49 of 1947 - Amending Section 3721 of Chapter XXXV Amending Bill 93 of 1946 and Bill 27 of 1947 relating to licen yOTING AYE NAY MY 21 r':
Salt Lake City, Utah, , 194
Affleck
�,✓' I move that the ordinance be passed.
Matheson . . .
Romney - /
Tedesco
,f
' Mr.Chairman . . . __ X
AN ORDINANCE
Result
AN ORDINANCE 41;IENDIl G SECTION 3721 of Chapter XXXV of the
Revised Ordinances of Salt Lake City, Utah, 1944, es passed by the
Board of Commissioners of Salt Lake City, Utah, on the 17th day of
December, 1946, as Bill No. 93 and as amended by Bill No. 27 passed
by the Board of Commissioners on the 25th day of Larch, 1947,
relating to licenses.
Be it ordained by the Board of Commissioners of Salt Lake
City, Utah:
SECTION 1. That Section 3721 of Chapter yBQOV of the
Revised Ordinances of Salt Lake City, 1944, as passed by the Board
of Commissioners of Salt Lake City, Utah, on the 17th day of Dec-
ember, 1946, as Bill No. 93 and as amended by Bill No. 27 passed
by the Board of Commissioners on the 25th day of larch, 1947, be
and the same is hereby amended to read as follows:
"SEC. 3721. BUSINESS LICENSE. (a) It shall be unlaw-
ful for any person at any time during the year 1947 to engage
in the business of manufacturing any tangible, personal pro-
perty and selling the same 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, without first
obtaining a License as 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 busi-
nesses as above set out shall secure from the Recorder of Salt
Lake City a license for each separate place of business. Such
license shall be issued by the City Recorder upon a written
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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.
(c) The required written application shall be filed for
each separate place of business v:i_th the License Assessor end
Collector of halt Lake City on or before the 31st day of July,
1947, or before commencing business if the same is commenced
after said date, end such application shall set forth,the name
under which applicant transacts or intends to transact busi-
ness, the location of each separate place of business, the
average number of employees employed by him in each separate
place of business during the calendar year• of 1946, and the
gross sales made by him in each separate place of business
during the calendar year of 1946, and such other information
as the license Assessor and Collector may require. Such
license is not transferable and is valid only for the person
under whose name it is issued and for the transaction of busi-
ness at the place designated therein. A change of location
may be endorsed upon the license by the City License Assessor
and Collector upon the payment of a fee of ,1.00. The above
license shall at all times be conspicuously displayed in the
place of business for which issued.
(d) For the privilege of engaging in the business of
manufacturing any tangible, personal ;_property and selling the
same at retail for delivery in Salt Lake _pity, or of selling
any tangible, personal property at either retail or wholesale
or both in salt Lake City, license fees are hereby imposed on
every person so engaged, to be computed and paid by such per-
son on each separate place of business conducted by him, which
fees are to be computed and based on a combination of both the
average number of employees employed in each separate place of
business and on the total gross sales of each separate place of
business during the calendar year of 1946; the fee to be paid
based on the number of emnloyees employed and on the total
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gross sales, respectively, for each separate place of business
is the amount set opposite the number of employees and the
amount set opposite the total gross sales, respectively, of
each separate place of business, as listed in the following
columns, to-wit:
Number of Employees Total Gross ,eceipts
1 - 10 ,r 2.50 410,000 or Less 5.00
11 - 50 5.00 Over
:,,.10,000 to .,50,000 15.00
51 - 100 7.50 Over
50,000 to :400,000 20.00
101 - 150 20.00 Over
100,000 to 4200,000 50.00
151 - 200 40.00 Over
'4200,000 to 4350,000 75.00
201 - 300 50.00 Over
050,000 to 4500,000 100.00
301 - 400 75.00 Over
:,,500,000 to y4,000,000 150.00
401 - 600 100.00 Cver
.1,000,000 to 0,000,000 175.00
601 - 800 125.00 Over
: 5,000,000 to ,e10,000,000 250.00
801 - 1,000 175.00 Over
,40,000,000 to ,20,000,000 350.00
Over 1,000 250.00 Over 420,000,000 500.00
The above license fees are to be paid to the City License
Assessor and Collector at the time of filing the application,
which shall be on or before July 31, 1947.
(e) For the privilege of engaging in any or all of the
businesses as above enumerated and which businesses are com-
menced in halt Lake City after January 1, 1947, a license fee
is hereby imposed on all persons so engaged in the amount of
47.50 for each separate place of business payable on or before
July 31, 1947, or at the time of commencing business if after
said date.
(f) (Definitions) 1. :3ngaging in the business of man-
ufacturing any tangible, personal property and selling the
same at retail for delivery in Salt Lake City, shall mean the
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actual manufacturing of any tangible, personal property within
the corporate limits of halt 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
halt Lake City, shall mean the selling within Salt Lake City
of any tangible, personal property at either retail or whole-
sale or both whether the actual delivery of said tangible,
personal property is made within the corporate limits of Salt
Lake City or not, or the taking of an order for and the
delivery in Salt Lake City of tangible, personal property.
3. For the purpose of this ordinance, wholesale and
retail sales as above defined shall include retail or whole-
sale sales made by a jobber.
4. For the purpose of this ordinance, a retail sale shall
mean any sale of tangible, personal property to the ultimate
consumer. A contractor such as e plumber, electrician, or
builder, etc., who purchases tangible, personal property for
incorporating the same in his finished work or otherwise use
the same in his business shall be deemed an ultimate consumer
hereunder.
5. The word "person," as used in this ordinance, means
any individual, receiver, assignee, trustee in bankruptcy,
trust, estate, firm, co-partnership, joint venture, club,
company, joint stock company, business trust, corporation,
association, society, or other group of individuals acting as
a unit, whether mutual, cooperative, fraternal, non-profit,
or otherwise.
6. The term "gross receipts," as used herein, does not
include: (a) The amount of any Federal tax, except excise
taxes imposed upon or with respect to retail or wholesale
sales, whether imposed upon the retailer, wholesaler, jobber,
or upon the consumer, and regardless of whether or not the
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amount of federal tax is stated to customers es a separate
charge; and (b) The amount of net Utah State sales tax.
7. The term "gross receipts" includes the amount of any
manufacturers' or i ;,porters' excise tax included in the price
of the property sold, even though the manufacturer or importer
is also the wholesaler or retailer thereof, and whether or not
the amount of such tax is stated as e separate charge.
(g) The license fees imposed by this ordinence shell 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) .henever any fee required to be paid by this ordinance
is not paid on or before the day on which it becomes delinquent,
a penalty of 10 per cent of the amount due shell be imposed.
Such penalty shall become a part of the fee imposed by tnis
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
es 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 pro-
visions of tnis ordinance.
(j) tieturns made to the License hssessor and Collector
of Salt ipke city as required by this ordinance shall not be
made public nor shall they be subject to the inspection of any
person except the ..ity License hssessor end Collector or his
authorized agent or to those persons first authorized to do so
by order of the Board of Sity Co_;missioners. 1t shall be
unlawful 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
section authorized.
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(k) ivo person required by this ordinance to make and
file a return shell make and file a false return knowing the
same to be false.
(1) any person to whoa a _License is issued may have the
same revoked b7 order of the noerd of pity Lonnissioners upon
his violating any provision, or his failing to fully comply
with all of the provisions of this ordinance.
(m) If any licensee hereunder fells, neglects, or refuses
to file his application and pay the fees as and when required
herein, the License _.ssessor and dollector of Celt 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
immediately payable. zor 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,
inventories, and stock of goods, wares, and merchandise of
said Licensee end it shall be unlawful for any such Licensee
to refuse the License Assessor and Collector or his duly
authorized agent free access thereto at all reasonable times.
(n) Any license fees due end unpaid under this ordinance
and ell penalties thereon shall constitute a debt to Salt Lake
City and shell be collected by court proceedings in the same
manner as any other debt in lire amount, which remedy shall
be in addition to all other existing, remedies.
(o) If any sub-section, sentence, clause, phrase or
portion of this ordinance, including but not limited to any
execption, is for any reason held to be invalid or unconstitu-
tional by the decision of any court of competent jurisdiction,
such decision shall not affect the validity of the remaining
portions of this ordinance. The Board of Commissioners of
Salt Lake City hereby declares that it would have adopted. this
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ordinance and each sub-section, sentence, clause, phrase, or
portion thereof, irrespective of the fact that an;; one or more
sue-sections, sentences, clauses, phrases, or portions thereof
be declared invalid or unconstitutional."
J C`_'ICt' 2. In the opinion of the Board of Commissioners
it is necessary to the peace, health, end safety of the inhabitants
of bolt Lake City that this ordinance shall take effect immediately.
ST]CTIQI! 3. This ordinence shall take effect et once ucon
its first publication..
%;
Passed by the Board of Commissioners of Salt Lake City,
Utah, on the Z/, / day of , ,. D. 1947.
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City Recorder
49
Presented to the Board of Commissioners
AND PASSED
MAY 2 1 1947
CITY RECORDER
First Publication in
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