(a) From and after 12:01 a.m., January 1, 1990, there is levied and there shall be collected and paid a tax on every retail sale of tangible personal property, services and meals made within the municipality at the rate of one percent (1%). 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 effective date above at the rate of one percent (1%) of the sales price of the property.

(b) 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 the retailer’s agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. If a retailer has no permanent place of business in the state, or has more than one (1) 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 of the Utah Code, 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 municipality 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.

(a) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the Sales and Use Tax Act, all of the provisions of Chapter 12, Title 59, Utah Code, as amended, and in force and effect on the effective date of this Chapter, insofar as they relate to sales taxes, excepting Sections 59-12-101 and 59-12-119, Utah Code, as amended, are hereby adopted and made a part of this Chapter as though fully set forth herein.

(b) Wherever, and to the extent that in Chapter 12 of Title 59 of the Utah Code, 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 (2)(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 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 this Chapter.

(c) If an annual license has been issued to a retailer under Section 59-12-106, Utah Code, as amended, an additional license shall not be required by reason of this Section.

(d) There shall be excluded from the purchase price paid or charged by which the tax is measured: