88 of 1957 - Ordinance 88 of 1957, Amending Section 20-2-107 of R.O. 1955, relating to Business License ( Number nocember 24, 1957
Mr. tto*er Belmgren,
Assit. City ,Atorney
Dear sirs
At a mooting of the Board of Commiasioners held
December 24, 1957, Bill No. 88 for an ordinance
amending Section 20-2-107 of the Revised Ordinances
of lalt Lake City, Utah, 1955, relating to tooift000
License to engage in the business of manudacturing
any tangible personal property and eelling the ease at
retail for delivery in Salt Lake Citys or of twilling
any tangible personal property cipher at retail or
wholesale, or both in Salt Lake City, was passed.
Copy to Yours traly,
Finance,
*war ttpNAWNI\P 4\4\i
License, LI N4\34
Auditor City Keeer....r
•
ROLL CALL • Salt Lake City,Utah, r<a. Y 195.7
VOTING Aye Nay
/ I move that the ordinance be passe /
Burbidge . . . .
hristensen . . . //
JRomney
Mr.Chairman AN ORDINANCE
Result
AN ORDINANCE AMENDING SECTION 20-2-107, of the Revised Ordinances
of Salt Lake City, Utah, 1955, relating to Business License 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 either at retail or wholesale, or both in Salt
Lake City.
Be it ordained by the Board of Commissioners of Salt Lake City,
Utah:
SECTION 1. That Section 20-2-107, of the Revised Ordinances of
Salt Lake City, Utah, 1955, relating to Business License 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 either at retail or wholesale, or both in
Salt Lake City, be and the same hereby is amended to read as follows:
"SECTION 20-2-107. BUSINESS LICENSE. (a) It shall be unlawful
for any person to engage in the business of manufacturing any tangible
personal property and selling the same at retail for delivery in Salt Lake
4) City; or of selling any tangible personal property at either retail or
wholesale or both in Salt Lake City during the years 1958 and 1959 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 businesses
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 application therefor filed with
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the City License Assessor and Collector and upon the payment of the fees as
herdriafter 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 of each of the years 1958 and
1959for each of said years, or before commencing business1if the same is
commenced after said dates in either of said years, and such applications
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 separate place of
business during the calendar year of 1957 for the year 1958 and the
calendar year 1958 for the year 1959, and the gross sales made by him in
each separate place of business during the calendar year of 1957 for the
year 1958 and the calendar year of 1958 for the year 1959 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 transactionof business for the place designated
therein. A change of location may be endorsed uponthe 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 manufactur-
ing any tangible personal,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 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 1957 for the year
1958 and the calendar year of 1958 for the oentiex year 1959, the fee
to be paid based on the number of employees employed and on the total gross
sales, respectively, for each separate place of business is the amount
set opposite the number of employees and the amount setopposite the total
gross sales, respectively, of each separate place of business, as listed
in the following columns, to wit:
88
----- -- —--- -
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NUMBER OF EMPLOYEES
10 or less $ 7.50
11-25 15.00
26-50 22.50
51-100 30.00
101-150 60.00
151-200 90.00
201-250 120.00
251-300 150.00
301-350 180.00
351-400 210.00
401-450 240.00
451-500 270.00
501-550 300.00
551-600 330.00
601-700 405.00
701-800 480.00
801-1,000 630.00
1,000 or more 855.00
TOTAL GROSS SALES
$10,000 or less $ 15.00
10,000 to 50,000 45.00
50,000 to 100,000 60.00
100,000 to 150,000 90.00
150,000 to 200,000 150.00
200,000 to 250,000 210.00
250,000 to 300,000 270.00
300,000 to 350,000 330.00
350,000 to 400,000 390.00
400,000 to 450,000 450.00
450,000 to 500,000 525.00
500,000 to 600,000 600.00
600,000 to 750,000 675.00
750,000 to 1,000,000 825.00
1,000,000 to 1,500,000 900.00
1,500,000 to 2,500,000 1050.00
2,500,000 to 5,000,000 1275.00
5,000,000 to 10,000,000 1500.00
10,000,000 to 20,000,000 2100.00
Over 20,000,000 2700.00
The above license fees are to be paid at the City License Assessor
and Collector's Office at the time of filing the application as provided in
paragraph (c) hereof.
"(e) For the privilege of engaging iVany or all of the
businesses as above enumerated and which businesses are commenced in
Salt Lake City after January 1, 1958 or after January 1, 1959, a license fee
is hereby imposed on all persons so engaged in the amount of $22.50 for
each separate place of business, payable on or before March 1, 1958 or 1959,
respectively, or at the time of commencing business if after said dates
respectively.
"(f) (DEFINITIONS). 1. Engaging in the business of manufactur-
ing any tangible, personal property and selling the same at retail for
delivery in Salt Lake City shall mean the actual manufacturing of any
j
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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 or the taking of an order within Salt Lake Cty
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 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, poultry, 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 engaging in the business of selling tangible, personal
property 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 who maintains no established place of business in Salt
Lake City but whose solicitations, taking 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, owner or manager of
said place of business, or wife, or any member 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
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 the business of selling
tangible, personal property at either retail or wholesale, or both, in Salt
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Lake City, during the calendar year of 1957 for the year 1958 and the calen-
dar year of 1958 for the year 1959.
"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 other-
wise 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 services as well as tangible, personal
property at either retail or wholesale, or both in Salt Lake City, such as a
contractor, carpenter, plumber, electrician, builder, etc., either under
contract 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 incomputing 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, means any individual,
receiver, assignee, trustee in bankruptcy, trust, estate, firm, co-partner-
ship, 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.
"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 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.
"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 importer is also the wholesaler or retailer
thereof, and whether 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 anyother
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provision of the ordinances of Salt Lake City, Utah.
"(h) Whenever 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 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 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 provisions 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 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 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 file 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 refuses 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
immediately 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, inventories, and stock3of goods, wares
and merchandise of said Licensee, and itshall 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.
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"(n) Any license fees due and unpaid under this ordinance and all
penalties thereon shall constitute a debt to Salt Lake City and shall be
collected by court proceedings in the same manner as any other debt inlike
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 exception, 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 sub-section, sentence, clause, phrase, or portion thereof, irres-
pective of the fact that any one or more sub-sections, sentences, dauses,
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 immediately.
SECTION 3. This ordinance shall take effect at once upon its first
publication.
Passed by the Board of Commissioners of Salt Lake City, Utah, this
24th day of December 19 57
•
OTh� yy
�e l y e
( S E A e
BILL NO. 88 of 1957
Published December 28th, 1957
•
•
AD51•35A
�gpl Notices Affidavit of Publication
AN ORDINANCE
tttAN ORDINAIs'CE AMENDING ----
r,�PiON 10 zf19S f the e bile
f SIR to C't..
Li I 1'to t t' t business
I�t A LII
(f to f ..R ,n eny p tangible
µt-21A SS•
itersimal erobetty and l�:l fol delivorY 11 Seloe al[ Lake
Lahr Cats t°[spent either
at
retail or nolholesallc,PropertyYr bioth it
ii L.ikc City.
t oners o by he Hoard of
Commissioners of Salt Lake City, D M Oekey
uvah • - -------- -- -- -'— ------- -- -
S1;CTION t That S t 20-2 ---- -- -- -- ----
10'I f O e j -t O'd' f
S it L 1 C Iice if 5 1 -
R^in first dulysworn, rlexlces anti a s'ilfal hf,i legal a(lurrlisirt
l n 1 business.' Ls Leer iRt 9 1 ° y J U
liver, in Salt L ake e�y�'(rnd, lied of the DPSCRI�T St
i1N1 S1l) L/11�1
• either t deigns.
s wholes,.
lc. GRAM,7 a Judy ],except St trulu9) (11°f(,'-ip(Lg ter pi'lllte(I fll 1101 1'm-
1 h 1 It Lake City,h d 11•,h irarigft(lge with p en CI'flt ('fir(-(!I(itiofr If[ 11tt117 our! tll l Wished in
the n 1 d to
'rc'TioN zd--l°7. BUSINESS Salt Lake City, ,Snit Lahc. C`ounly. in 1110 Slate of O(rlf.
LICENSE. tai It shall b.'
Ile,6any nem. 0
inc r 1 'ct II in d
t iPeres l i de- That the legal notice Of (((if If. a copy is attached herein
selling
the
Salt Lake.Cites or,of
aellme a Lan Fiblc personal >lo
e,tY at
any
tailotelleaale Salt Lake City Dill No. 88 of 1957
m both In-At Lake city doom
tits y rats and license
without --- ---- ---- ----- -----
ii it obtaining o a li ccnvI ac here.
h
An Ordinance AmendingSection 2 2-10 ter t it ns or °`s this a" 7
• f the -
n
ornce, and violmien any
i'eo[ - —'-'-- -"-
with i
or failure to any
:°-
n thereof Shall be -bed's relating to Business License to engage
vivid punished n
tiontioes of sided bn the
o�:cll��ances of Salt Lake CItY.
U (1 En
mote-• er iif thtl busiresses
in business of manufacturing any tangible
th,Recorder f Solt Lake CA i .. ... ............. ..- -.-. -..
:at 1- of __--
1 .icipee a oS h 1 -e snail l is-
i1 personal property and selling same.
• d��,b °tuna irne rma
tin..hes<ayment
and
(t u. feet os n ni'.;�t. ?tb s;� December 28 1957.
for "' was publishe(l in said newspaper On. 9
cation shall hefiled forteacien t re
orate mare of business With th
f sc A.: or,f cbet t°`tht.
LakeC'
-t dad of March of each of the .. ............ .�--_-..
se,s 1958 d 959 f. ach of
before
hor
f -1 b I ou set faith
such DI- .
h h i t t I5 "�
} l i t t .t b th' ,L ) T /
hushoios, the 1 du nuinhei of b huh
in ],,¢gal /1(4(J01(l SGIYCt Cofer/.'
ratio einolo ce late place f fi i
`lilt SntFe c'.Icnaar of I g
Poi'lift v 't9th YeAl.c 9.o nr
ihc'Iross sat tin de y hi and
sates made'br n;m n,
gross
ndt ut° Tte of bnsSW%1
`�u�lnu ethe calendar os 1e!,
for the Y 51I f a de the c len-
dav such of]ed information fur the scat'1150
.find such sses idC he the
r 1 f renal,.
30th I1 d iwho 1 I f e p
t_ ,,, before me this
--_- ._---- _.clay of
cd 1 t r the t :bonl to G-1S _._
nbusin,ss torthe place d tia- 57
teed,bcicin.o chahi5e of loca-
ion bn ch.lorsed upon the AD. 19
pit y the (tit License As-
sessor Ca'iro::iorst the
Dav-
Ieent of fee f$1 Od°The above
licrnsn shall at all times be on-
UaIS displayed the Dace
f business(1 F tl ih L� t f i
nc in
usithoss of
1 v-1 he hbllt L k al 01 1 Itf
ertboth,5 i I lito vh Heels,
Notary Public
to
r bath,e S,lt Lake City,license
fees c hereby lin,wsed upon every
Fed,Ito he Ppleh
oci soo.1ed bvAcplclsf l�u�ines a c c
s1<iicteA bv�tllim. l-hill)fee_ Poto
titan ro lvees e LS1
b- n` I d Le61.
eon c ` ( bm. e 9
n theIola!
I acoatate placer h[1954
ids
tea.F.;[11�R 9the t eaa i�t
hn.tto be na'd bawds n: the I
ot f employees employed r land
he otal soles,
haly,fn rs eth Fps tot set•.cptnf
0Ltei they numb,ofaemgqluvece and
II a IsaleaL se[opposito the tafgt
0 1 ate laceeo(bvalnt=s5,oh 1 iied
inl`,e,-allnvi'n3 eeltnnns,to,�
"for The amount of net Dlah I
Legal Notices a• TI term .Flea
1 eludes the anteinit of ill,unnnu
II any tangible. 1MOP-
included in ilie nliii,of Me Minn
to at either t llwholesale.
of both,r Salt Lake-C' shall t sold, U t 1 d l.- to
NUMBER OF EMPLOYEES an the 111 lh. 5 It L k I f h 1 - is t f and
e
to less S. 2.a0 City m the t k f d
Ka
oU n salt Lake CPI( f whether sstatedtseparate
bi 0 -z.'� t m a son 1 ,III
�1U0 30-00 tl 1 -1 11 a tb said
1 h The license1 1
101-Ia0 6-00 'lh the actual delivery f d
201-200 9010 t ibl,personal t to, _ b this I:hllalb taxes
2Ul-2hfl 1a0.00 a dues,take placeb with- Anion i b other
301-5U0 1-10 i theState f, i. f a f Stilt
0,04(10 t 0il0 3 F t eth d -
9b1-41U 210.00 h 1 , d t 1 ] I L C Cl I Whenever f scontifed
01.950 240.OD abovedefined, shall include a)0
qhl-been 00.00 retail al 1 d by I b I I
w li tileday
Ul:U0 3o000 merchandise broker, bb.-fn_I I h 't 1 1'u t -
001-000 400 00 [ [ r I.1 t
001- 0 0 00 h L t l h l ..d
001 , 6 00 1 D 9 H L CC h t
801- O10 } th D £ ll tg t g bl li S the Mc 1 imposed by Ual I
1,000 00 1 L I e 1
TOTAL DROSS Aif -Wholesaleb tf h {I[ I It shall be the duty f
tt 10000 less 1'_00 defined Wconduct' ch b liable f the -
10000 0,0000 0 under b ihmei 1 ice Unposed
50,000 0 0,000 60. style method of herein cs l by this ordinance t 1 'Ind pre,00
100000 to I50000 90.00 well as mentioned rde(hods e d [five 'illl
21(4000 to 250.00 150.00 well as producers d itf him nursery
moonlit of
00 000 to 250 000 220.00 pros, vltr,v, dairy or nurser accurately books reflect i
250.00010 .0 U00 00.00 pl'4. h �. wholesale, d retail miles.
100,000 to 3a0,000 330.00 t The terms sus separate l 1 h' t't.
350 000 to h00,000 390.00 lace of business' I used Ireton. mined the amount of hems,
400,000 to 450,000 00'((0 shall include each0a rate etab- fee or which h v lie Meh(
• 450,000 to b00,000 52 00 'Ilshment or lace of^operation. ruder the provisions of this ordl-
500 000 to 000,000 62000 whether operatino unit.the same
Of0 C00 to 750,000 625.00 name or not within tUe corporate () lietuins moleto the ]I-
750000 to 1000,000 825.00 limits of Salt I k City including CellSe ASSLiSSOS iind f_II f
1.O0 0 000 t 1,500.000 000.00 h o 1 1 f lodging Salt Lake i'd b this -
1,d10 010 l 2.rf 0,0 0 Hr..ell f thesame held t by d
2.0000 t SO(0,00 o0 ltsemenls listings, the vordinance h 11 shall htt subject t the
5.000.010 to10,000000 1..50000 -theestablishment placeof 1 f _ t '
10,000.000 t 20 )0 000 2 00;00 operation fengaging n i City L A I Cod •
0,7,20.000.000 ovelie 2,700 e personal
_ business of Belli either
tangible.tI tasauthorized t
I f t b Pecs n i p t t retail io those f t authorized
raid t o City]i A-- 'wholes both Salt.eL 1 t Dof
and C 11 t ro tit - City, the1 f U 1 d Commissioners d f Me to shall1 be
ke
i f l M1 p t - L d nts l lh t 1 t [f t k.
or
V h(el h t_ f Salt Lake Cityf n I do t f h p i
el F 1 1 f 8- hestablisheda t is
log i ll t h e - 1 f b S.lt Lake Car I t 1 i 1 it
as al t d d I'1 'but whose1 k' ex-,
lupine.. d Salt d. and 1 1 tangible, 1 cont ,l h author-
Lake Ct afterJ 1 102 JA I n [ h retail 1 I
afteror J 1.1959 t. wholesale, both. Salt L k I No ited IIO this
fee is hereby Moos,on all ;City continuous d persist- 11` t t f to a
sons so I thei t 11 'I II 1 - I(I< a rake
2.50[ I t I f The t pl shall I reMiti k Mc me to he i
business. payable1 t! Ie •A1-'11 , 056 0 101, 3 t d 1 1 l ' 1 f (1. Al,' t whom
t f t if U f th f 1 d - haw. the
iud h if oft.spict d of said person or I 1 b
named,simeseeip if l of b is I A 1. C
l f 00
r[ FJONS operated i t person or : f violating
ia
without h help, 0 t f comply with all
•
ih 't of entnIOYed
If business o f this d e.
ereunder
3 I City I nl h fails. i.l l in,II any l refuses t CI
mom ane iih itt h_1co 1 h personal
of 0010 lo0ee as e d herein,. The term (number h.Itf T application 10 pay thefees
oe
di mean
Lace City d selling the et 1 averageu. employees t f- A.' dCll_lrof
engaged i er businesse 11- Salt to Lake City authorized to
.tail f delivers( h- thec - tangible,retail
1 4 t determine- tl t f the n
' sate limits f Solt L 01 Cty. I,that iT 1 o wholesale, i both, f se tees due,to. ther y m ilrt
'2,Engaging hr the business of n Salt Lake f 9 doling e cal. • no .and tcerist.:iof he mail 1 amount
i to lc� ^
. o
day year e ,.,,for the y notify arch led. rile e the amt ants I
96II and the calendar 00 c,0 , leshrIll nee. he nn so i
19 c i
id f the year ants. amount
boll thereupon bb a ni nine,-for
te i t meal]
Cc
p C ns4 due an shall be 1m - 1
ordinance,l retail sr'cajr l m of del mining e a me mu-rinse
f icier fees 11 the amount of the 1
cons 01 Lhe uh as a Mambos [e to theca shall
44
actor such as a rte.who
our-' s1010(0 anti doe
xsnll have F
chases r b h c to al(n[thett.:les,o 1 t
f in tangible,rating the s,1 his f goods, and r ]stocks
..
finishedrtvork othe'.t s
t '.d 1 i Mall Mt
de d e his ultimate
_ shall b unlawful h 1
an d
1 1 .it 1' duly CI d
h 8 F'I th oftl' -I� ,Collector
ttfr ee cc Ih, t 1 all t
hnes
b f il' 8 sellingI a Areany tl t fees duencl
services as 11 tangible. akt 1 this of l d
t'th 1 i'e 1 1 tit TrS Ill L kc ( 11 _al ll ha -
tit t a debt Salt Lake City
City, u 1 t and shall be collected 1 court
" t Pico b lei i il, b Proceedingst' some r
t either contract tl yroll debt i III nt,
the shall U deemed he �which 1 :hall be addition
engaging the h of sell- C stcc.
ing tangible.hl 't t a 1 If any subdcetion,
'tl t, h 1-.I b tt bt t at h t ,
5 It L k (,'L b t t f this I nol d but
t lino r sales hercu lei shall C it Ibn t 1 t any ptron. it
4 ke s'Im'aWon my the loot
ann Ile" to bo invalid
amount nec�ived bet- eh der'n or" v natitutional br tllcdeci-
s• the selling price of ate tnndible 1, iof any emit of compete.
or:Personal
I (both Cass sold tit C t affect t heuch.validity f thecision all
:I t or as included in the ou- lb r dons f thisordinance.
[ra t. 0'he Boar( f Commi.ssio Deis of
"0.The word used re .Solt Lake City beset, declares
his ordinanpcPn in- i 11pi It would have adopted this
d d 1 t- t' ordinancei each suP section.
tee in ba t _ t fe It_t ace iion f shirt t the
or prim ,
t: t hl. stork ture, di om- one o U
club,
bi trust t Cte that 1 r
1/011, t -t of of tat' s .1 -_f be
of individuals t it. laud Invalid or con Lit-I
belle mt '1 as
fra-
ternal itotherwise. tl iI.
0 Th L s sales' S CTION 2 1 to os
used here d. not Ire luck' as h ck, it fth.00 oe 0 Ill it
p (a1 The t amount tf a Federal I. f�lv f tl nba. 1 Sea it
tan - sad r,,lac tr t tl r r -cr droll
except with ,txto t; ai(..
l wholesale I h to imposed rcT Or!3 This ordinance Mall
the wholesaler.1 h- I t once in all ifs first
h d
f whether or not the I se el d .
amount of Federal Ti, _ stated Pasted C IL t �ih,
I slim as a corn ehage,'• I .e2;sl f Jrn .V.
.aid A1)171 1 SI1\l APT
am
Ilia n AtAN J_1IOGFNSE4
1I'ALI YtIP" lt.'eurdcr
IPublishcd Decemlber 2fith,195'2:
gg