93 of 1946 - Amending Chapter XXXV relating to licenses-business franchise license ROLL CALL DEC I94
VOTING Aye Nay Salt Lake City,ilili, ,194.__...
v
Affleck I move that the ordi ce be passed. )
Matheson . . . /
Romney
Tedesco
Mr.Chairman . . F"
v AN ORDINANCE
Result
AN ORDINANCE AMENDING CHAPTER XXXV of the Revised Orai-
nances of Salt Lake City, Utah, 1944, by adding in and to said
Chapter a new section to be known as Section 3721, 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 and to said Chapter a new section to be known as Sec-
tion 3721, relating to licenses, which shall read as follows:
',SEC. 3721. BUSINESS FRANCHISE LICENSE. (a) It shall
be unlawful for any person after the first day of January,
1947, and up to and including the 31st day of December, 1947,
to engage in the business of manufacturing and selling at
retail any tangible personal property, or to engage in the
business of selling tangible personal property at retail,fin
S4/t4 4K€(VI
without first obtaining a license from Salt Lake City so
to do, or to violate any provision or fail to comply with all
of the provisions of this ordinance as hereinafter set out;
and any violation thereof shall be punishable as a misde-
meanor, as provided in the ordinances of Salt Lake City, Utah,
(b) Every person desiring to engage in the business of
944 manufacturing and selling at retail any tangible personal
property, or to engage in the business of selling tangible
personal property at retail within the city of Salt Lake fly,
shall first secure from the City Recorder of Salt Lake City a
license for each place of business. Such license shall be is-
93
sued. by the City Recorder upon a written application therefor,
which application is to be obtained from and filed with the
License Assessor and Collector of Salt Lake City during the
fmonth of January, 1947, or before the commencement of any such
business during the year 1947, and which application shall set
forth the name under which applicant transacts or intends to
{ transact business, the location of his place or plages of
Ef business and such other information as the City License Asses
sor and Collector may require. Such license is not assignable
and is valid only for the person under whose name it is issue0
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 4
a fee of One Dollar. The above license shall at all times bei
conspicuously displayed in the place for which issued.
(c) .b'or the privilege of engaging in the business of mane
{ ufacturing and selling tangible personal property at retail
or engaging_in the business of selling tangible property at
retail, a. license fee is hereby imposed upon all persons so
II engaged at the rate of one-fifth of one percent on the gross
receipts received from the sale of all tangible personal pro-j
perty so sold at retail on or after January 1, 1947, to and
including the 31st day of December, 1947, which license fee
1 is to be paid to the License Assessor and Collector as hereinL-
1
after provided. The license fee 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 Lakel
City.
(d) Not later than the 15th day of April, 1947; the 15t1-;
day of July, 1947; and the 15th day of October, 1947; and the'
15th day of January, 1948; each person licensed by Salt Lake
City to engage in the business of manufacturing and selling
at retail any tangible personal property, or to engage in thq
� 1
business of selling tangible personal property at retail,
shall file with the License Assessor and Collector of Salt
`, i
-3- !
fr
Lake City a verified statement showing the total gross retail
II sales made byhim duringthe previous three months' period,
j and any person required herein to file such a verified state-:
Il ppS
II ment and who fails to file such statement arixen required shall'
I
be deemed guilty of a misdemeanor.
II (e) All license fees due and payable herein shall be paid
I
II to the License Assessor and Collector and shall be deemed de- I
I linquent if not paid as follows: the first payment to be madd
1
I on or before the 15th day of April, 1947, for the first quar- I
1
terly period of 1947; the second payment on or before the 15th
1( day of July, 1947, for the second quarterly period of 1947;
the third payment on or before the 15th day of October, 1947, I
I for the third quarterly period of 1947; and the fourth payment;
i
on or before the 15th day of January, 1948, for the fourth
I
quarterly period of 1947. Whenever any fee required to be paid
I
by this ordinance is not paid on or before the day on which it
becomes delinquent, a penalty of ten pet cent of the amount
1
due shall be imposed and an additional penalty of five per cent
I
I of the original tax shall be added at the close of business onl
I the last day of each calendar month thereafter. Every penalty
1 fee
shall become a part of the taw imposed by this section but in 1
Ino case, however, shall the total penalty exceed fifty per cent
I
fee
of the original 45e5f.
1
I i
I
I I
I
1
1
I
i
i
i
II
II
II
I
I 1
-4-
(f) 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 off$N.e years such books and records as will
accurately reflect the amount of his gross retail sales and from
! i
which can be determined the amount of any license fee for which hei
may be liable under the provisions of this ordinance.
(g) Upon the sale or transfer during any quarterly period of �}
business for which a license fee is hereby required, the selldr
of said business shall immediately notify the License Assessor and
Collector. of Salt Lake City of the sale of said business on a form
to be furnished by the Linease Assessor and Collector and pay to slid
City License Assessor and Collector the amount of the license fee
then due on the gross sales and the purchaser or transferee of sucti
business shall be resgonsbile for the payment of the license fee fdr
.
that portion of the quarterly period during which he carries on suq+h b
business
! S
('h) 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 te City Licnese Assessor and Collector or his authorized
agentSor to those persons first authorized to do so by order of
the ssoadd of City Core issi.oners. It shall be unlawful for any per- ,
son to make public or to inform any other person as to the contents
of anyinformation contained in, or permit the inspection of any
return except as is in this section authorized.
(i) 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.
(j) 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 pro-
visions
( of this ordinance and can only have another licnese issued do
him by first making a new application and paying to Salt Lake City
all of the fees together with penalties and interest which are at
-5-
at that time due.
(k) If any licensee hereunder fails, neglects, or refus4
es to make his return as and when required herein, the License
Assessor and Collector of Salt Lake City is authorized to de- .
termine 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 ahall there
upon become the amount due and immediately payable and for the
purpose of determining the amount of the license fees due the ;
License Assessor and Collector shall have access'.to all os the
books, records, invoices, 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
free access thereto at all reasonable times.
(1) The License Assessor and Collector of Salt Lake City!
'
shall have the power and it shall be his duty from time to tine
to adopt, publish and enforce rules and regulations not incon-!
sistent with this ordinance or with law for the purpose of
carrying out the provisions of this ordinance, and it shall be
unlawful to violate or fail to comply with any such rule or
!!!i regulation.
I! j
(m) Any license fees due and unpaid under this ordinance
k I
and all penalties thereon shall constitute a det to Salt Lake
� City and shall be collected by court proceedings in the same {
1 manner as any other debt in like amount, which remedy shall be
in addition to all other existing remedies.
(n) 1. The word «persom", as used in this ordinance, means
ant individual, receiver, assignee, trustee in bankruptcy, trust,
1 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, whetl4er
mutual, cooperative, fraternal, non-profit, or otherwise.
2. The term 11gross receipts', as used herein, does riot
include:
(a) The amount of any Federal tax imposed upon i,
•
-6-
or 1 �
with respect to retail or wholesale sales, whether im-1
posed 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.
1
3. The term "gross receipts" includes the amount of any
manufacturers' or importers' excise tax included in the price !
of the property sold; even though the manufacturer or importet
{ 11i
is also the retailer hereof, and whether or not the amount o](
such tax iSstated as "a:Separate charge.
(o) If, any 4ub-+section, sentence, clause, phrase or por-1
tion of this ord.inanc*including but not limited to any exempf
tion is for any reason held to be invalid or unconstitutionaly
by the decision of any court of competent jurisdiction, sucYt
decision shall not effect the validity of the remaining por-1
tions of this ordinance. The Board of Commissioners of Salt
Lake City hereby declare that it would have adopted this ordi-
nance and each sub-section, sentence, clause, phrase or por-1 tion thereof, irrespective of the fact that any one or more I
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 .y
SECTION 3. This ordinance shall take effeceat,;once upon!
its first publication.
Passed by the Board of CommiSsione r * Salt like City,
Utah, this/7dday of/B -c-/, A.D. 194 a.
i M. or. / -
City Rentorder.
.
- c, ,`Presented to the Board of Commissioners ._ -
. AND PASSED • .
- DEC 171946
1
.CITY kECt7RDER .1'
i
' First Pu 'cation ii
d.e ./f .
(2 IIv. -.�, -
•
Ordinance to make and file • return
ehall make and file a filet return know-
A fag the same to be false.
.(1) Any person to whom a license to u h 1 i
fesued may have the saint `
e revoked ked by eat 1•o n
order of the Hoard of City Commis--
sloners upon his vfolatln any provision,
orc his Salting to fully comply'with e
of the'provislooe of this ordinance and
can only have another Itemise issued to_
him by first making a new appheatie
and paying to Salt Lake all of the
fees together with penaltieses end Interest
which are at that time due,
(k)If any licensee hereunder faits,neg.
STATE OF UTAH
e tests, or refuses to make his return a
and when required herein, the City
___ Assessor and Collector of Salt Lake City
®-" -le•thorized to determine theamount of
.,. Legal
Notices. _ [ the license fete due,together th penel-
1� �J 'Notices i ties and interest,and by mall to notify
gR 77AN'ORDINANCE. eudh heeneee of the amount o thereupon
ORDINANCE
RXV•Nof lbe,AME,ed Ordloances becou,e`t amount`t rdued�shall
immediately
.01 Salt Lake City,Utah,1944,by adding payable and toe the purpose of determin-
in'and to said Chapter a newOct!. fog the amount of the license fees due
to be known as Bectl.n 3791,relating to the License Assessor and Collector shall
•licenses. hav1066,ire t°al , the hooka,f goods, sworn,deposes and says that he is the ad-
- mission..n oraal Se by the Boatel of COm- waresEa,d merchan arid took o[Licensee
f
mlaefOnera of SL E-LB1ltta CIEs,Utah: wares and chandler f aid Licensee
SECTION 1. rThat Chapter XXy:V of red ft'hall be unlawful far sn u h THE DE
SERET Revfeed Orelnanue.of Salt Lake Ilcene«.t0 refuse the LlCenae A a<sa`or ESE ET
City, Utah, 1944, be and the same to and Collector free access thereto at all Ir R NEWS, a newspaper
hereby amended a I by etaion fn and to [„nname times. - t Lake City,Salt Lake County,in the State
'as Chapter 1, OUng t be l known (i) The Manse City shalt
a Che
section Shai 3T21, relating to licenses, letter o[Belt Lake City halt have the
which shah read der NESSs: power and lit• N3E
0 regulations
i�ub11•ne and en
LIy p fa It.than en unlawful for niece rules hi r odirtan nil tih low
any person1947 after the Drat day f Jan• or with this rdtnying•out
with saw
Yy, he4T, and a.t0 and incl.of
visions the
of
this of ordinance
cut the pro-
mg the Met day of December,. oaten f into viola of and to 'hail
•of to gate d the bustnee- be unlawful to violate a fail la coin- �vertisement
of manufacturing tangible
and selling•et tea ply pith any ouch rule or regulation,
.Lail any tangible personae Property, or (O Any license tees due and en
.to hin personal In the bWlI t emung : io under tnit rdinanne nd as de t ;e Bill No 92
du ofse aCitpl Operty aet obtaining
tail, 1g Khios thereon shall constitute ll deb- 3
'Suit enkt. City art,tL fleet bt ao to to. Silt Lake City n shall col-
t license from tlany,Lpake,City o to leered by court proceedings ge In the s
to cor to viola.mply'With all of thevprovisfona of manner as Other debt •in hoe :e CityCoe oratim
this sordinance as hereinafter t our: Bunt, which any
r °s hail be In ad- p
and any violation thereof shall be pun• dltlon t0 11 other xfoe so remedies,
tenable as Misdemeanor, as provided ( ) 1. dinTh cwe' means
an. thrill.-
in used
1n the ordinance, of Bait Lake•City, 1n this ordinance' sans y lndie-
Utah. u41, recetrus aColeus. trustee to bank-
(b) Every pera0n desiring W engage T Dtcy, trust, estate, firm, co-vartner-
oint
in the. retailandJointventure.at any tangible personal rock corooanv, Dnefneee trust, wr -
pruPerty,or in eng.g0 fn ihe,busineea of lien, a tieEoon, ciety,or other green i said newspaper, in its issue dated, the
lltr8 0rimn Pity n l art by et ye- of Individunlsrative,fraternal acting so a ,
whether
tife Wlthtn tfr city Of Batt Leke shall " ....Prof-
first secure from the City.Recorder of it. °r n.herwl•e.
Salt ake City a license for seen place a. The term o einte", es
us d ns• mooe. note`afnnlheee A.D. 1[bthe City Such lber upon De laved - 9
by the Refer,r pen rotten (Si The amount of Federal Is.-
ist.application therefor,'troth application dwith Imdn•^ n«nn or l with .hero"' to eaten
is to be obtained from and ld with or. whn,eeal• •.vt, he'en. Irnnnaea .�l December 18 1946
the L100n0e Assessor and Collector of anon the retailer, wholeeeler, 'ob.., - 1
Salt Lake CityO during the month of or noon the consumer, end eaera..*
.liners, 1947, [before the °mmend✓•oft Whhthtr Or 't*n.,smn«^'of wed-
meet pt an mem,bt date' 8mg the T x r xlOrd to mere at a ition thereof being in the issue dated the
Ye. 1947, and ethioh application shall .."""'4„eariT1 "nil net nUteh State
set forth the name under Which apptl-rant transacts or intends to tranlamb sine I.x.
buefne0e, the location of his'place `3, mho term"dross rocel«I."urnlnd.•
h person under W Snob
It a Or tat aom mt o any mee, even t o m /!r� A.D. 19
pplaces 0l buelness ante such the. tar t em J
}Ormatig bite"the City License AseealOr IMPorf,' exClse'fa< InnluAed in the
and COIIeCtOr may require,Euon license volts of the^ronOTtg told, even 'hough
L not aeelgnable and/e valid Only for rho Manuianlurer Or embower to also / G'/J
the e son u 1 * after I*•.reef:end whether or not, .._. v L`'Gar
sued and for the actio of n, the amount ••au.tar is Stated as a / Z--= -
neea it the pplsu designated'therein,A eenn.ra4G the"..,upon ER of mama, may be endorsed (e) ii en0 sub-•action. ntenn., Advertising CIeC
you the license by the-City Licence M. laves, rhease'Or ortlnn of this °rdl-
abeam. and•C011eotor upon the bnVebbynunt none0 including but net limited t any
f a rem or One Dollar.The above II- remntirn,is for ono.Owen h•i a eden,
sense.shall it all'times.be cone icueus. Invalid or taneoni n n,Onei Dv the ole-
-.Iy etepl>tiyed to the,place Sot.which It- ion of an a ern 0 nh reran, a.ne-
eneAA.' ti�etl rn, •fch M•I•lon eh.n apt stied
r-•�....•.,n....s...,._.,... a�the a11Arf}.•• nr Ih. -emefninr eortbna
f this d^«"^^• mph^,•rd '1 Cpm-
Subscribed and awes. fe. iba B•Ir:in b ,-te^.Lean th
Neon bete^, wnv 'h- .e r :n;- day of
,'N,^inn• e d mot sun-e•'•inn� --
December nrlr^n�an.,.tivenhn•`rher"Oct th^.hen
one of more enh-ten,rnnt, erlrh
. nhr"• or nn .,,•rans t
Of .a r„ id ,ncr
the4WnmrnN n. n..i..,°n of Ih.
BoofOrO e• *obi,,II s .aces- I
•er.Y tt tD.P.O.nte.n. *obi, she 1.1-l of `.A1.////
.fin inDabitenl.t n•4t,r r.e�• nit.• Ina' _-_-
:fhla ordinance shell take effect imme-
frtr,nN'V. Thl»°'V;''nee'ehtii itke. - -- /
e• 10frnct. nt onOB npmn Ire rru pnbD°.- Notary Public
Passed by the Board of Commission-
ers of Sett Lake City, Utah, this 17th
day Of Number, A. D. 1946,'
' EARL'"T.uL nut, -'-
Mayo...
(SEAL) IRMA P.BITN City Recorder,
By MANH A. SHIELDS.
ChiefDeputy City Recorder,
Bill NO. 93.
Published December 18, 1948,
y(,t-
o '
I7 •-
,,
the business of rosca`etuilrg
sell-
ing•tangible r mid
tall or engaging In the uusiness'of sell-
ing tangible;property at retell.'a license
fee Is hereby imposed upon all persons
so enper gant ged et the rate Of one-flfth of one
from the on the
Of grall tangible r on eceived
fter
property
so sold at 1. 1947, to rodfl including a the
31st day Of-'Decembers t,4ve whMn H-
Aeseea6rfee
and Collector id to the ashereinafter pro-
tided. The license fee i posed by this
odinance shah beam addition to any
and all ter taxese-or ileenaee imposed
by any other provleleq of the ordinances
or elf:Lake City.
(di Not later then the 15th day of
April,1947;the yy15th day of July, 1947:
anthe 15th days oafaJan�aaeger,ea�cli and_
per-
son licensed by Salt Lake City to engage
In the business of manufacturing and
selling at retail any tangible persons'
property, or to engage in the business
of mIlIng
tangible retail, shall-file Witpersonal property
theicenses As-
srseor and Collector 61 Salt Lake City a,
verified staternent showing the total,
gross retail min made by him during
the previews three months' period, and
any pereens required herein to file such
verified statement and who fails to
file such statement is required shall be
deemed guilty of a miedenieanor.
Id l All licence fees due and payable
heroin shall be paid to the License As-
sessor Collector and shall be deemed
delinquent if not pale as follews: (he
first payment to be ade On or before the
15th day of April, 1941, for the first
quarterlyu on
dbeul 1947;1 the5th 'second
payment
1947, for the and quarterly
period of 1947;the tnird payment on o
before the 15th day of October, 1941,
Mr the titled quarterly period 6I 1947;
he
end
dayygfof Jan soy.e1946.for the before
fourth
lee requiredd to b period e paIf d4by the ordinance
le not paid on dr before the day
whichI ft btleomes delinquent, penalty of
I en per cent of the amount due shell
be imbneed nand an t or the orpenalty
lfive per en shall
be added atthe classy of business on
the Met day of each calendar month
thereafter,Every penalty hall become a
butt In the
case,imposer
shallf t section
to-
tal penalty exceed fifty per cent of the
original fee.
(f)It shall be the duty of every Per-
Ma
r the
fee imposed by this`din nee yto lc keep
and preserve for a period of five years
such,books and recerde as will ac urateiy
reflect the amount of his gross retail
sales end from which can be,determined
the amount of any Ileeuee fee for which
he may he liable under the provisions
of this ordinance.
(g).Upon the rale or transfer during
•y quarterly period-of a business for
which a license fee is hereby required,
the seller 01 said business shall tweed-
Mealy notify the ',Menke Assessor and
Collector of Salt Lake City of the sale.
of said business on e'fare to he furn-
ished by the Lleepse Aeseesor.end COI-
lector and pay to said City License
Aeseesor and Collector the amount of the
Steens fee then due oh the grass sates
and the purchaser or transferee of such
business thall be'responsible for the
payment of the license fee for that
'potties, of the quarters'' period during
which he carries on ouch business.
(h) Returns made to the License
Assessor apd Collector f Salt Lake City
as requited by this ordinance shun not
be made public nor shall they be sub-
ject to the inspection of any hereon
except the City License Assessor and Col-
lector or his authorised agent or to those
persons first authorized to do so by
order of the Hoard of City Commisefon-
e.It shah be unlawful for any person
'to make public or to Inform shy ether
tionan as to the contained in.n content.
permit the e a informa-
tion of any return except as Is.In this
section authorised.
(1) No person required by this