132 of 1977 - Adding section 20-3-14.2 providing for rebate of City franchise tax paid by commercial consumers of fVLL I.NLL C'+.�
VOTING Aye Nay Salt Lake City,Utah, August 16 ,19 77
r
Mr.Chairman . . . (<<;
A raz l I move that a Or finance be passed.
9
Gr r
Hogensen
Phillips .'
Result AN ORDINANC
AN ORDINANCE AMENDING Chapter 3 of Title 20 of the Revised
Ordinances of Salt Lake City, Utah, 1965, relating to Business Reve ue
License, by adding thereto a new Section 20-3-14.2.
Be it ordained by the Board of Commissioners of Salt Lake City,
Utah:
SECTION 1. That Chapter 3 of Title 20 of the Revised Ordinances
of Salt Lake City, Utah, 1965, be, and the same hereby is, amended by
adding thereto a new Section 20-3-14.2, relating to commercial con-
sumers of gas or electric energy, to read as follows:
Sec. 20-3-14.2. Commercial consumers of gas or electric energy.
Any commercial consumer of gas or electric energy which is engaged
in business in Salt Lake City, Utah, and which consumes gas or
electric energy provided by a public utility subject to the utility
revenue tax imposed by this section shall be entitled to a rebate
of that portion of the combined utility revenue tax and two per-
cent franchise fee which exceeds three-fourths of one percent of
the gross sales of said commercial consumer.
For the purposes of this subsection it shall be deemed that
the amount paid by each qualifying commercial consumer to each
subject public utility for gas or electric energy includes a
payment of six percent utility revenue tax and a payment of two
percent franchise fee. The term "gross sales" as used in this
subsection, shall be defined consistent with the definition of
that term as found in the Internal Revenue Code as of the
effective date of this ordinance.
Rebates shall be made on a yearly basis to coincide with the
commercial consumer's taxable year as adopted for federal income
tax purposes. Application shall be made to the City Treasurer
of Salt Lake City for the rebate provided herein no sooner than
forty-five days and no later than four months after the close
of the commercial consumer's taxable year.
SECTION 2. In the opinion of the Board of Commissioners, it is
necessary to the peace, health and welfare of the inhabitants of Salt
Lake City that this ordinance become effective immediately.
SECTION 3. This ordinance shall take effect upon its first
publication.
Passed by the Board of Commissioners of Salt Lake City, Utah,
119
')
-2-
this 16th day of August, 1977. / T,
a
L /
EMPORARY CH R N
CITY RECORD
(SEAL)
PILL NO, 132 of 1977
Published August 19, 1977
�))9
e)r
ADM 3,A
Affidavit of Publication
STATE OF UTAH,
ss.
County of Salt Lake
AN ORDINANCE
Shana Palmer D.
ChORDINANCE
n rN3 of TiffI;AMEND-
ING the
Revised Ordinances Of Salt
Lake Cloy,Utah,1965,relating
U Business Revenue
Being first duly sworn,deposes and says that he is legal
:,taus. advertisingclerk of the DESERET NEWS, a daily
Commissioners of Sallake OW, (except Sunday) newspaper printed in the English
Title of the Revised
Or i. language with general circulation in Utah, and
1965,M,end the {thereby
it.emarWedb.riding therama published in Salt Lake City, Salt Lake County, in the
new
semen a> u e'rs State of Utah.
gas or electric energy,to read
as follows:
Sat. :Via geCommercial
em electric consumers s err el"o-
niony,. That the legal notice of which a copy is attached hereto
ene'unto.of gas or electric energy
winch is aped In badness I
Solt Te City,Utah,and which gob notice to amend an ordinance: Bill #132
lecirk ener-
gybl�l provided
dth y erg,,utility
ex Imposed by th s miner
shall be entitled tqq rebate of
Wilde llon of Ibe evenue ten combined
pnch
ertain hrehfouurthss d one
pneCe,rt of the gross seine of
said commercial
consum .
is
tFrjecr_ Ithapl be deemed
hat Me amount cold by each
VyuollfYing commercial c
utility to Omeer ellectric energy
Includes a payment of 51x
percent utility ream.,tax and
a Payment of two percent
headline tee The term"gross
tolte'shean m�daeflanee cois mgianr Aug, 19, 1977
with+nedatlnnkaatlfl.ttarm was published in said newspaper on
AS found in the Internal Re-
venue Code as of the effective
data of this Mall
ordinance.
on a Plebeian basis
sstec be
Yearly bwinder's t xBD
a-
mmrvNrclel adopted
consumer's feral
ble YOer as adopted for federal 44)� / `1
Income tax modes.Augurs `'•,._....V\. ..., =e" - ��•e a_ .�-.-_
T srll be made k the for "...
Treasurer ebater ovided ac Inn Legal Advertising Clerk
she sooner Menwrty-fie toga no
and
laer man Innap Imo Avg
the dose of the commercial
c mart taxable veer.
mS SECTION
2tIn theopini n of n to before me this 3rd day of
Is necessary to the peace,
health and welfare M the in
babilanls of sail Lake City Mat 7�
the;ordinance
eio come effective A.D.19
snail SECTION
effect This
sion Its first'a
publication. I /
Passed by the Board of Con-
Issionrrs of Sall Laku City.
Stun,this 16th day of August, /19 /.\ ,/ /j(/1 1
JENNINGS PHILLIPS,JR_ y ii( , ` • /'�1 I/i //('
Temporary Chairman
MILDRED V.HIGHAM Notary Pdblic
flay Recorder /
(SEAL)
f`BR.L1O.In of ubllshed Auga;)19,19,ion(A-All1
My Commission Expires
June 1, 1981
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