63 of 1963 - Amending Title 20 of the Revised Ordinances, by adding to Chapter 3 - 'Business Revenue License' . ROLL CALL Salt Lake City, Utah, October 3 , 196 3
VOTING Aye
I move that the Ordinance be p sed..— //
Christensen .
Harrison t /.
Smart . . .
Mr. Chairman A N ORDINANCE
Result . . . .
AN ORDINANCE AMENDING Title 20 of the Revised Ordinances of Salt
Lake City, Utah 1955, relating to licenses, by adding thereto a new
Chapter 3 to be entitled "Business Revenue License."
Be it ordained by the Board of Commissioners of Salt Lake City,
Utah:
SECTION 1. That Title 20 of the Revised Ordinances of Salt Lake
City, Utah 1955, relating to licenses, be, and the same hereby is, amended
by adding thereto a new Chapter 3 to be entitled, "Business Revenue License,"
to read as follows:
"CHAPTER 3.
BUSINESS REVENUE LICENSE.
"Sec. 20-3-1. Definitions. For the purpose of this chapter
the following terms shall have the meanings herein prescribed:
(1) 'Business.' Business means and includes all activities
engaged in within the corporate limits of Salt Lake City carried
on for the business of gain or economic profit, except that the
acts of employees rendering service to employers shall not be
included in the term business unless otherwise specifically
prescribed.
(2) 'Engaging in business.' Engaging in business includes,
but is not limited to, the sale of tangible personal property at
retail or wholesale, the manufacturing of goods or property and
the rendering of personal services for others for a consideration
by persons engaged in any profession, trade, craft, business,
occupation or other calling, except the rendering of personal
services by an employee to his employer under any contract of
personal employment.
(3) 'Place of business.' Place of business means a loca-
tion maintained or operated by the licensee within Salt Lake City
from which business activity is conducted or transacted.
(4) 'Employee.' Employee means the operator, owner or
manager of said place of business and any persons employed by
such person in the operation of said place of business in any
capacity and also any salesman, agent or independent contractor
engaged in the operation of said place of business in any capacity.
fi3
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(5) 'Number of employees.' The term 'number of employees''
shall mean the average number of employees engaged in business
at the place of business each regular working day during the
preceding calendar year. In computing said number, each regular
full-time employee shall be counted as one employee, and each
part-time employee shall be counted as that fraction which is
formed by using the total number of hours worked by such em-
ployee as the numerator and the total number of hours regularly
worked by a full-time employee as the denominator.
(6) 'Person.' The term 'person' shall mean any individual,
receiver, assignee, trustee in bankruptcy, trust, estate, firm,
co-partnership, joint venture, club, company, joint stock com-
pany, business trust, corporation, association, society or other
group of individuals acting as a unit, whether mutual, coopera-
tive, fraternal, non-profit or otherwise.
(7) 'Gross sales.' The term 'gross sales' shall 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 amount of
Federal tax is stated to customers as a separate charge; and
(b) The amount of net Utah State Sales Tax.
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 importer is also the
wholesaler or retailer thereof, and whether or not the amount of
such tax is stated as a separate charge.
"Sec. 20-3-2. License fee levied. There is hereby levied
upon every person engaged in business in Salt Lake City at a
place of business a license fee of TWENTY AND 00/100 ($20.00)
DOLLARS per place of business, plus an additional fee of TWO
AND 00/100 ($2.00) DOLLARS for each and every employee, ex-
ceeding one,, engaged in the operation of such place of business
based upon the number of employees as herein defined; provided,
however, that any such person may receive an exemption of $12.50
annually upon submitting an affidavit that his gross sales of
goods and services for the preceding calendar year were less
than $10,000.00, at such place of business; and further provided
that there shall be a maximum fee of FIVE HUNDRED TWENTY AND
00/100 ($520.00) DOLLARS for each place of business.
"Sec. 20-3-3. Unlawful to operate without license. It
shall be unlawful for any person to engage in business within
Salt Lake City without first procuring the license required by
this chapter.
"Sec. 20-3-4. License additional to all regulatory lic-
enses. The license fee imposed by this chapter shall be in
addition to any and all other taxes or licenses imposed by any
other provisions of the ordinances of Salt Lake City.
"Sec. 20-3-5. Delinquent date and penalty. All license
fees imposed by this chapter shall be due and payable on or
before February 15th of any calendar year and in the event any
fee is not paid on or before such date a penalty of ten (10%)
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per cent of the amount due shall be imposed and shall become a
part of the license fee imposed by this chapter.
"Sec. 20-3-6. Records to be maintained. It shall be the
duty of every person liable for the payment of any license fee
imposed by this chapter to keep and preserve for a period of
three (3) years such books and records as will accurately re-
flect the amount of his gross annual sales of goods and serv-
ices for any year for which an exemption is claimed, and the
number of employees and from which can be determined the amount
of any license fee for which he may be liable under the provis-
ions of this chapter.
"Sec. 20-3-7. Returns not to be public. Returns made to
the license assessor and collector of Salt Lake City, as re-
quired by this ordinance, shall not be made public nor shall
they be subject to the inspection of any person except the city
license assessor and collector or his authorized agent, or to
those persons first authorized to do so by order of the board
of commissioners. It shall be unlawful for any person to make
public or to inform any other person as to the contents of any
information contained in, or permit the inspection of any re-
turn, except as is in this section authorized.
"Sec. 20-3-8. Unlawful to file false return. It shall be
unlawful for any person to make a return that is false knowing
the same to be so.
"Sec. 20-3-9. Revocation of license. Any person to whom
a license is issued may have the same revoked by order of the
board of commissioners upon his violating any provision, or his
failing to fully comply with all of the provisions of this
ordinance.
"Sec. 20-3-10. License fees declared to be a debt. Any
license fee due and unpaid under this ordinance and all penal-
ties thereon shall constitute a debt to Salt Lake 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.
"Sec. 20-3-11. Exemptions to license. 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.
"Sec. 20-3-12. Fee not to constitute undue burden on inter-
state commerce. None of the license fees provided for by this
ordinance shall be applied as to occasion an undue burden on
interstate commerce. In any case where a license fee is be-
lieved by a licensee or applicant for license to place an undue
burden upon such commerce, he may apply to the license assessor
and collector for an adjustment of the fee so that it shall not
be discriminatory, unreasonable or unfair as to such commerce,
Such application may be made before, at or within six (6) months
after payment of the prescribed license fee. The applicant shall,
by affidavit and supporting testimony show his method of business
and the gross volume or estimated gross volume of business and
f�P�
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such other information as the license assessor and collector
may deem necessary in order to determine the extent, if any,
of such undue burden on such commerce. The license assessor
and collector shall then conduct an investigation, comparing
applicant's business with other businesses of like nature and
shall make findings of fact from which he shall determine
whether the fee fixed by this ordinance is discriminatory,
unreasonable or unfair as to applicant's business and shall
recommend to the board of commissioners a license fee for the
applicant in an amount that is non-discriminatory, reasonable
and fair, and if the board of commissioners is satisfied that
such license fee is the amount that the applicant should pay,
it shall fix the license fee in such amount. If the regular
license fee has already been paid, the board of commissioners
shall order a refund of the amount over and above the fee fixed
by the board. In fixing the fee to be charged, the license
assessor and collector shall have the power to base'the fee upon
a percentage of gross sales" or employees, or may use any other
method which will assure that the fee assessed shall be uniform
with that assessed on. businesses of like nature; provided, how-
ever, that the amount assessed shall not exceed the fee pre-
scribed in section 20-3-2.
"Sec. 20-3-13. Separability clause. If any subsection,
sentence, clause, phrase or portion of this ordinance, including
but not limited to any exemption, is for any reason held to be
invalid or unconstitutional 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 ordinance and each subsection, sentence,
clause, phrase, or portion thereof, irrespective of the fact
that any one or more subsections, sentences, clauses, phrases,
or portions thereof be declared invalid or unconstitutional."
SECTION 2. That Section 20-2-107 of the Revised Ordinances of Salt
Lake City, Utah 1955, as amended, relating to business license tax, be,
and the same hereby is, repealed.
SECTION 3. This ordinance shall take effect on January 1, 1964.
Passed by the Board of Commissioners of Salt Lake City, Utah, this
1r1 day of October , 1963.
2 /
MAYOR
`k,A11aAL A • TAKUP".
#RORDER
(SEAL)
BILL NO. 63 of 1963
Published October 10, 1963
Affidavit of Publication
STATE OF UTAH,
ss.
County of Salt Lake
D N. Pokey
Being first duly sworn, deposes and says that he is legal advertising
clerk of the DESERET NEWS AND SALT LAKE TELE-
GRAM, a daily (except Sunday) newspaper printed in the Eng-
lish language with general circulation in Utah, and published in
Salt Lake City, Salt Lake County, in the State of Utah.
That the legal notice of which a copy is attached hereto
Salt Lake City Bill No. 63 of 1963.
An Ordinance relating to licenses.
was published in said newspaper onOCtOber 10n 3963.
C e(
Legal Advertising Clerk
Subscribed and sworn to before me this 11th day of
October A.D. 19 63
l:
Notary Public
My Commission Expires
nov 25, 1965.
S 20-3-6 Records to be main.
Legal Notices etl It hall be the adult f very
,�p h be for me vmenf of r
I' f rncosed by this chapter,
•
AN ORDINANCE thrlo ee f31 years Ouch for
nntlod of
AND ORDINANCE AMENDING Title crap as will accurately reflect the
l eel
0 f the Recited Ordinan e s of lad; amount Dl his gross annual sales
Sall Lake CITY, brats 1yes, r,allo Jr, f gods and services fr a
11 to licenses,by adding thereto a.newfor which a xenn lion s Clai year
I Chapter 3 to be ntltletl Busness s'I d the n mber h ployees tl
Revenue License." Lf�i from which Ca be determ toed the
• Be f erdelnea by the Board of snr ef el- license fee for vrhion
Corneroslerers of Salt Lake Cily, ,, he may be liable odor the Cr
• Utah: rid'vlsicns f thin Chapter.
a be nub,
s-
Revised Title Salt of Lake ntl lie.SReturr si made ulio oche r,,ono&Os,
City,Utah 1955,relating to licenses, and collector of Salt Lake City,
'be,and the same hereby i end" aired by this ordinance,shall
•ed by addinga Ibnrelo a new choe. not rbe made oubbe nor shall they be
ter 3 to be eeliticd,''Business R subiecr to the inspection or any Per.
e ue License.' to ad s mhowo: except the laity license assessor
CHAPTER 3. and co lector or Iris authorized agent,.
nBUSINESS REVENUE LICENSE r to those Persons first authorized
Sec. 10.3-1. Definitions. For the r•to do so by ostler f the breed !
purpose Of this chapter Inc follow. • commissioners. II shall be unlawful
ha terms shall have the meanings ,for any Pe to make public or to
eroin p scribed: Iintorm a solher pers n s Iv the
(I)'Business. Business m and intents Diva 'nofrmnivnaoertainetl
Includes all iv' engaged in
!in or permit v the inspection o env
within the corporate¢slimis Of Saf return, except as is s in this section
Lake City carried on far the host- autteorizcd.
curof in a or ec nomie roft,ex. � "Sec.20-I t.Unlawful to file false)
ie that the acts of employees return.It shah,be lawful for any
e derinv service toe p,overs shallperson 10 make a return thei is false
not be Included In the term borir.es5 nowing the same to be
unless otherwise specifically pre "Sec.20.3.9,Revocation of"license,
oc Ibcd. I Any person to whom a license -
(2l'Enagln9 in business.'Engag- sued may nave he s revoked b
Inv i business i c'odes but is rot order the board of commissioners
limited to,fhC ale Or tanallhle per" en his violating any provision,
or
nal P erly at retail orwholesale,
-.phis fa:lin9 to fullyrunner�w'Ib all
the m io manufacturing of goods or prop IOf the p of this ordinance.
er10 and the rendering of personal
"Sec.20-3.10 n License fees declared
s for others for a nsidera" ee be a debt.Any license fee due and
lion icbY Persons ercocoa indry va'd under this dinance and all
profession.a trade aft. biness, Lie Ines thereon M1a:l constitute a
nation or otfterc calling, a to debt to Salt Lake City and shall be
• the rendering of personal services
collected by art atlinno
by emolonee to a his mrloeyer d' te•a n asp other drui
under ns v contract o!personal - like amount,
ounit,O manner
hanemedey shah
poymenl. m tie addition to all other fisting
(3)'Place of business.' Place Oft dies,
has loess meansa location maintained S Ira"Sec"ee'e1,Exemptions to license,
or t the licensee within No license'ee shall be,mposed under
Salt operated ake City from which buss- ei this chapter openv person n-
actactivity, conducted or trans- B gaged business for solely roll- �i
ed. u5 charitable, eleemosynary or
(4)'Employee. Employee me - other type of strictly na tuft,our-s
' the operator, owner 0 manager of pD a who i stax exempt n n such
said piece 1 usiness ntl an per- pose
is
the as the -,
thesm loyed by such eperson in Unitetl States end Me State of eUtah,enud—
o ration of said puce eti- shall any icense fee be posed
nu pa capacity and of
env onra v rson engaged in a business
nlesman,na agent it independent con.
pee firallvs x aid from municipal 20
tractor engaged in the operation f "taxation arid efees by the laws o 36
said'Place of business oln an ca the United States o the Stale of l Fe
p 'IY. - v Ulan. I Fr
a(n, 'Number of employees,' The Sec. order.Fee ntl t0 constitute Fr
}term 'number of employees' shall I unduee burden n interstate -to
n the average number of r None on
license fens pro-Icy
ployees gaged gin nbusiness at ethe t V'tletl for by,his ordinance all be
place of curing each regular work-t potted es to casion an unhue bur- '
inn day during the receding c I" den on interntal¢com erce.In an %br•
bder year.In computing said um- I a 'here license fee is believed to.
ey,each rregular full-time employee
In aa licenseeapplicant far license Fr
shall be counted as one emnloree, 'io puce a ortlue burden upon such to
and each nerttt'me employee hall commerce, he m pit to the
e counted as that fraction which license el-es and collector for an r
formed by u the total number l Ivor Ube dig r,assessor
lee so that its shall La
of hours worked Sc n oli vie nor be discriminatory, ul yeas bee rc
s the umerator and the total um- unfair as to such commerce.Such
a bcr of hours egulary worked by <lion a De made fre,al
o• full-time employee as the denomi- �iihin ix may
months after pay-Ar
pater. O env,ec the prescribed license tee, n
I, (6)'Person.' The term n' The applicant shall,by affidavit and ch
shall mean an individual, person
p r business
testimony shout his meth-S i o ass, trustee 'In bank rube, Pr of business and the gross olume
trust, estate, firm, ca artnershint ye re estimated s volume f busi �'
-Wet venture,, club, c n to and suchg rather infarmai'on a lf stock company. business ty or,lot r. ndl loan li
cense assessor In ordertecte-Id oru0Dof association,s nett/or other reemrnee then eztenfc If a of s n n l mutual,
0000r s, 1. ixi hen p
�nel, n.rout five, fro license
burden on sV n co ec roe.The
ternal, rose sales.'
alt or The terise. ra''Itcense assessor and collector shall
(cr'Gross sales.'TM1d term 'gross -then conduct an sin 0s with
sa hall not c.tle: a sine applicants business with other
f, The amount off any Federal m of like nature and hall 2
b upon
or 0 excise to ton l or the, eke shall
eter determine idols her eihfeel
wsalith r to relate 0 he hall Ibiso whether the fee
capon the sales, vh wholesale-,
i ed rotor by Iris Orabll or n mscrimo
or Upon the theaconsumer
or.omor said,record. ,el,rotor,unreasonable o unfair c 10
Iesaup%0 helhorno mart Ills rnount p_ en teams business and shall sucemsl—
r men to me boric r co
of Federal fax is fated ra vstomors 'nd a oust a lee for the scrimina
as e6alne chaos n and ^e_amount that , t r,a act lmi if the
fes The uni f ¢f Utah State table and fair, and it the I
'Sales Tax The term gross sales' that of license
commissioners . satisfied _
include: In¢ amount'Of any,n that such license ssfeeho i theamountt :
` in h cam should pay, t ot.
0 Il t importer's tax I In license tee m such fee
mount
-I d d Vh 'c f Ih e I t tar reuse fee has an
;}i eI ItlD ht h ih ri b tl to b d of om
the J- shall d refund Of
And
Ih 1and b tie the feel
hether1eo not s the retailer amunt thereof,such -��f- a b fh b tl I / g the feel
i. fax,s stall separate chore¢ •'t charged, to license
sec 2032 Lcense ups Ipvled, if base thle fee u of n percentagers of
TherDe Is hereby levietl sales,asp n aloYees,0
p Yagea In business inSalt tl gross any met method which ill ma
• i Lake CV ai lace f business that me lee assessed shall be
g'b Ilcense fee f RS Der
qN of bus""- uniform with that assessed an busi
:? (f10.00)DOLLARS lace f bus"- - ss
lus tldilional fee (TWO f like nature;provided,how.
° ANp 00/IOOr(S'001 D01_LA RS Or ever, the amount assessed shall
rich any et/ry employee,exceeding not exceed th fee wscribed In
_section c20,3-2.
Duct, piecet
Cof Ibusiness based upon, s"Sec.20-3.13, Separability clause.I
the number of employees a'herein) If oar subsection sentence, clause,
defclnen;provided,however,that any' Phrase Or portion of this ordinance,I
such
person
tie a receive n exert,. ncluding but not limited to n ex-
lion a fidavitnylM at his pgross alefsi e invalid
is 0unconstitutionaln reason held to•I
ire lot goods and services Ida Iron n orco by Intl.
r, mina kndar s for the re 'd risdic of env cur o competent,.
z r8an ect then,such dominion snail n vtlo. si0efugl2 al-sbcM1 pia ceeof businessI portio the vhisE or of the o tl� nd luhlher pr v,ded that here'hall, portions this ordinance.The board
iris.I DRED IaT�CVE NIT'Or FIVE HUN-I f commissionersy declr f Salt Lake City
ri- 15520.00) DOLLARS for each plaice' aeree declares ordinance
that is would
nvOf business. mooted This dinance and hsub-
Dom �
call "Sec 2e.3"3, Unlawful 10 operate secion,sentence,Clause, phrase, or
-to without license. It shall be unlawful tact
portion1M1et of, a irrespective
of ihel,
me-'for any person to engage In businessI I nac,. o one asec-
within Self Lake Cifv9 without first forold sentences, louses,declared
in,
the license required by I onions thereofunconstitutional."
be declaretl -
prod Crime valid neon tilor Secti
this hapler, t the ON 2. That Section 20-2-10l
Se. 20-3.4. License additional to t the Revised Ordinances of Salt
II regulatory Ilcenses the license
+fah fee Imposed t Ihls Chapter hall be rake City, Utah 195li license
lax,be,
in add ifion en any and all other reeling to puniness liconaeatax,be,
taxes or rcens2,> pond by a a E the me hereby's repeMl'
her r vs s I the orcbances of SECTION 3 January
I.196 tan
5alr Lake Cl'v take effect on JenBoar I.19C
Scc. 10J 5. D I' f d to a d Passed by the Lake
Ci of Commis-
penal} - s Or Salt Lake C963 Utah,1h5•
this CrianfolrslM1 Fe r a and payable abl Jrd tlav of October, AC.
before February 15ih f anyJ. BRACKEN 1.DE
faaaendab feor,d d 1 b f el a M
tl i cn Herman J Hogensen
penal of let (10°'1 per CYv Recortler
J f Id hall nbecomena plat oft (Seal)
NO.63 of 1963
rthe f' f pnpesed by Ibis hap-• IPubn•.hed October 10,_19631, (A-591I
63