4 of 1966 - Amending Sections 20-3-2 and 20-3-11 to levy the tax upon businesses domiciled outside the city but /HF
/ ROLL CALL
January 5 6
VOTING Aye Nay Salt Lake City, Utah, ,
BARKER
chAttil{KM I move that the Ordinance be passed.
Catmull . . . �
_ r
Harrison . . . ✓ •
gagf40c HQLLBY
Mr. Chairman . /
AN ORDINANCE
Result . . . .
AN ORDINANCE AMENDING Sec. 20-3-2 of the Revised Ordinances of Salt
Lake City, Utah 1965, relating to the levy of a business revenue license
fee, and Sec. 20-3-11 of the Revised Ordinances of Salt Lake City, Utah,
1965, relating to exemptions to business revenue license fee.
Be it ordained by the Board of Commissioners of Salt Lake City, Utah:
SECTION 1. That Sec. 20-3-2 of the Revised Ordinances of Salt Lake
City, Utah, 1965, relating to the levy of a business revenue license fee,
be, and the same hereby is, amended by adding thereto a new paragraph
to read as follows:
"Sec. 20-3-2. License fee levied. * * *
"There is hereby levied upon every person engaged in business
in Salt Lake City, Utah, not maintaining a place of business in
said city, and not exempt as provided in Section 20-3-11 of the
Revised Ordinances of Salt Lake City, Utah 1965, a license fee
based upon the percentage of gross sales and services made
within the city in relation to the total gross sales and services
made from the 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. The license fee
hereby imposed shall be due and payable for the year 1966 on or
before February 15, 1966, and on or before February 15th of each
succeeding year thereafter."
SECTION 2. That Section 20-3-11 of the Revised Ordinances of Salt
Lake City, Utah 1965, relating to exemptions to business revenue license
fee, be, and the same hereby is, amended to read as follows:
"Sec. 20-3-11. Exemptions to license. (a) No license fee
shall be imposed under this chapter upon any person engaged in
business for solely religious, charitable, eleemosynary or other
type of strictly non-profit purpose who is tax exempt in such
activities under the laws of the United States and the State of
Utah, nor shall any license fee be imposed on any person engaged
in a business specifically exempted from municipal taxation and
fees by the laws of the United States or the State of Utah; nor
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shall any license fee be imposed upon any person not maintaining
a place of business within Salt Lake City who has paid a like
or similar license tax or fee to some other taxing unit within
the State of Utah, and which taxing unit exempts from its license
tax or fee, by reciprocal agreement or otherwise, businesses
domiciled in Salt Lake City and doing business in such taxing
unit.
"(b) Reciprocal agreement. The city license assessor and
collector may, with approval of the Board of Commissioners of
Salt Lake City, enter into reciprocal agreements with the proper
officials of other taxing units, as may be deemed equitable
andproper in effecting the exemption provided for in paragraph
(a) of this section."
SECTION 3. In the opinion of the Board of Commissioners of Salt
Lake City, Utah it is necessary to the peace, health and welfare of
the inhabitants of Salt Lake City 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, this
5th
day of January, 1966.
\4
2
r L (
MAYOR
I` ER
CITY ER
(S EAL)
BILL NO. 4 of 1966
Published January 11, 1966
_ 4
•ow.neA
Affidavit of Publication
•
STATE OF UTAH, )
J? ss,
County of Salt Lake
! r N{chRTNA Nce G a Ockey
� AN ORDIFIAN E AMENDING Se.
lSalt Laker p+1 it,f�Isetl Ordinances F �
1pp '$aalili,lness5,rrelering io
I lsad 87,iiDf�S,IrI okra y..-:1
bf h pSitil4 t f AN /yRCLnRj`ti'Rt duly.SWOrn,de1JO.SP..S artd.Say.S tlLat kP 2.5 le�,'al ad71e1'•
9IF oga by rh Boa a using clerk of the DESERET NEWS, a daily I except,Sunday)
-e mfglanps dr''ggle i.ke Criy,
USFCtio b That s so-a a 1 the - newspaper printed in the English language with general cir-
R Y16r lir�
C ly to 1 °'emr' the'Tee cfalntion in Utah, and published in Salt Lake City, Salt Lake
la dual fn f� n b fee` County,in the State of Utah.
I, o dh by ddg9 lh I
lP ie :asJtrfes 11I ed"
y ' ° P That the legal notice of which a copy is attached hereto
f�salr Lake rtr,°Ira+,°,Ino i col-main.'
I 7,9 Piece of pu mess f a'C Irv,
a oor m f momeed{n csec- Lake Cst" B' No
lion sozii i ine Revised ore. malt 1 1 of 1966
Maces el Sell based
up Vi Urah 1965, ---- ._.Y__ Z 114 _
Hearse fee base Ilea on ride Peryenr•
a ode wl Ijn the ❑y In elarieoc o,1
q tea teat ¢ra;a ;ale; e ram, An Ordinance relati.r. to exem>tions to h'
made o-om one Place of cosine°;our- -- - F-- d�li7Q,33____
' Lae me rporefe amiss df`sae
ak¢City from which business wirh-
) Salr Leke Cily Is transacted d � revenue license fee.
F be awhichnAwould P1M1eerw7 be r: ----_- --- -- -
sassed for h plac¢ of bupseinesen
Iimlisioll Salfe Lake Clay.Theo license
fee aereby Imposed snail be due d
fore Febler9 IS 79$6,�end Dauer b •-- -� � -
lore Eebf.F4/5m M each eed.
.I y Ti011 Taflet
SECTION 1.Thal Section 70,3-I1 at -----^-"
rh Revised Ordinances of Setf Lain
1 CiN. Utah 1965, elatlna to xe -
i1rlens to business'Te vt license tee, t'
ab¢m, -and me ''me Hereby is,I I was published in .said newspaper on 'wary .71, 1966.
ea ro re a as feuows:
"Sec ]PJ-11. tall r''. II-
cpnse: fad No BcAnse tea hall bye
! gf,?:;M der t�s chadiel'Upon
Person ss, c In business for solely , --_
reliBlhet eharl et si •v tot ynary
o awe{sy m s±rlcily on-Prmir
jIactivltles unae}the lows of'the Unitt�
M Slate nd the Sfafe o1 Ulah,rbr ------ -.------
shall ,y.d (.
try`I I. !-b I P d-n,-
I(am%) c �ppoW�¢ I nn b �re:i; i /,/
I t t�91 tl iei' b fh I ws no IC- //, Z Cr C. 2
the United Stair anyei ism s,d E I
I lmppsed Ppen.n ,-pn Her In. -leegal Advertising Clerk
00Pt t a lace of business within II
Salt Lake City Who ha'paid aolke+.
sl tier Rcw tax o fee to
or m
orhe.r lens,Intl wlfhln me St to oII
urah.ane.wnlPn taxirw unit exemPls
from Ifs license fax or lee,by recip-I"
races e03m11,i l or otherwise,
Hesse;damirned m tan Lake City1 12th
ane dome AP;mess m seen mxina
t,nir. ;o before me this day of
�umttrnRer�Procas aPraement.-Tee --�--
itS asVVaIee/i e c`oa';elei 66
Kamm;;,gene°s'VI tan Laka i°, R.D. 19
r them al ane'ran '
A, earn pofficle rang'
With '
!taxing nits,as may b d d
IUfable andoreper 1 rI fTe 2 �\
t((l)) d4 t I
11ersECTIONI fhl rse o }eel
Lake CPI ea h 1 1 S If ' _ -__--
h.Ifn d I f the "� �_ '4:.<Z . L- >,�'..[.
ef 5 Ir Lake City that
inhabitants,p a nonce become rieclwa Im- / Notary Public
m ECTIO
SECTION d- This ordinance hall
I rake e11a Lf Up It,f'ir;toubl+ppcslion. ;
• versa 2 Ihh e,'C N,tutors,this i
Slfl day of January,BRACKEN LEE,
NERMAN J. HOGFN ENor:
f5EAL1 CIN Recorder.
BILL NO.a of ry 1
Pub)Isned JanUary 11.1966_ set '
Nov 25 1969
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