126 of 1966 - Amending Section 20-3-2 and adding to Chapter 3, Title 20, Sections 20-3-12.1, 20-3-12.2 and 20-3-12 `(REO I0-65-500
ROLL CALL
VOTING Aye Naye Salt Lake City,Utah, December 13 196 6
Barker. . .
I move that the Ordinance be passed.Catmull . . . 7
HZ° :
n . f'". (�-'< i G 4': ? i�
Mr. Chairman .
AN ORDINANCE
Result . . . . I
AN ORDINANCE AMENDING Sec. 20-3-2, as amended, of the Revised
Ordinances of Salt Lake City, Utah, 1965, relating to business revenue
license and taxes, and adding to Chapter 3, Title 20, of the Revised
Ordinances of Salt Lake City, Utah, 1965, three new sections to be
known as Sections 20-3-12.1, 20-3-12.2 and 20-3-12.3, relating to
business revenue license and taxes.
Be it ordained by the Board of Commissioners of Salt Lake City,
Utah:
SECTION 1. That Section 20-3-2, as amended, of the Revised Ordi-
nances of Salt Lake City, Utah, 1965, relating to business revenue
license and taxes, is hereby amended to read as follows:
"Sec. 20-3-2. License tax levied. (a) There is hereby
levied upon the business of every person engaged in business in
Salt Lake City at a place of business within the city an annual
license fee of $30.00 per place of business, plus an additional
fee of $3.00 for each and every employee, exceeding one, engaged
in the operation of said business, based upon the number of
employees defined in Sec. 20-3-1; provided, however, that any
such person may receive an exemption of $22.50 annually upon
submitting an affidavit that his gross sales of goods and/or
services for the preceding calendar year were less than $10,000
at such place of business, and further provided, that there
shall be a maximum fee of $780.00.
"Each person engaged in the business of practicing the follow-
ing professions in Salt Lake City, to-wit:
a. Accountant j. Income tax service
b. Appraiser k. Optometrist
c. Architect 1. Osteopathic physician
d. Attorney-at-law m. Physician and surgeon
e. Attorney patent n. Doctor of medicine
f. Chiropodist o. Surveyor
g. Chiropractor p. Psychotherapist
h. Dentist q. Psychologist
i. Civil, structural, mining r. Physical therapist
or consultant engineer s. Naturopathic physician
t. Radiologist
shall be deemed to be engaged in a separate business and shall be
subject to the payment of the license fee as levied hereinabove,
126
-2-
subject to the exemption specified, whether such person
engages or carries on such profession as a copartner, a
stockholder in a professional or other corporation, or
as an associate in an association of persons.
"(b) There is hereby levied upon every person engaged in
business in Salt Lake City, Utah, not having a place of
business in said city, and not exempt as provided by Sec.
20-3-11 of this chapter, a license fee based upon the per-
centage of gross sales and/or services made or performed
within the city in relation to the total gross sales and/or
services made or performed from a place of business outside
the corporate limits of Salt Lake City from which business
within Salt Lake City is transacted and by applying such
percentage to the fee which would otherwise be assessed for
such place of business were it located within the corporate
limits of Salt Lake City."
SECTION 2. That there are hereby added to Title 20, Chapter 3,
of the Revised Ordinances of Salt Lake City, Utah, 1965, the follow-
ing three sections to be known as Sections 20-3-12.1, 20-3-12.2 and
20-3-12.3, relating to business revenue licenses and taxes, to read
as follows:
"Sec. 20-3-12.1. Branch establishments. A separate license
must be obtained for each branch establishment or location of
business engaged in, within the city, as if such branch estab-
lishment or location were a separate business and each license
shall authorize the licensee to engage only in the business
licensed thereby at the location or in the manner designated
in such license, provided, that warehouses and distributing
places used in connection with or incident to a business
licensed under this ordinance shall not be deemed to be separate
places of business or branch establishments."
"Sec. 20-3-12.2. Joint license. Whenever any person is
engaged in two or more businesses at the same location within
the city, such person shall not be required to obtain separate
licenses for conducting each of such businesses, but shall be
issued one license which shall specify on its face all such
businesses. The license tax to be paid shall be computed as
if all of said businesses were one business being conducted at
such location. Where two or more persons conduct separate
businesses at the same location, each such person shall obtain
a license for such business and pay the required license tax
for such business."
"Sec. 20-3-12.3. Revenue measure. This ordinance is
enacted solely to raise revenue for municipal purposes and is
not intended for regulation and is not a substitute for other
regulatory ordinances."
SECTION 3. In the opinion of the Board of Commissioners, it is
necessary to the peace, health and welfare of the inhabitants of Salt
-3-
Lake City, Utah, that this ordinance become effective immediately.
SECTION 4. This ordinance shall take effect;upon its first
publication.
Passed by the Board of Commissioners of Salt Lake City, Utah,
13th December
this day of , 1966.
z fir/ 7 c,
MAYOR
CITY ►iiil R
(SEAL)
BILL NO. 126 of 1966
Published December 20, 1966
126
Affidavit of Publication
STATE OF UTAH, }
ss.
County of Salt Lake
D ',h Ockey
Being first duly sworn,deposes and says that he is legal adver-
tising clerk of the DESERET NEWS,a daily (except Sunday)
newspaper printed in the English language with general cir-
culation in Utah, and published in Salt Lake City, Salt Lake
County, in the State of Utah.
That the legal notice of which a copy is attached hereto
Salt Lake Cit1 Bill No ]26 of 1966
An Ordinance relatit_ to business revenue
license and tastes.
was published in said newspaper onDecenber 20 1966
Legal Advertising Clerk
Subscribed and sworn to before me this 22nd _ day of
December A.D.19 66
/ Notary Public
My Commission Expires
Nov 2� 1.969
196
I Legal Na,.5e
ail AN ORDINANCE
i a AN ORDINANCE AMENDING Sec.20.12,as mended,of the Revised
y Ordinances of Salt Lake City,Utah,1965, relating to business revenue
license oand f taxes,all L Lake City, to Chapter 0,e Title 20.of the Revisedbe sdwOrd,
I'Sections 20.112.),20.112.2 and.20-112.3,relating sections
business revenue Its 1
,1tenses and'taxes,
I., Be'I ordained by the Board I Commissioners of Salt Lake Cite.Utah'
SECTION 1.That Section 20,3-2, a amended, f the Revised Ordle,
I;'nancnd taxef,Sall
is h Lake City,amended
96S.read as
to business revenue license •
• "Sec.,0.3.2.License tax levied.a la)There Is hereby levied u �1
the business of everynperson engaged in business in Salt Lake City p at
l
e place of business,
swithin the city anannual license fee f 530.00 per f
place of business,plus a additional fee of$3.00 for each and very
�F m loVee,exceeding on n gaged in operation o said business,
If basetl upon the numberaof engaged
defin In Sec.20.3.1;provided,
I, 'however,that any uch person may r exemption of$
gq22.50.j
,I annually u es fobs the preceding affidavit
hefty er gross
r eslessl than)S10,000 f
r such services
of business,and further provided,that there shall be a
maximum fee of S700.00.
"Each person engaged in the business en precliclne the lollowlnp
professions in Salt Lake CITY,to-wll:
.Accountant J. Income tax service
0.Aecralser k.Optometrist
c.Architect I.Osteopathic physician
d.Attorney al-law m.Physician and surgeon
e.Attorney patent n.Doctor of medicine 0
f.Chiropodist o.surveyor
it n.Chiropractor n.Psychotherapist •
h.Dentist 0.Psychologist
I.
1, cl,structural, r. Physical wh
CDr consultant angie s.Natropathceysician
I.Radiologist
I' -Shall be steers to be pagrtl s erase to business d shall be
S to thefefo hetlenv eaecifi tl,nwltelner¢sfah persona 01500a t e�rres en
et uch on ion,ior a , stockholder In a of pessionalaor ether
e' corporation,or as en associate sin an association of persons.
"(n)There in hereby, levied u every ereengaged IniDail.
e In 5a11 Lake pt1Y.Utah,not pan having -11 of
usiness n,said:
tb ens anyr exempt ate percentage
e0 sec.a5s1 ar this /or ,se es
tit a fee not
on wtheithin
Ins
el gross sales end/or gross
ssw sales'
made orperformed vi city in ento aon to the total tiro side!
B, and/or made orBrake City
Root place v ness within Skit the corporate trss transacted a In L eke ppl ing whim cents se to th See
W ke Cuyulis thewis and by applying ing such place
of busI so the fee
IS rich would otherwise be assessed for such place of business were itl_
klocated within the corporate slimits of Salt Lake City."'
SECTION 2.That there err hereby added to Title 20,Chapter 3,of the
Revi<Coosed to be Ordinances
a1 SectionsSke 20I-111,Utah.0.1225 the 201w1,relating
sec-.
12.3,relating eto
I-business revenue licenses and taxes,to read as follows:
Sec.20.3-12.1.Branch establishments.A separate ticense must be'a
in,n-thinothe city,each branch establishment rsigeere
rit such branch establ nhment o locetlon
and each license sha't authorized the licensees to 1
. engage my in the business licensed thereby^t the location er In the
r only
In such license,provided,that warehouses and die.
manner
laces used in cconnection with r incident to a business II-
o cement under this ordinance shall not be or
to be separate places)
of business or branch establishments." +I
E "Sec.20.3.12,2.Joint license.Whenever e y Denton as engaged In'S
wo or more businesses at the s m location within the city,such rpp-
•• eachaotllsv not be required to
shall obtain separate
alssued eneelteenser which usnail V
beecifv on its lace all such businesses.The license lax to be no shay
c pored es it all of id businesses were one business being c
I ducted at such lecet:gntn.Where two or more persons cp duct separate
businesses
such businessbusaneae location,each sorb person shall for business,
and pay the required license tee for such
"Sec.20.112.S.Revenue,measure.This ordinance Is enacted soleiY,p
lotion ands is not awsubstituleetfon others regulatory intended
decor reou-
nu
• SECTION 3.In the oninion cf the Board of Commissioners,it Is
leery tp tilt¢peace,health and welfare f the inhabitants of Salt Lake lC
LItVSEEp Cn5Enl 4.Th,s ordinance ssinance halt take effective
effect upon�tsafirst publlcatlon.I
1�M Pseyeo!Decemeber i5y6of Commissioners of Salt Lake City,Utah,this
J.BRACKEN LEE C
Mover
HERMgN rder J.NOGENSEN 3
Clay Reco
i(SEAL)
SIR-615,hail Decem Cab 20,1966
IA 39)Ni
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