HomeMy WebLinkAbout135 of 1950 - Amending Chapter XXXV, relating to business franchise tax ROLL CALL
. Salt Lake City,Utah, Ott..y; �8..N "__'.__.,195
VOTING Aye Nay
Affleck v I move that the ordinance be passed. f
Christensen . . . Y/ '\ _
Lingenfelter /, �
Romney . . . .
�r
Mr. Chairman . ' D�
AN j,FRD,N ANCE
Result / /
AN ORDINANCE AMEN G CH TER XX$CVof the Revised
Ordinances of Salt Lake ity, J3tah,. 1944, by adding in and to said
Chapter a new section to be known as Section 3728, relating to
licenses.
Be it ordained by the Board of Commissioners of Salt
Lake City, Utah:
SECTION 1. That Chapter 3,CXXV of th evised Ordinances of
Salt Lake City, Utah, 1944, be and the sa is hereby amended by
adding in and to said Chapter a now se ion to be known as Section
1
3728, relating to licenses, which 11 read as follows:
"SEC. 3728. (a) It shall be unlawful for any person at
any time during the year 1951 to engage in the business of
manufacturing any tangible, personal property and selling the
same at retail for delivery in Salt Lake City; or of selling
any tangible personal property at either retail or wholesale,
Lor both, in Salt Lake City, without first obtaining a license
am hereinafter set out, or to violate any provision, or fail
to comply with all of the provisions of this ordinance, and
any violation thereof, or failure to comply with any provision
thereof shall be punished as a misdemeanor as provided by the
ordinances of Salt Lake City, Utah.
(b) Every person engaging in one or more of the businesses
as above set out shall secure from the Recorder of Salt Lake
City a license for each separate place of business. Such li-
cense shall be issued by the City Recorder upon a written
application therefor filed with the City License Assessor and
Collector and upon the payment of the fees as hereinafter set
out for each separate place of business.
1.35
-2-
(c) The required written application shall be filed for
each separate place of business with the License Assessor and
Collector of Salt Lake City on or before the 1st day of March
1951, or before commencing business if the same is commenced
after said date, and such application shall set forth the nazi:
under which applicant transacts or intends to transact business,
the location of each separate place of business, the average
number of employes employed by hic in each separate place of
business during the calendar year of 1950, and the gross sale
made by him in each separate place of business, during the
calendar year of 1950, and such other information as the Li-
cense Assessor and Collector may require. Such license is no,
transferable and is valid only for the person under whose nan:.
it is issued and for the transaction of business at the place
designated therein. A change of location may be endorsed upo.,
the license by the City License Assessor and Collector upon
the payment of a fee of $1.00. The above license shall at al
times be conspicuously displayed in the place of business for
which issued.
(d) For the privilege of engaging in the business of man
ufacturing any tangible, personal property and selling the s e
•
at retail for delivery in Salt Lake City, or of selling any
tangible, personal property at either retail or wholesale or'
both in Salt Lake City, license fees are hereby imposed upon
every person so engaged, to be computed aid paid by such per-
son on each separate place of business conducted by him, whic
fees are to be computed and based on a combination of both the
average number of employes employed in each separate place of
business and on the total gross sales of each separate place
of business during the calendar year of 1950, the fee to be
paid based on the number of employes employed and. on the tote
;ross sales, respectively, for each separate place of business
is the amount set opposite the number of employes and the
amount set opposite the total gross; sales, respectively, of
each separate place of business, as listed in the following
-3-
columns, to-wit:
NUMBER OF EMPLOYEES
10 or less $2 50
11-25 . 5 00
26-50 . 7.50
51-100. 10.00
101-150. . 20 00
151-200. . . . . . 0 00
201-250. 1}0 00
251-300. 50 00
301350. 60 00
51-400 70 00
401-450. . 80 00
451-500. . . 90.00
501_550. 100.00
551-600. 110.00
601-790. 135.00
00. 160.00
791-
Sol-1000 210.00
Over 1,000 285.00
TOTAL GROSS SALES.
$10,000 or Less 5.00
10,000 to 50,000 15.00
50,000 to 100,000 20.00
100,000 to 150,000 . . . . . . . . . . . . 30,00
150,000 to 200,000 . 50.00
200,000 to 250,000 70.00
250,000 to 300,000 90.00
300,000 to 350,000 110.00
1450, t000,000 130.00
00,000o0o to 450,000 150.00
450,000 to 500,000 175•00
500,000 to 750,000 225.00
750 00o to 1,000,000 275.00
1,0o0,000 to 2,500,000 35o.00
2,500,000 to 5,000,000 425.00
5,000,000 to ;0,000,000 500.00
lo,000,000 to 20,000,000 . . . . . . . . .. 700.00
Over 20,000,000 900.00
The above license fees are to be paid to the City Licens;
Assessor and Collector at the time of filing the application,
which shall be on or before March 1, 1951.
(e) For the privilege of engaging in any or all of the
businesses as above enumerated and which businesses are come c-
ed in Salt Lake City after January 1, 1951, a license fee is
hereby imposed on all persons so engaged in the amount of $7.'0
for each separate place of business, payable on or before
March 1, 1951, or at the time of commencing business if after
said date.
(f) (DEFINITIONS). 1. Engaging in the business of manu-
facturing any tangible, personal property and selling the sam:
at retail for delivery in Salt Lake City, shall mean the ac-
-4-
tual manufacturing of any tangible, personal property within
the corporate limits of Salt Lake City and selling the same at
retail for delivery within the corporate limits of Salt Lake
City.
2. Engaging in the business of selling any tangible,
personal property at either retail or Wholesale, or both, in
Salt Lake City shall mean the selling within Salt Lake City o
the taking of an order within Salt Lake City for any tangible,
personal property at either retail or wholesale, or both, whe
Idle actual delivery of said tangible, personal property is to,
or does, take place anywhere within the State of Utah.
3. For the purpose of this ordinance, wholesale and
retail sales, as above defined, shall include retail or whole-
sale sales made by a merchandise broker, jobber, factory repre
sentative, commission merchant, salesman, agent, employee, or
by any person engaging in the business of selling tangible,
personal property at either retail or wholesale, or both, as
herein defined, or who conducts such business under or by any
other name, style or method not herein specifically mentioned
or defined, as well as producers of farm produce, eggs, poultr ,
dairy or nursery products.
4. The terms "each separate place of business," as
used herein, shall include each separate establishment or plea-
of operation, whether operating under the same name or not wit -
in the corporate limits of Salt Lake City, including a home or
other place of lodging if the same is held out by advertise-
ments, listings, or otherwise, as the establishment or place o
operation of a person engaging in the business of selling tang -
ble, personal property at either retail or wholesale, or both,
in Salt Lake City, or the place of business located outside th.
corporate limits of Salt Lake City of any person who maintains
no established place of business in Salt Lake City but whose
solicitations, taking of orders and sales of or for tangible,
personal property at either retail or wholesale, or both, in
Salt Lake City are continuous and persistent.
5. The term "employer" shall mean the operator, own
er or manager of said blace of business, or wife, or any memb=r
of the family of said person or persons above named, if the
place of business is operated by any such person or persons
without any other help, or any person employed in the operati.
of said place of business in any capacity.
6. The term "number of employea;>," as used herein,
shall mean the average number of employes engaged in the busi
ness of selling tangible, personal property at either retail
or wholesale, or both, in Salt Lake City during the calendar
year of 1950.
7. For the purpose of this ordinance, a retail sale
shall mean any sale of tangible, personal property to the ulti
mate consumer. A contractor such as a plumber, electrician, o
builder, etc., who purchases tangible, personal property for
incorporating the same in his finished work or otherwise uses
the same in his business, shall be deemed an ultimate consumer
hereunder.
8. For the purpose of this ordinance, any person en-
gaging in the business of soliciting or selling services as
well as tangible, personal property at either retail or thole-
sale, or both, in Salt Lake City, such as a contractor, carpen
ter, plumber, electrician, builder, etc., either under contrac
or otherwise, shall be deemed to be engaging in the business
of selling tangible, personal property at either retail or
wholesale, or both, in Salt Lake City, but in computing gross
sales hereunder shall take into consideration only the amount
received by such person as the selling price of the tangible,
personal property at either retail or wholesale, or both, as
sold outright or as included in the contract.
9. The word "person," as used in this ordinance, mea s
any individual, receiver, assignee, trustee in bankruptcy, trust,
estate, firm, co-partnership, joint venture, club, company,
joint stock company, business trust corporation, association,
-6-
society, or other group of individuals acting as a unit,
whether mutual, cooperative, fraternal, non-profit, or other8
wise.
10. The term "gross sales," as used herein, does no
include:
(a) The amount of any Federal tax, except excise
taxes imposed upon or with respect to retail or wholesal
sales, whether imposed upon the retailer, wholesaler, jo.-
ber, or upon the consumer and regardless of whether or not
the amount of Federal tax is stated to customer as a
separate charge; and
(b) The amount of net Utah State sales tax.
11. The term "gross sales" includes the amount of
any manufacturer's or importer's excise tax included in the
price of the property sold, even though the manufacturer or I,-
porter is also the wholesaler or retailer thereof, and whethe
or not the amount of such tax is stated as a separate charge.
(g) The license fees imposed by this ordinance Shall be
in addition to any and all other taxes or licenses imposed by
any other provision of the ordinances of Salt Lake City, Utah.
(h) Whenever any fee required to be paid by this ordinan e
is not paid on or before the day on which it becomes delinque ,
a penalty of ten (10) per cent of the amount due shall be im-
posed. Such penalty shall become a part of the fee imposed by
this ordinance.
(i) It shall be the duty of every person liable for the
payment of any license fee imposed by this ordinance to keep
and preserve for a period of five years such books and records
as will accurately reflect the amount of his gross wholesale
and retail sales and from which can be determined the amount
of any license fee for which he may be liable under the provi-
sions of this ordinance.
(j) Returns made to the License Assessor and Collector of
Salt Lake City as required by this ordinance shall not be made
public nor shall they be subject to the inspection of any per-
-7-
son except the City License Assessor and Collector or his
authorized agent or to those persons first authorized to do I .
by order of the Board of City Commissioners. It shall be un-
lawful for any person to make public or to inform any other
person as to the contents or any information contained in, or
permit the inspection of any return except as is in this sec-
tion authorized.
(k) No person required by this ordinance to make and fit=
a return shall make and file a false return knowing the same
to be false.
(1) Any person to whom a license is issued may have the
same revoked by order of the Board of City Commissioners upon
his violating any provision, or his failing to fully comply
with all of the provisions of this ordinance.
(m) If any licensee hereunder fails, neglects, or refuse.
to file his application and pay the fees as and when required
herein, the License Assessor and Collector of Salt Lake City
is authorized to determine the amount of the license fees due
together with penalties and interest, and by mail to notify
such licensee of the amount so determined. The amount so
fixed shall thereupon become the amount due and shall be imme
diately payable. For the purpose of determining the amount
of the license fees due the License Assessor and Collector
shall have access to all of the books, records, 'invoices, in
ventories, and stock of goods, wares and merchandise of said
Licensee, and it shall be unlawful for any such Licensee to
refuse the License Assessor and Collector or his duly author-
ized agent free access thereto at all reasonable times.
(n) Any license fees due and unpaid under this ordinance
and all penalties thereon shall constitute a debt to Salt Lak=
City and shall be collected by court proceedings in the same
manner as any other debt in like amount, which remedy shall
be in addition to all other existing remedies.
(o) If any sub-section, sentence, clause, phrase or por-
tion of this ordinance, including but not limited to any exc..-
»8-
tion, is for any reason held invalid or unconstitutional by
the decision of any court of competent jurisdiction, such
decision shall not affect the validity of the remaining por-
tions of this ordinance. The Board of Commissioners of Salt
Lake City hereby declares that it would have adopted this
ordinance and each sub-section, sentence, clause, phrase, or
portion thereof, irrespective of the fact that any one or nor:
sub-sections, sentences, clauses, phrases, or portions thereof
be declared invalid or unconstitutional.
SECTION 2. In the opinion of'the Board of Commissioners,
it is necessary to the peace, health arid;safety of the inhabitants
of Salt Lake City:that this ordinance bhall take effect immediatel .
SECTION ). This ordinance shall take e.gfeG`tt upon its
first publication. /? 2\.�
Passed by lte Board of Commis oners o -3al-t Lake City,
u
Utah, this ,2 IIII
Y day of ", A. D. O.
M'ay or.
City Necor“er._
AN ORDINANCE
AN ORDINANCE AMENDING
CHAPTER XXXV of the Revised Or-
dinances of salt Lake C1tp, Utah,
in4n.
Char-
ter a n w section
e t and to
to be said
ap known
Section
t 37
28,ordained relating
to the licenses.
Board
of
Commissioners of Salt Lake City,
Utah:
SECTION 1. That Chapter XXXV
of the Revised Ordinances of Salt
Lake City, Utah. 1944, be and the
me is hereby amended ded by adding•
to and to said Chapter n
w sec-
tion to be known as Section 3728,
relating to licenses,which shall read
as follows:
"SEC. 3728. (a) It shall be un-
lawful for any person at any time
Miring the year 1951 to engage in
the business of manufacturing
property f ct g sell-
ing uring any
a
tangible,personal
ing the s at retail aradelivery
1n Salt Lake City;or of selling any
tangible personal property at either
tall or wholesale,or both,in Salt
Lake City,without first obtaining a
license as hereinafter art out,or to
violate any provision, or fall to
amply with all of the provisions of
this ordinance, and anY
violation
thereof, or failure tet null' with
any provision thereof shall be pun-
ished as misdemeanor CO provided
by the ordinances of Salt Lake City,
Utah.
(bl Every person engaging In one
or more
of the businesses as above
set out shell secure from the Re-
corder of Salt Lake City a license
for each separate place of basinss..
Such license shall be Issued by the
City Recorder upon a written appli-
cation therctar filed with the City
License Assessor and Collector and
upon the payment o1 the fete as
l 3-5
Affidavit of Publication
STATE OF UTAH, 1
}ss
County of Salt Lake
legal Notices
hereinafter set out for each Sep.
Irate place of business. -
ica-
tlonph ll be he flied fouired r eacn h separate
place of business.with othe License ��e 1!:�e Ci,l{rY
Assessdr and Collector of Salt Lake
Clay n boors f the 1stcommencing°f Being first duly sworn,deposes and says that he is the ad-
business if•the.same"is•commenced
wtier aid data,' 'd sucitppplioa-
hi hflh cant h the ct,a r in- vertising clerk of THE DESERET NEWS,a newspaper.
'ads transact
transacts he. ca-
Lend3 to t act business,ttio loca-
tion of each hseparate ge °thee of
a published in Salt Lake City,Salt Lake County,in the State
;:l
l eep-
g thed groan of Utah mparatece fg ar year of 1950, and Such other
Information c as the. requir Assessor Such That the advertisement
and license Is o[ , a equhe Such
alid is not Lranst person
and is
whoa only for the person under
hose name it is Ines and for the
whose
of rein. at the ,f An Ordinance T3 J 11 No. 135
designated ed nheelendorsed
n A change e
location may-he end License
upon ss for
and Collector by the Cioy License A
and $. upon the ovemHorror
a tee of$l':i .The conspeicuously
liously
shall at air:times th es be c Dbuelb0ly
displayed in,,the-place oafs business
for which bellied.
(d)For the privilege age of engaging
In the business personal
of manufacturing
any tangible,Personal property and
de-
livery the,same at retail for selling
any In ibl zper'personal
or of toning was published in said newspaper, in its issue dated, the
any to eetn(l per hole property t
either r take wholesale r both
h Salt Imposed City,
license fees are
hereby Imrea upon every person day of A.D.19
to be led V-
ance b gse of business
s c nd h cp-
swplace }business conducted eby
d r�
him,based
fees are Monti c n led on Dec^in ci .30, 105()
and based gcombination ofon°ot both and was published
the rage ii bar of mpieyoi
employed In each separate ossfl a°}"sea ssand an the total grosssales the last publication thereof being in the issue dated the
of during n ten t$iendarace t bus Ines,
the fee In Rite.paid year of the
miser 1 gr6soyes employed and day of / A.D.19
foorthe
cht r6 e sales,respectively,business
separateset Place e[business
b the totamount,gat ld the
the
t empldys d the amount set
Pective ,of total gross sales, re- (
psines iy,at learns paste place of
columns.
to listed In the following Advertising Clerk
columns,to It:
NUMSE49F EMPLOYEES
10 or less $ 5.00
11-50 5.00
21-10 .0
51.150 200.000
301-150 20.00
151-200 3.00
201-2S0 900.00 worn to before me this 3rd day o f
251 100 50.00
301-350 60.00
401-400 80.00 A.D.1951
451-400 0.00
951.500 90.00
501-550 100.00
551-600 110.00 11
601-700 135.00
1-800 160.00
ao
001-1000 210.00 1 .�
Over 1000 R. _. 295.00 1 '
TOTAL'GROSS SALES '\ r �v!`(I(p
$10,000 or less 5.00 �fy
10,000 to 50,000 .. 15.00 Notary Pub fin
50,000 t0 100,000 20.00 ''
100,000 to 150,000 30.00
150,000 to 200,000 50.00
200 000 to 250,000 70.00
250,000 to 300,000 90.00
300,000 to 350,000 110.00
350,000 to 400,000 130.00
400,000 to 450.000 150.00
450,000 to 500,000 175.00
500,000 to 750,000 225.00
750,000 to 1,000,000 275.00
1,000.000 to 2.500,000 350.00
2,500,000 to 5,000,000 425.00
5.000.000 to 10,000,000 500.00
10,000,000 to 20,000,000 400.00
Over 20,000,000 900,00
above
The above license fees are to be
paid to the City License ssessor
0
and Collector at the time t filing
the application, which shall be an
or before March 1,1951._
(e)For the privilege of engaging -
,(
In any or all (the businesses a Legal Notices
above enumerated and which bust-
?teases are commenced
ed In Salt Lake upon the .taller,wholesaler,rJobber,
City
laafter
erJanuary 1,1951,afl,Icense upon the consumerand egard-
a pose or per- less f mhethert the a un=
engaged 1r.the amount 1 of a ae11 eel txx is stated to custanu
a$7.50rea,for each separate place of burl- a separate charge;and
no C
ayable o or before March 1, as
The amount f net Utah State '
1951,or at the tintsof commencing
f
r
i
es tax.
business If after said date.r 11,The term "gross sales" 1r:
(f) (DEFINITIONS), 1, Engaging irides the amount of any n nufac-
in the business of manufacturing Juror's or importer's xGcc tax 1n-
any tangible`personal property and ludcd 1n the price of the propp t
soiling the same at retell for de-
or eve a thatggh tlrn mmm[artur i
livery a In at its Lake city,shao mean retailer(p 10,5ter 1s also the wholesaler e
the actual manufacturing of an➢ thereof,and whether er not
tangible, personal property within the amount. f such tax is stated a
the corporate limits of Salt Lake a gl separate barge, - s
too and selling the .e at retail The ltl ll. l e imposed on
for delivery ain the corporate this ordinance n. shall be 1n addition
IL.
limits g ing inLake City.business
to n and il other taxes or li-
^.Engaging the business of c siocsy imposed pro-
selling any tangible,personal prole- vision I the crdlneneesyol Salt Luke
arty t either retail orwholesale, City.Utah,
r both, In Salt i Lake Cityli shall to the Whenever bythis
any fee required i
o mean the Ming within r Lake paid by this Ins
lay 0 Is not
Is the ataking of anorder with- it
becomes delinq the day en thtc lr
p5 Salt Lake arty fat e y tan retell to ( 1 p cent of
a penalty of
personal' le,orertb at then retell she l h per cost P the amount ley
or wholes.,yboth,i when the a- shall become
Imposed.a Such penalty
ono delivery of said tangible, o shall become part of the fee 1m-
nce property/s to, Srtake posed b this bb ordinance.
place anywhere within the silicate D} (II It shall fo the h duty of every
Utah. personlicense
:!able for e. payment of
3.Fe, the epurposef this sales,
or d l- andlnnnoe to keep Imposed ad presservehilorra
rvhioll,a and nclu sales, years such books and
above wh wholesale
shell de retell record of five
or wholesale rles made by.a r- records as will gross two rennet the
chandise broker,missio,factory ran- let of his gross wholesale uc one
eslnnn.n commission merchant, deteil snits the from which can be
pis agents eInp01:1 ores any censefeedetermined the amount let of any II-
person
ng tangible.
In the business f sC etc for which he. bes labia
.clung tanglble, personal sale, or under the provisions of a may
e:'dl-
at ehhcr recall wholesale,
both,as herein defined,a who con- nases000 000 ado to the It Lake
ducts such business tindery or by any Assessor and Collector 1 Salt Lake
other name, style or method not City as required by this ordinance
herein specifically mentioned orde-
they of be,made public nor shall i
flood,e, well as producers f farm they be subject tothe inspection tion of i
produce,pe Agents poultry, dairy or
any person except the Ills License
Assessor also Collector or Ills autt:or-
ugs The terms"each separate place teed agent or to these persons first
of business." as sus used herein, hellauthorized to do so by order o1 the
nclude each separate establishment
Board
Or uol of la stl to forlsslnncts. It
or place f operation, whethern any neuron
mating under the samename G t , to make public Y to Inform a
within the corporate limits eof r Salt. other person as to the contents
ents or
Lake City,including home o other any information contained In, or
plane of lodging If the same is held permit the inspection of any return
oft by advertisements, listings, or
except as is ill MS section outiror-
otherwise, as th ee.tabllshmnt or reed
glace of operation ot a person en- (k)No person required by this or-
gaging in the business of selling (nuance to make and file a return
tangible,personal property at either shall inane and flit false return
retail or
wholesale.or both,in Salt know hog the same to be fnl.
Lake City, the place of bushes- a(1)Any person to whom a license
located outside the corporate Jim- Is issued ay have the sonic Its of Salt Lake City of ally per- yoked by order of the Board of City
son who maintains no
established Cemm)ss;on cuss upon his violating
place of business In Salt Lake City any provision, or
his failing to
but whose sollGtatlaking of fully comply with or
of the pro-
. orders and sales D or t taking for tangible, visions of this ordinance.
personal who ale.propertybo t either retail
(1, If any see hereunder
n
wholesale,or both,In Salt Lake
falls,neglects.or fuses to file his
City are continuous and persistent, application and pay the fees as and
"'r'.n
5.The term employe"shall mean when required herein, the License
the operator, Mlles' o manager of Assessor and Collector of belt Lake
sold plane of business,10 or m wife, City Is authorized to determine the
of the family of said me rut of the license fee.. due,
-^any
ersomember
c or persona above Pained, If too by with to 10101les and interest,
the lace of business Is operated by and by mail notify such licensee
• such person or persons without of the amount so determiner„ The
bo-
nny char belle, eor0 any Gerson amount so pflxed hall thereupon ployed In the operation of said place a th`amount due and hall be
of buslneas in any capacity, immediately payable. For the pur-
6.The term number of cm pose of determining the amount of
' olives a
,"as used herein, hall mean the license fats due the License As-
s,
the average number of employes s o and Collector,hail have ace
engaged In the business of selling ce s to all of the books,records,in-
tangible,personal property at either voices, inventories, and stacks of
retail or wholesale, both,1n Salt goods,w n merchandise of said
Lake City during thea calendar year License, and it shall be unlawful
of 1950, for any such Licensee to refuse the
u.For the purpose of this sell- License Assessor and Collector o
dance,a retail sale shall mean any his duly authorized agent free air
sole of tangible, personal tpA ertY ss thereto at all reasonable mires,
to the ultimata e A c oalo Any license fees(11e and u
tre such a etc.plumber, clew paid u this ordinance and all
Lrielenr, or builder, etc„ who pub- penalties thereon shall constitute
p titutn
ha sea tangible, personal property debt to Salt Lake City and shall
for incorporating the same in ]ifs ba collected by cc upt proceedings In
finished work o otherwise t s the the s any other debt
In his or
shall be In like r,manner
which:remedy shall
deemed an ultimate eonsmner here- be In addition to all ether existing
1emedics,
un8C Y
For the pin:pose of this o dh- (o)If any sub-section, sentence,
any person engaging in the clause, phrase or portion of this
business of soliciting or selling sass- ordinance. Including but not limit-
Ices as well as tangible, personal ed to a y exc ption,1s for y rea-
property t either tail or whole- son held invalid or nstitutional
snit, or both, In Salt Lake City, by the decision of any
s court of con-
such contractor, carpenter, Went Jurisdiction, decision
plumbs electrician, builder, etc., shalt of affect the validity of the
either under contract Orotherwise, lea Ming portl ens of this ordl-
thtTall be deemed to be engaging in The Board f Comm(ss!on-
e business of selling tangible,per- reof Salt Lake City hereby e-
s 0 1 property at either retail r imes that It would have adopted wholesale, or both, in Salt Lake this ordinance and each sub-s cation,
City,
but 1n akel oross es- sentence, elapse, phrase, or portion
Orion tl i shall tyke into consider-try thereof,el or inorlva of the fact non-
suchJpersonas the amounthe selling price of tune.,
clauses,phrases ea�tloiportions
the tangible, personal property t thereof be. declared Invalid or u.n-
either retail or wholesale, or both, c on titutional.
soldas outright or as included to SECTION 2.In the opinion of
the contract. the Hearth of Comrnlss loners, It is
9.The word"person,"as d to nercssary is the p-re,health and
this ordinance, ans any fndlvfd- safety of he Inhabitants of Salt
• receiver, assignee, trustee In Lake City that this ordinance shall
brnnkruptcy,trust estate, firm, co- take effect Immediately.
partnership, joint venture. club, SECTION 3.This ordinance.shall
s
comPanY. Inc stock company,buss- take effect upon its first publlca-
n trust corporation, association, crow,
society, s ety,or other group I individuals Passed b- the➢oard of CommIa-
aatlnR s a u it, whether mutual,
sinners
of Salt Lake City,Utah,this
cooperative.fraternal,non-profit,o 20th y of December,A.D.1950,
otherwise. EARL J.GLADE,
10 The term"gross sales,"as used Mayor,
herein,does not Include: IRMA F.BITNER. '
(a)The amount of any .Federal (SEAL) City Recorder.
tea, except excise taxes imposed BILL NO,135,
upon
w with lesespec4 or Sevlp or osed Published December 30, 1950.
wholesale oe whether imposed
135