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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 Cl{