6-3-103. MUNICIPAL ENERGY SALES AND USE TAX.
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There is hereby levied, subject to the provisions of this chapter, a tax on every sale or use of taxable energy made within West Valley 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.
(1) The tax shall be calculated on the delivered value of the taxable energy to the consumer.
(2) The tax shall be in addition to any sales or use tax on taxable energy imposed by West Valley City authorized by Title 59, Chapter 12, Part 2 of the Utah Code, The Local Sales and Use Tax Act.