7 of 1950 - Amending Chapter XXXV, by adding a new section to be known as Section 3725, re: business license. —-- —" Salt Lake City, Utah, :i° ,..`� - 194
VOTING Aye Nay
I move that the ordinance be pass /
Affleck . . . .
Christensen
Romney . ,�_
Lingenfelter
Mn Chairman . . AN OR I AI4CE
Result . . . .
AN ORDINANCE AKENDING CHAPTER XXXV of the Revised
Ordinances of Salt Lake City, Utah, 1944, by adding in and to
said Charter a new section to be known as Section 3725, relating
to licenses.
Be it ordained by the Board of Commissioners of Salt
Lake City, Utah:
SECTION I. That Chapter XXXV of the Revised Ordinances
of Salt Lake City, Utah, 1944, be and the same is hereby amended
by adding in axed to said Chapter a new section to be known as
Section 3725, relating to licenses, which shall read as follows:
"SEC. 3725. BUSINESS LICENSE. (a) It shall be unlawful
for any person at any time during the year 1950 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 re-
tail 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 the provisions of
this ordinance, and any violation thereof, or failure to
comply with any provision thereof shall be punished as a mis-
demeanor as provided by the ordinances of Salt Lake City,
Utah.
(b) Every person engaging in one or more of the business-
es as above set out shall secure from the Recorder of Salt
1
Lake City a license for each separate place of business.
Such license shall be issued by the City Recorder upon a
written application therefor filled with the City License
Assessor and Collector and upon the payment of the fees as
7
hereinafter set out for each separate place of business.
(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,
1950, or before commencing business if the same is commenced
after said date, and such application shall set forth the
name under which applicant transacts or intends to transact
business, the location of each separate place of business,
the average number of employees employed by him in each sepa-
rate place of business during the calendar year of 1949, and
the gross sales made by him in each separate place of busi-
ness, during the calendar year of 1949, and such other infor-
mation 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 business 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 11,1.00.
The above license shall at all times be conspicuously display-
ed 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 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 and paid by such
person on each separate place of business conducted by him,
which fees aro 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 194(9, the fee
to be paid based on the number of employees employed and on
the total gross sales, respectively, for each separate place
pf business is the amount set opposite the number of employees
and the amount set opposite the total gross sales, respective-
ly, of each separate place of business, as listed in the fol-
-3-
lowing columns, to-wit:
NUMBER OF EMPLOYEES
0-10 4 2.50
11-25 5.00
26-50 . . . . 7.50
51-100 . . . . 10.00
101-150 A . . . . . . . . . . . 20.00
151-200 . . . . . . . . . . . . 40.00
201- 00 . . . . . . . . . . . . 50.00
r -1400 . . . . . . 75.00
1- 00 100.00
1-800 • • • • 125.00
801-1,000 175.00
Over 1,000 250.00
TOTAL GROSS SALES
410,000 or less 5.00
410,000 to 450,000 15.00
50,000 to 4100,000 20.00
4100 000 to 4150,000 . . . . 30.00
4150,000 to 4200,000 . . . 50.00
200,000 to 4350,000 75.00
050,000 to 4500,000 150.00
4500,000 to 41,000,000 . . . 250.00
1,000,000 to 45,000,000 . . 300.00
5,000,000 to 410,000,000 . . • 00.00
410,000,000 to 420,000,000 . . 800.00
Over 420,000,000 .
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, 1950.
(e) For the privilege of engaging in any or all of the
businesses as above enumerated and which businesses are com-
menced in Salt Lake City after January 1, 1950, 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 be-
fore March 1, 1950, 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
same at retail for delivery in Salt Lake City, shall mean the
actual manufacturing of any tangible, personal property with-
in 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 tangibl.,
personal property at either retail or wholesale, or bot ,
-4-
in Salt Lake City shall mean the selling within Salt
Lake City or the taking of an order within Salt Lake Cit
for any tangible, personal property at either retail or
wholesale, or both, when the 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
wholesale sales made by a merchandise broker, jobber,
factory representative, commission merchant, salesman,
agent, employee, or by any person engaging in the busi-
ness 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 prodycers of farm produce, eggs, poyltry,
dairy or nursery products.
4. The terms "each separate place of business", as
used herein, shall include each separate establishment
or place of operation, whether operating under the same
name or not within the corporate limits of Salt Lake City,
including a home or other place of lodging if the same is
held out by advertisements, listings, or otherwise, as
the establishment or place of operation of a person en-
gaging in the business of selling tangible, personal pro-
perty at either retail or wholesale, or both, in Salt
Lake City, or the place of business located outside the
corporate limits of Salt Lake City of any person Op main
tains 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 "employee" shall mean the operator, own
er or manager of said place of business, or wife, or amy
member of the family of said person or persons above name,,
-5-
if the plays of business is operated by any such person
or persons without any other help, or any person employe.
in the operation of said place of business in any capacity.
6. The term "number of employees," as used herein,
shall mean the average number of employees engaged in th.
business of selling tangible, personal property at eithe,
retail or sh olesale, or both, in Salt Lake City during
the calendar year of 1949.
7. 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 a plumber,
electrician, or builder, etc., who purchases tangible,
personal property for incorporating the same in his
finished work or others^'_se uses the same in his business
shall be deemed an ultimate consumer hereunder.
8. For the purpose of this ordinance, any person
engaging in the business of soliciting or selling servic-s
as well as tangible, personal property at either retail
or wholesale, or both, in Salt Lake City, such as a con-
tractor, carpenter, plumber, electrician, builder, etc.,
either under contract or otherwise, shall be deemed to
be engaging in the business of selling tangible, person-
al property at either retail or wholesale, or both, in
Salt Lake City, but in compgtting gross sales hereunder
shall take into consideration only the amount received .
such person as the selling price of the tangible, per-
sonal 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,
means any indi#idual, 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, cooper
ative, fraternal, non-profit, or otherwise.
-6-
10. The term "gross sales," as used herein, does
not include:
(a) The amount of any Federal tax, except excise
taxes imposed upon or with respect to retail or whole-
sale sales, whether imposed upon the retailer, wholesale ,
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.
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 manufac-
turer or importer is also the wholesaler or retailer
thereof, and whether or hot the amount of such tax is
stated as a separate charge.
(g) The license fees imposed by this ordinance shall bd
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 ordi-
nance is not paid on or before the day on which it becomes
delinquent, a penalty of ten (10) per cent of the amount due
shall be imposed. 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 record:
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 respired by this ordinance shall not be
made public nor shall they be subject tp the inspection of
any person except the City License Assessor and Collector or
his authorized agent or to those persons first authorized to
-7-
do so by order of the Board of City Commissioners. It 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 or any return except as is in
this section authorized.
(k) No person required by this ordinance to make and fil=
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
came 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 fix:d
shall thereupon become the amount due and shall be immediatel
payable. For the purpose of determining the amount of the
license fees due the License Assessor and Collector shall hair:
access to all of the books, records, invouces, inventories,
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 authorized 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 Laic,
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 ex-
ception, is for any reason held to be invalid or unconstitu-
tional by the decision of any court of competent jurisdiction,
-8-
such decision shall not affect the vgaidity 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 sub-section, sentence, clause, phrase
or portion thereof, irrespective of the fact that any one or
more 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 and safety of the inhabitants
of Salt Lake City that this ordinance shall take effect immediate..
SECTION 3 his ordinann'ye shall take/effect at once
upon its first publication. 11
4f
Passed by the;Board of Coimaidsioi' rs ASalt La , City,
,January
Utah,this 17th day of , A,. D.
)7,,.
— Temp a a:rman
cc�'' /,7a/
3.
City Recorder.
Affidavit of Publication
STATE OF UTAH, 1
}ss
County of Salt Lake
Legal Notices
AN ORDINANCE.
AN ORDINANCE AMENDING I v
CHAPTER XXXV of the Revised D. Li. 0ci lE 1
Ordinances of Salt Lake City,Utah,
1944, by eddtng in and to said Being first duly sworn,deposes and says that he is the ad-
Chapter a new section to be known
a'Section
l by he Board of vertising clerk of THE DESERET NEWS,'a newspaper
Commissioners of Salt Lake City,
Utah: published in Salt Lake City,Salt Lake County,in the State
SECTION 1.That Chapter XXXV
of the Revised Ordinances of Salt of Utah.
Lake City, Utah, 1944, be and the
same is herebyn amended by addingadding
In and to said Chapter a
sec-
tion to be known as Elation3725,
relating to' licenses, which shall
read as follows' That the advertisement
'SEC. 37R5. HUSINESS LICENSE
Cal It shall be unlawful for any
person at any time during the year
1950 to engage In the business of An Ordinance Bill No, 7 •
manufacturing any tangible, per-
ssnal property and selling the same
at retell for delivery in Salt Late
ity;or o1 selling any tangible pet.
tonal property at either retail or
wholesale,o both,1 Salt Lake City
without first obtaining a Ifecuse a
ereinafter set out, to vlolai
n y provision, o fall` to c tu'y
with dlnancel ane tl piny lv ons violation]theme!,
or failure to comply with any plan
v hide thereof anal]be punished a was published in said newspaper,in its issue dated, the
misdemeanor s pravldea by ins
o tllnaocea I Salt Lake City, Vteh.
or m> a of perabu engaging a In above
day of A.D.19
set out of
aeeurep°Tram the Re-
ostler f Sait.Lake Clty a nccnee
o e
Such&Ileenaeashall pee Issued a by the
City Recorder upon a written and was published.._on_sTaniaaxy._].�J.,___1950
pllcatlon therefor filed with the
City License Assessorand Collector
aas nd,upon
payment
opt{ff the
each
the last publication thereof being in the issue dated the
separate place of business.
(c)The required written separate day of
place A.D.19
Bon °shall be(fled for In
h separate
of busmen° ith the License
Assessor and Collector of Salt CakeCity on or March, before 1950,or befor s e commenycm /g ��/business 1t the ram is commenced /
after said gate; d each epp^loa_ Advertising ron ran t forth the name oar
which applicantt transacts or intends
to transact business, the location
of each separate place of employes
se,
the average number of employee em-
ployed
l of ybusinesslnduring separatee cal-
ender
rn year b f him In
eachhsho crate before me this 20th Mayo f
separate
place of bualness, during
the cal-
endar year of 1949,and ion other
fniormatfon the License Asses-
( r and Collector may require.Such A.D,1950
a Been. 1a not transferable and 1s
Whose only
m for
Is°lssuedo and for
I. the transaction of business at the
e
place designated therein. A change
f• of location may be endOrsed upon
the license by the City License As.
g season and Collector upon the y-
a men se f hallee a fal11t0. h�eee one above
• eel o say. displayed In the place Notary P blip
It of business for which Issued.
(dl For the privilege of engaging
In the business of manufacturing
d
ceiling the sameersonal at retail fordelivery
In Salt Lake City,or of selling y
tangible,personal property at either
retail or wholesale ar both in Salt
Lake City, license fees are hereby
Imposed upon every peson so n•
aged,to be computed and p Ltd°Dy
Retch businessnon conducted ch by him,rate ahftch
fees are to he oe Duted and based
on
on abar combination of both the average
of te employee employed In
each separa
and o the total gross ales of leach
eeintrate
place of bosines& during
the to he pall based ear of
fn 1949.
nue mber
of employee employed and on the to-
tal o sales,respectively,for each
separate place of business Is the
amount set opposite the number of
employes and the amount set op-
eoslte the total gross Wee lc-
f°busleree,of each e listed sin athee lclplow-
log columns,to-wit:
' NUMBER OF EMPLOYES
0- 8 2.5D
11-2525 5.00
26-50 7.50
'51-100 • 10.00
101-150 40.00
151.300 40.00
301-000 50.00 clan,
such ae a .,wh e[,purchases
00.00 tine, a builder,etc., per pU102 Los
601-000 100.00 tangible, personal same
his
ins cm)s, eg any licenseerrif hereunder 000 175.00 poeatlnk the a 1n his tins e falls, elects, e
SOS-1000 250,00 ishedsame work or otherwise all uses the his a-wwplfn required
ed herein,
feesills
Over 1000 25D.00 came to Tla business,s,shall u der, and hen required hereto, the a It
TOTAL GROSS BALER an Ultimate consumer hereunder, e e Assessor and Cslleo$r t Salt
8, For the purpose of this - Lake City is orised to determine
$10,000 or less 5.00 dfnance,any person engaging In the the amount of the license fees doe
' $10,000 to 550.000 15 00 business of solleltingto or selling term and by with penalties sod Intetett,550,000 to$100,000 20.00 Ice. a well tangible,•Persenal
a d by mcpgcl to nollfy racy licensee
'5100,000 to $150,000 30 00 property at either retail whole- of the a xe so determin¢a, roe
$150,000 to 5200,000 50.00 sale,s or both.In Salt Lake City,such
amount so[lied hell thex-hone be-
$200,000 to 5350,000 ,. 75.00 a ntractor,carenter,plumber, one the amount due and- be
5350,000 to$600,000 150,00 lectrlclan, builder,etc., either u immediately payable. For the pur-
5500,000 to$1,000,000 ,250;00 - der contract or otherwise, hall be ' Pose of dances log the amount Of
$1,000,060 to 55,000.000 , 300.00 deemed to be engaging in the bus- the license fees due the License Ae-
'55,000,000 to$10,000.000 400.00 loess of selling tangible, personal , sera d Collector shall have access. '
$10,000,000 to 520,000,000 600.00 property either tall or
whole- to all of the hooka,reoords,Invoices,
Over 520,000,000 800.00 sale.or both,in Salt Lake City,but Inventories, and stock of goods,
The above Manse tees are to be In eomPoting gross ales hereunder wares,and merchandise of.said Lis j
paid to the City License Assessor and shall take Into consideration e only censer, and It shall be refuse l !I
Collector at the time 1 filing the a theaamountto received y such per for any such Licensee to the
application, which shall be or as the selling price of the tangible License Assessor and Collector or his
before March 1,1950, ppemonel property t either retail duly authorized agent free somas
(e)For the•privilege of engaging right
sOleanle, of both, s id Cron- then)tsAny licensee feesidueimnd¢un•
In n all of the businesses a net or as Included 1n the an
any or tract. • pen under this shall ego d all
above enumeratedarecommenced
and which hue- is The word"person," s used In debt to thereon hall n stltute e
Messes re need in Salt Lake receiver,
ver,ordMance,ee. trustee
anyste as
debt to fish Lake City and sha.1 hbe
e
Cite feet thereby Imposed n B- rep 1ver, assignee, e, fire In bank• saNecud by court any other in EIn
of ee 15 gaged in mn all ruptcy, tcroin estate, firm, , om as-
of$7.sf engaged to the amount ne nhSJ ]tint venture. crib, tom- In a manner
which any shall
t➢
f business.
sofor each separate place 1 pant.Joint stack company.'buainese In amount,
to all other eslnting
1, 100,,payable the or eore Mares trust r corporation, association,drvi eft-
ale rem dies.
ca, 1950, at time o' cicty,or other group et Indlviduais (o) If ny-sub-section, sentence,
ping business if at ter.said date acting s unit, whether mutual. clause. phrase portion of this
(f)(DEFINITIONS),1.Engaging In cooperative,fraternal,non-profit,or ordinances, Including but t lim-
the business of manufacturing any otherwise. Iced to any ,
tangible,personal property a d fell- 10.The term"gross sales,"as used masonheldh to be invalid no for
inc the e at retail for delivery herein, does not include: atttutional by the decisions of
-
1n Salt Lake City, shall mean the (a) The amount of any Federal court of competent Jurledthe ,.any
dual manufacturing of any tang- tax, except excise taxes. Imposed decision Shah not affect the validity
ible, personal property within the upon o with respect to retail orof the remaiing portions this
o portte limits of Sail Lake City wholesale ales, whether imposed ordinance, The Board of COM/111t-
.d selling the sameat retail for de- upon the taller.Wholesaler,jobber, sooners f salt Lake City hereby de-
livery within the orporate Maths of or upon the consumr and regard- ]area that It w ld have adapted
Salt Lake lets of whether or not the amount of this ordinance andeach sub-section,
2,Engaging
in the business of sell- Federal tax Is stated to customers sentence, clause,lv phrase.
c Ins aa
y tangible, personal property a separate thereof,Irrespective
charge;and peee of he(at that
t either retail or wholesale,or both, The amount of net titan State any oneor ore sub-sections, ens
In Salt Lake City hall mean the salesirt tax, tenses,clauses,phrases,or portions
selling within Balt Lake City or the 11.The term"gross sales"Includes thereof be declared invalid or un-
taking of an order within, Salt the amount 0[ any manufacturer's constitutional.
Lake City for any tangible. Pee- or importer'(excise tax included In SECTION 2.In the opinion of the
renal property at eithe[ retell Cr the price of the property sold,'even Board of Commissioners, It Is nee-
wholesale,
r both,when the actual though the manufacturer 1m- essay to the peace, health end
delivery f trald tenglble, pereIpal porter is also the wholesaler or - fety of the Inhabitants of Salt
property is to, or does„take plane toiler thereof, and whether or not Lake City that this ordinance shall
nywhere within the State O1 Utah. the amount of such tax Is stated as take effect immediately.
3. For the patriot¢-.of this a agpt The licence }eon imposed tae. ke retON 3t This ordinance shall
tlfnance, hn nanlo d retail ance, posed by c a once upon Its first
above defined, shall include es- this ordinance shall he in addition to publication,
as tall r wholesale sales made by a any and all other taxes or licenses Passed by the Board of Commie-
tall broker, Jobber. fa:tp'.y Imposed by any then pLuke on of toners of Salt Lake.City,titan,this.
mmereeondative,commission jobn r.m lac flay the ordinances of Salt Lake City, • 17th day Of January,A.D.1950.
salesman, argent, employe, or or Utah. L.C.R Chairman
any person gaging 1n the business (h1.Wheneverythe any fee required of Temporary Chalzmep
f selling tensble.peesora`yreper- be p ontl by fors the ordinance le t IICit F.BI der.
Is at eithel retail or wholesale`or geld t or before day on hick -City Recorder.
both,as he}In defined,or who on- it 110 0 p rent oft a penalty M (SELL)
P son l Ie)per cent the amount due - BILL NO.7
ducts such eusstyle under00ri by ant shallcobe Impart of the
penalty shall Published January 19,1950.
tree a style r ned or net by a part the fee Imposetl
' herfined, se eclticas r mentioned sby this ordinance.
Lined,a well as produce a Of foram person
It ha]]be a duty Of very
nursery pro0ucts.poultry,.chirp license liable Imposed
the payment thl of y
ncense tee keep
an by rvis ordfa
u4.bTheusiness."
terms"each separate Omn,Place a to keep and preserve bo for a
to bde ech a used etabit,angel rerirtl of five will years such books ande
Include each separate a tth er oiler- recordst asigross accurately reflect the
t at place a operation,whether oiler- amount f his groom wholesale and
y atlnhi under the same name t detail area from mo which can b-
Lake ity corporate finite ofu Salt deternEnedl the ant of any II-
Lake City, f including home o ee nee for which ovi he may bes II-
.- ether place y lodging If the same ablee antler the provisions of this pe-
a is ho, or
of by se,as ihreeta, fist- in
Ingo or otherwise,operation the a tab]er-. see or and de to fie LIt Lake
e s g pence ill0000r sf per- Assessor end Collector of Salt Lake
son m nodes In the business rt a- cCityan l note b made
this °Idl-
ing r mail, o nhole le. or b t shale than not o e deputlice nor
either retail o wholesale. p both, !hall they be subject to the the
business fines Lake nd she place e- Clip Li of any reo a [aril Lor
rat locatedoutsideLa the c - City Ll aunse ize age and Collector
orate limits f Sea Lake City eon or hie authorized01000agent or to those
any person who maintains no Cr' order first authorized oao to do by
takeaseti Cit plbut whoce of se
eollcttativns in e, der of the Board Of City l for
d Lakin ofyorders and salsa of o foe lop prrno to shall b unlawful In-
tan fb1e,personal property at either any any
other make public ar tp the
retail or wholesale.or both,In Salt contents por any pinformations scon-
Lake
City are continuous and per. twined in,'or permit the Inspecion
¢latent. or any return except as Is in this
b.The term"employe"shall mean section sstsorized.
I the operator, owner r manager of (kl No person rnqulretl bz this
said place buslnees, r wife, r tlfnance to make a d file a ¢turn
ill
any ember of the tenth,Of old shall make and file false return
person or persons above named. If knowing the same to be false.
the place of business Is operated by (I)Any person 1t rpm a license
any such person m'any
ppersons wltnob$ 1 issued y have tits revoked
e y (her help, or Person'ern- by Order of the Board f City Com-
played in the operation of Bald Isalonere noon his violating any
place f business sin any capacity.
ppiovlalen, his failing to fully
16. The term "number 7 - Ohio ardln¢nee 1 of the Dr0vlstpns of
p¢yea,"Scsed herei,shall m ¢r .
the engaged
average number of employee
ta• ngible,personal property
oa selling
property both, either
retail wduring t sr aisain Bair
of 1 City during the calendar year
e1 1949.
7.For the puropse of thus Orden.
ance,
retail sale shall mean any •
sale of tenglble, personal p perty
p
to the ultimata neumer. A eon-
7