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89 of 1951 - Ordinance 89 of 1951, Amending Chapter XXXV, relating to licenses business licenses, fees, etc. addi V Salt Lake City,Utal1;rn 27 N95 1 ,195 VOTING Aye I Nay Burbidge AMA I move that the ordinance be passed. Christensen . . t Lingenfelter . Romney Mr. Chairman . DINANCE Result AN ORDINANCE AIr1ENDING CHAPTFR'7XXV OF the Revised Ordi- nances of Salt bake City, Utah, 1944, by adding in and to said Chapter a new section to be known as Section 3729, relating to licenses. Be it ordained by the Board of Commissioners of Salt Lake City, Utah: SECTION 1. That Chapter XXXV of the Revised Ordinances of Salt Lake City, Utah, 19/44,,7be and the same is hereby amended by adding in and to said'Chapter a new section to be known as Sec- tion 3729, r elating to licenses, which shall read as follows: "SEC. 3729. (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 City; or of selling any tangible personal property at either retail or wholesale, or both, in Salt Lake City, with- out first obtaining a license as hereinafter set out, or to violate any provision, or fail to comply with all of the pro- visions of this ordinance, and any violation thereof, or fail- ure 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 li- cense shall be issued by the City Recorder upon a written ap- plication therefor filed with the City License Assessor and Collector and upon the payment of the fees as hereinafter sejr SS9 -2- 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 year, or before commencing business if the same is commenced after said date of any year, 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 b, him in each separate place of business during the preceding year, and the gross sales made by him in each separate place of business, during the preceding year, and such other informa- tion 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 y1.00. 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 ma ufacturing any tangible,personal property and selling the sma- 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 upo ' every person so engaged, to be computed and paid by such per- son on each separate place of business conducted by him, whici fees are to he 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 sepa- rate place of business during, the previous year, 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 set opposite the total gross sales, respective -S- ly, of each separate place of business, as listed in the fol- lowing columns, to-wit: NUMBER OF EMPLOYEES. 10 or less 5 250 11-25 5.00 26-50 . . . 7.50 L1-100 • . . . . . . . . . . . . . . . . . . . 10.00 101-150 20.00 151-200 3o.oe 201-250 40.00 251-joo 50.00 301.-35o 60.00 351-LioO 70.00 401-150 80.00 451-500 90.00 501-550 100.00 551-600 110.00 601-700 135.00 701-800 160.00 801-1000 210.00 Over 1000 280.00 TOTAL GROSS SALES. 510,000 or less 5.00 10,000 to 50,000 15.00 50,000 to 100,000 20.00 100,000 to 150,000 30.00 150,000 to 200,000 50.00 200,000 to 250,000 70.00 250,000 to 300,000 90.00- 300,000 to 350,000 110.00- 350,000 to 400,000 130.00- 400,000 to 150,000 150.00- 450,000 to 500,000 175.00- 500,000 to 750,000 225.00- 750,000 to 1,000,000 2 00- 1,000,000 to 2,500,000 350.00 . 2,500,000 to 5,000,000 525.00. 5,000,000 to 10,000,000 500.00 10,000,000 to 20,000,000 700.00 Over 20,000,000 . . . . 900.00 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 larch 1st of each year. (e) For the privilege of commencing and engaging in any or all of the business as above enumerated and which busi.nesse• are commenced in Salt Lake City after January 1st of any year, a license fee is hereby imposed on all persons so commencing and engaging in one or more of such businesses in the amount o 57.50 for each separate place of business, payable on or befor:. - March 1st of the year in which said business is commenced, or at the time of commencing business if after said date. -11- (f) (DEFINITIONS). 1. Engaging in the business of manufa.- turi_ng any tangible, personal property and selling the same at retail for delivery in Salt Lake City shall mean the actua manufacturing of any tangible, personal property within the corporate limits of Salt Lake City and selling the same at re tail 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 mem the selling within Salt Lake City o. the taking of al. order within Salt Lake City for any tangible personal property at either retail or wholesale, or both, who 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 whole sale sales made by a merchandise broker, jobber, factory repr: sentative, 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, poult y, 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 hole or other place of lodging If the same is held out by advertis:- mends, 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 out side the corporate limits of Salt Lake City of any person who maintains no established place of business in Salt Lake City -5- 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 any mem- ber of the family of said person or persons above named, if the place of business is opted by any such person or per- sons without any other help, or any person employed in the operation of said placo 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 re- tail or wholesale, or bath, in Salt Lake City during the pre ceding calendar year. 7. For the perposo of this ordinance, a retail sal; shall mean any sale of tangible, personri property to the ultimate consumer. A contractor such as a plumber, el.ectrici. n, or builder, etc., who purchases tangible, personal property for incorporating the same in his finished work or otherwise uses the sane In his business, shall be deemed an ultimate consumer hereunder. B. 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, building;etc., either unde contract or otherwise,shall be deemed to be engaging in the business of selling tangible, personal property at either re tail or wholesale, or both, in Salt Lake City, but in comput ing 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 wholesal , or both, as sold outright or as included in the contract. 9. "ie word "person," as used in this ordinance, -J-- moans any individ.lal, receiver, assignee, trustee in bankruptcy, trust estate, firm, co-partnership, joint venture, club, com- pany, joint stock company, business trust corporation, asso- ciation, 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 no., 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, wholesaler, jobher, or upon the consumer and regardless of whether or not the amount of federal tax is stated to customer 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 cue 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 any other 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 cant of the amount due shall be im- posed. Such penalty shall become a part of the fee imposed by this ordinance. (1) 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 provi- -7- sions of this ordinance. (j) Returns made to the License Assessor and Collector of Salt Lake City as required by t'nls 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 P'rst authorized to do so by order of the Board of City Commissioners, tit 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. (k) ITo person required by this ordinance So make and fire 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 3oard of pity 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 refusie to file 'r .s application and rip the fees as and when require herein, the License Assessor and Collector of Salt Lake 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. Me amount so fixsd shall thereupon become the amount due and shall he immediate y payable. FOr the purpose of determining the amount of the license fees due the License Assessor and. Coll.ec or shall have access to all of the books, records, invoices, inventor:es, and stocks 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 authorozed aront free access thereto at all reasonable times. (n) Any license fees duo and unpaid under tiAs ordlnanc, and all penalties thereon shall constitute a debt to Salt Lake City and shall be collected by court proceedings :in the I -8- 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 invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining por- tions of this ordinance. The Board of Commissioners of Salt l Lake City hereby declares that it would have adopted this 1 ordinance and each sub-section, sentence, clause, :phrase, or portion thereof, irrespective of tho faA1i4thai any ane or mor. • r, sub-sections, sentences, cla,uses pk3r,4s,osw or0ortioris thereo be declared invalid or uncomvtitut:iona3. ^� SECTION 2. In the opinp1o4 of the Poar4 of d9ommiesioners, it Is Necessary to the peace, hed;d i and eafet qof ;the ;i4,14itants of Salt Lake City that this ord_napee shatak16 eOcept di�binedi-atel . SECTION 3. This ordinance shall tyke.' offe9 upom its first publication. ° .' / Passed by the hoard of Opnsoissi ers of Salt )Lake City, Utah, this g7rot.sy of , P. 1954--, �- 4ayo `7 ft' J / ,) - fA City Recorder C j Affidavit of Publication STATE OF UTAH, County of Salt Lake AN OItnIN'ANCE AN ORDINANCE AMEND r Nr'�' Cl1APTEli XXXI, OF tho Revise,/ Otdpancea of Salt Lake Clty.Utah. 1114f, by adding In and to saki Chant, e l Section d'2n.l rsa Clog lip Peens, �)('i�..Y a ye It mealncd by 1.h. Hoar. of Cninmldalonu5 of dolt r,a City, Being first duly sworn, deposes and says that he is ad- Inah: g he ' r ° ,Soof R /TION sdOdinance„ nh vertising clerk of the DESERET NEWS, a newspaper Lake Cicy, Utah, ]94e, be and the 1n nod tohereby ale Cho ter ad new eectlnk be know„as Section Phahr' �len published in Salt Lake,City Salt Lake County,in the State Ing o licenses,which shall.cap as follows: of Utah. 'SEC,:CM.fa)It shall be unlaw- ful ler any person lo business of manufacturing fitly 1 i line. bible, personal property and selling 1 ala e retail for selling y That the advertisement tnnklblekpersonall f Iling any property either - 'tall or wbolesate Or both,,In sale Lake Clty,wit haul first obtaining a license n ',erclnaiter set it,n to An i'r(i ill tlC;G J:l '!O• vlol ate anya pi'Ovlvlon,o fall to com- ly with 11 of the Provisions ofthis nrd hence,and any violation thereof, r (allure la comply with any pro- vlsle hereof shall he punished a misddemeanor as provided by She ordinances of Salt Lake City, Utah. (m)Every person engaging In one .set out of securee bush sses from thenbova Re- corder f Salt La City a license Ip'each separate place of busslness, 9nch license shall be issued by the tic ILecarfier' port wri lien he Cl ty Lic Ee Assessor Iliad Collector ol the City License A payme and Che fees he.nd upon the payment o of th¢fees eeratel place tel one for each - n place of business. apF Ica tin )shall b The required f written each separatese C('c lE;l C,;e ]C1.� pia b Inca with fhSLicense was published in said newspaper on_ and Collector e[Soh Lake City on or h year, the of day of 'March en log f buslilnessal if or before f sum`°Is ,I after said date of same year,and such appllrallen shall set forth the clan rider which appli- cant transictsi or Intends to transact business,the location of each separ- ate place of business, the average number of employes emproyed by im ) in e h separate place o bus, bus r s uring the preceding year.a d _ the gross sales made by him,In 1each parole place of business-der- Advertising Clerk ng the preceding year, and suet Other Informatmn th license Assessor and Collector Illay e. Such license Is net transferableale and is valid only for the person under v hose-Hoot ill 'btl�155 gq99tl for the Erarisacifd zMrl f�d L EM1e. lilaco d herein��cAu change 9 'n Ioeatfalr-Ev:hc eh'lbysed upon i to be f ore me this day o f the ne,..,,fly she.ICity LiechS,, Assessor nor.Colleotor non the l icensenthall fee ails times be above A. 19 con- xplcuously displayed In the pitce t] of business far which Issued. (d)For the prlvlle5c of Incaking In the business of manufacturing any tangible,personal pronorLy antl sell • - I g the t retail for delivery in Salt Lake City,or of selling any 1/ ngibi i .. i p 1 Y L It / .�(�f r f , r Lake City, 11 f n rtwholesale, h ere I Salt �._� Notary Public hereby fine a i pop o c y p.a , n n- saced. Eo n computed and paidlace such b person o nab by h.. place. , arert c c cooed by inn,which fee n be computed n d based are of, of both ntho raga c inept ate place o rm Ngerd In an separate gross of buslnc.h. and on the total g salts a ach separate year.of business Julie Rothe based o year, mph...of[oe ti need plore, yees tines,respectively, and y, the Intel prate salts,respcotivcly,for each separate place of business 15 the amount ens opposite the the. i p[ employees amount eel.oppositc rdie se f capecncA. of eeen .In the I of columns. as i tetl In the lnllow n„aolunins. to-ail. NUMBER OF't Ier:no o rs 10 or rent $ 2.50 11.25 5.00 s,1.o 7.50 51 o I tEin 20 en 1 151-200 2 201-2.50 sees .. sees.. sees 40. 00 0.0 251.200 5000 301-330 351-400 /0.00 lair or both, fn Dolt Lu':s City, 401-4,50 00.00 .ouch sonl,[zcto r, cat'bente[, 4b1-500 00.00 a., ei¢etnc]e.n, builder, 5(sl-u50 sees 100.oa plumber, etc., chic under cont"ail or etherwlsn 551,h00 110.00 shall be deemed to be alga,g 1n 501-700 135.00 the business nI selling tangible,per, 70l-800 160.00 801-1000 .al property at either retail or 0.0D Son sees 280.00 wholesale,or both,In Salt Lake Cite, Over 1TO sees but In computing mass salts here- ation Tor less GROSS SALES ender shall take into vednldera .fi 10,000 0r l t0, $15.00 only the amount received pcl by such 50,000 t0 50000 parson as the selling price of 0.h0 50,000 l0 1 000 20,00 tangible,personal Property t 0`shed 100,000 to 200,000 50,0D retail o wholesale.asInca or both, a sold 200,000 to 250,000 ...,.._ 50.00 + ¢ zoo,poo to 250,000 70.00 'outright or as Included m the mn- 250,000 to 205,000 90.00 tract. 300,000 to 350,000 110.00 9. The word e, mesn0 a Used 15 In- .250,000 to 400,000 .,...... 130.00 div+dual,oieeiver. s any 401r,000 l0 450',000 .50.00 assignee,tt trustee receiver. in bankruptcy, trust Late, 11m, 500,000 to 500 000 ,sees.235.00 no-partnership. Joint venture, club, 500,000 to'l50.000 225.OU company,joint stock c.21200• bon- I (it)Any Is,nse fees due and u 250,000 to 1,000.000 223.00 'Bless trust corporation. association, Tale, untie" this ort'lnancr- and all 000,000 to 2,500,000 150.00 - society,or other group of individuals I penalties therms snail constitute a. 2.500,000 to 5,000.000 425.00 Acting as u It whether mutual, I deeds :c Salt Lake City and shall 5000000 in 10,000.000 500.00 eoperative,f rater not,non-profit,o[ be collected by c net proceedings In 10,000,000 to'20,000,000 sees 00,00 n otherwise. the sa any other debt • Ot a, ')n,000,000 7000 _1D. The term "giros sales." as in like amount h remedy shall The above license fees are o be used heels,does not Iuelutle_ be In addition 12 to all all other' existing paid'to the City 1Lccose Assessor () The amount of y }tl.a. li e AnnC II of h time I ling t except excise t imposed t b: li r L 00 application,winchshallb o o port or 1h respect retail o clause, 1 dl'brass nr portiont f 11_La-ti '' bolo.,Mon 1 I.L f each year.n ',Wholesale sales whether imposed 0 le)Ivor the privilege of c upon the retailer,wholesaler,,jobber, t0 an axe Dto n nc n� a i I enraging 1 v or allnef p n the 'and regardless h Id 1 Intl r u e 4it'aior;A oy h b l r b entrnoratt rl of whiether m not the amount of n.'Tiff' 11 n or any car L o[co npe whir,And b r commenced Federal L 1stater] to ncustomer t_t J 1 df ctlon +h dcclsson shall In Salo l,akc city alter January tat .a,pau'ace charge:and n I t the validity of the rum sin n[any Year,a license fee is hereby as The amount of net Utah State Jno oarinons o[Ihis o alnanor' fee Aoatd f Co+mnis0Iprl0rs Bal4 Imposed all persons s ore- sales Yak.niene Lake. City hereby tleclares that It more o and "sink' 00 non hefir 1Eel, Thy mrns "Frees sales" In-ace n Itl laava aa0ptcn this ordlnanoe more n( ilrh+nbuslnesses in one 10000 the amount of any snotace and ea. .sub-'section. me c • lint of $7.50 lnr each separate Eater's br' importer's ciserr tax In o�au5e, phrase, or portion s thereof, place,of msslness,payable on or br- eluded in the prise of the property hies L1v0 of the foot that any one hn[ore March 1 f the year 4. sold,tie though the t p which said b I. u red, r'importer is also thewholesaler 1 phsib-sections.pt1 ns th or at the time of commencing bush- r fairer thereat and whether or rf br deela red Inv.lid or union- .If alter said date. not the amount of such tax Is stated .stltuafon al nest) (he,:PI sines oI. 1, h ctur- a a separate nser to 6F.uT.T.c 2.Ira the npinlon ni the Mg In a the business of menu/ae:ur- • is The license lens in adds by pear,0'e o etntiss toners,It is r. Ins tangible, personal rep- this ordinance shell be In addition to the peace,hexlEh an,iacity li- fer and stlinsg the goer t P tall any and all other taxes or o oft Ehe Inhabitants of Salt Lake Clty 5elthe in Salt r.akteCityturf 0 all eases of the r any ulnae Prot that:his nrdinznec shall Lake, (feet nman the actual ma nafatmly w a Luviske of the ordinances of Salt immediately. In the • tensible,ate limits s of Sal with- Lake City, Ptah. SECTION 3.This Or1 first p, hall Chine d sell-tbc 050 ,o sett Lake /h-aidWheneverto any tee required on take effect ,pert Its first publlca- Clty and '_Ill F the'tame t. orate he Pale, b) Lh s ordinance o Is not L Mi. , odelivery Lake the etc itpaid.becomes on or before the dry en ltyi of f d bet Salt LakedClty Ulah, saints a[ Salt tale.CityPers 1Vas delinquent,a penalty pen of nr.sorrrs 2_ Engaging In the business n[ tt (l31 per cent of the amount this r 2'f.h Ott of December, A.n. saintly any tangible.Personal m'op- due shall be Imposed.Such Pena'.,. 1951. 0 .1. Glade arty t either retail o tvholesale, shall become a apart of the fcc In+- Mayor or both, InSalt L k City shall posed by this some moan the a 11 the Salt Lake II)It shall be the duty of eve, lona C.elite, City or the taking, der I so liable for theof within Sal Lake City 1 y t g' any license fee imposed b5 this ( I" bee personal proneray a either - ordinance r keep and prese.rve for f L O.fl. ease o wholesale bald, when a period of five years such books Published and Ilrcr r.her)P 195E the actual delivery or to,, tans'I- and 'e will accurately whole-I r parson al property 1 or e,pea, sees the(1 Lai of ales an frm take place anywhere within the State sale zed nee tall sales and from of .Utah,For which can be determined Ic theamay amount. 3 F ' le purpose f 01 d of a,v license fee for which h. rev 'hot 1 ,retell. he I ble under the p' I I [this defined, shall -n retail or 1 lr:,l i , 0 0 h- I I,sot and made to Collector of sakicense Lake 10.• ne broker. Jobber, se WITiner tap- Assessor n alive, t, einon e,ter Ill, melt n tt he ade Yp this blic ate, email ce salesman. cat amp,othe, i by they be subject ate the Inspection of Y 1.'ng engaging h business f sating either tangible personal prop- Y sor son except the City License nr L> et chair,- refill o wholesale, Assessor r and Collector his e - r both, as Imam ooned, o who hot,zed agent to those persons ands.,such buslne..ss under or by first mithorlped to do 1 by order of 'Any other corms .style of• method the Board f City Cnm nrlssionrrs,it. of herein specatically mentioned or shall be unlawful fee any Aersen to defined, as well s m'odu oars of make public o o inform other' farm duce,eggs,poultry,dairy or person x to or contentsrtopermit u'p informationcontained products. the inspection of any return s e t nursery 4.Te terms each separate place xr.p d. n[ business" as used herein, hall s Is f .his on section autism by t sin No person :.soiree by this include ca h erasion¢establishment ordinance to make an,file e return plane ofoperation,whether open- shall make and file false return a.'tin fe+n und er ndea same Lhe name not knowing the same to be false. the corporate limits o Salt (1)AnY Person to whom a license Lake City,including a home ernother Is Issued may have the samerevoked lace of lodging if the saute Is held b,order of the Board n[Clty Coin- oatby advertisements, listing's, o fasloners upon Ills violating any p other e wise, 0 Lbr. of all persona n- provision,'2 or Ills failing to fully Ware of op oration o[a person en- is n with all of the provisions of tangible, 1n the business of selling 0000 this nrd Inanre. a g161 c,personal prnperty at cithnr (s. IC any licensee hereunder her hretail n wholesale,the or both, 11 Sal: tans.acgcto o refuses to the his Lake city, o'the asset 01 bull/loss applicationherequired and per the tees i and located It Lakeak the corporate ase when reuiretl hector, the License who of Salt i02City o any person Assessor and CO. for of'bait Luke who maintains I'noestablishedLakCity place Cityamount i [hhe tic to,fees due,ine the I business In Salt bode f o but ant of the linens¢lees due,to- whose , d solicitations.or taking o tangible, 001'.s gables won non aisles and ilicen ee and a's leg a I' [or noset per- of by mall to sot de such licensee nnl ale,or a in retail n of the amount so tll thereupon br- wholrn011 or both,1st Salt Lake City mat so Mad shall 1.and shall br- a,: nn Leeu pus and'employee" e the amount due Foe shall be r5. The term operator, owner o shall pose of Beteely minin c, For' tit put- t fhta 0000 owner or man- Dose ce se feesi due the amount, r, plain of 0 b he 1..1 the hearts.Cos due the Lshall Dense Aac- wf(ed. ender'of ons f above and Colluder hall have ro said f the p persons above � 11 of the hands, ids, • named, 1[ the n of business i invoices,ode. Inventories,and and stocks of rased it any each person good,. warns d merchandise his¢ e[ any per without my other hot^, n ate licensee, and St lease d till- any Person employed In the nr lawful for any such licensee to re- salon 0f said Illfluc of business¢ln test Lnc License n 0, A-atcsror art, Col- e, c posit➢- lector Access Ills duly a u:all axed agent 10 The t0.0 numb of - free a ages thr+'eto at all reasonable pinyeos".a used herein,csha'lt mean Imes.co the a rage 1 number of employees engaged In the business of selling u tangible,personal property a either retail or wholesale, nr both, in Salt Lake City during the preeeding calendar Year. 7.Iror the purpose of this ordin- ance, retell ,ale shall mean any sale of tangible, personal property t0 the ultimate consumer. A con- tractor such as a L,El!,er, el0210- clan,or builder,etc.,who purchase' tangible, personal property for In- corporating the sr e In his finished 0s'k o otherwise s u the same In his business, .shall be deemed an ultimate-con.'u her hereunder. I 0.For the of this ordin- Ic[, any person engaging In the ln Age rtl_oh<ILlna+t t lolling scrv-i 'eV as 1'0 ante.,r letlelol �na)tC l.➢ nt tonal r.II o .Lour=