001-06-35, § I, 6-26-2001)