001 of 1982 - Text Amendment Relating to Public Utilities Revenue Tax - - 0 R2-15
MICROFILMED
SALT LAKE CITY ORDINANCE
No. 1 of 1982
(Revenue Tax on Business in Competition
with Public Utilities and Commercial
Consumers of Gas or Electric Energy)
AN ORDINANCE AMENDING SECTIONS 20-3-14.1 AND 20-3-14.2 OF
THE REVISED ORDINANCES OF SALT LAKE CITY, UTAH, 1965, RELATING TO
REVENUE TAX ON BUSINESS IN COMPETITION WITH PUBLIC UTILITIES AND
COMMERCIAL CONSUMERS OF GAS OR ELECTRIC ENERGY.
Be it ordained by the City Council of Salt Lake City, Utah:
SECTION 1. That Sections 20-3-14.1 of the Revised
Ordinances of Salt Lake City, Utah, relating to revenue tax on
business in competition with public utilities, be, and the same
hereby is amended to read as follows:
Sec. 20-3-14.1. (1) Revenue tax on business in competition
with public utilities. There is hereby levied upon the business
of every person or company engaged in the business in Salt Lake
City, Utah, of supplying basic local exchange telephone service,
as defined in Section 20-3-14 of the Revised Ordinances of Salt
Lake City, Utah, natural gas or electric energy service in
competition with public utilities, as annual license tax equal to
four percentum of the gross revenue derived from the sale and use
of such competitive services sold, used or delivered within the
corporate limits of Salt Lake City, after November 1, 1977.
(2) Definitions. In Competition With Public Utilities.
"In competition with public utilities" shall mean to trade in
products or services within the same market as a public utility
taxed under section 14 of this chapter.
(3) Remuneration Date. Within forty-five days after the
end of each month in a calendar year, any business taxed
hereunder shall file with the city treasurer of Salt Lake City a
report of its gross revenue derived from the sale and use of
services specified hereunder rendered in competition with public
utilities in Salt Lake City, together with a computation of the
tax levied hereunder against such business. Coincidental with
the filing of such report, the business shall pay to the city
treasurer the amount of the tax due for the calendar month which
is the subject of the said report.
SECTION 2. That Section 20-3-14.2 of the Revised Ordinances
of Salt Lake City, Utah, relating to commercial consumers of gas
or electric energy, be, and the same hereby is amended to read as
follows:
Sec. 20-3-14.2. Commercial consumers of gas or electric
energy. Any commercial consumer of gas or electric energy which
is engaged in business in Salt Lake City, Utah, and which
consumes natural gas or electric energy provided by a public
utility subject to the utility revenue tax imposed by this
section shall be entitled to a rebate of that portion of the
combined utility revenue tax and two percent franchise fee which
exceeds three-fourths of one percent of the gross sales of said
commercial consumer.
For the purposes of this subsection it shall be deemed that
the amount paid by each qualifying commercial consumer to each
subject public utility for natural gas or electric energy
includes a payment of six percent utility revenue tax and a
payment of two percent franchise fee. The term "gross sales" as
used in this subsection, shall be defined consistent with the
definition of that term as found in the Internal Revenue Code
effective for the consumer's taxable year during which a rebate
is sought.
Rebate shall be made on a yearly basis to coincide with the
commercial consumer's taxable year, as adopted for federal income
tax purposes. Application shall be made to the city treasurer of
Salt Lake City for the rebate provided herein no sooner than
forty-five days and no later than four months after the close of
the commercial consumer's taxable year.
SECTION 3. This ordinance shall become effective July 1,
1982.
-2-
Passed by the City Council of Salt Lake City, Utah,
this 5th day of January 1982.
n
CRAIRMAN
ATTEST:
I Y RECORDER
Transmitted to Mayor on
Mayor's Action:
MAYOR
ATTEST:
Y RECORDER
cm39
(SEAL)
BILE. 1 of 1982
Published Deseret News January 27, 1982
Report #98 of 1981 from City Attorney
-3-
ADM 31A
Affidavit of Publication
STATE OF UTAH,
Ss.
County of.Salt Lake
Legal Notices Pi I W"Ifficss Shona D. ConatY. ..,...... .. .........
RC CfTY ANca
No91 of 1 pp
I ev PaOTaC u ul11 Gf "oCm°r'Mr°Ci�°" Being first duly sworn,deposes and says that he is legal
aN$adl�iNR ;a3o '`'EOhe Nfl$y li,AyD advertising clerk of the DESERET NEWS, a daily
20-34C2 F T gOfF��LT LAKE
CITY 6U AH, ELATIINNG oyy B 11C-UTILI ON except Sunday) newspaper printed in the English
AND C0� IA L cONSUME OF $OR EL[CTRIC language with general circulation In Utah, and
ENE�RGY.�le
SE�,71AN - "'°sail«°:°Q I,°f E��'av`X; °o"f ' published in Salt Lake City, Salt Lake County, in the
non.is I SpfI Clry,uteh 1 fe�l State of Utah.
business h'SS I wIM pub 1 be a 1-same
hereby Is tl fie roll
S�: evenu t �1Imns in� Itlon
wuhv gy,lc i - e H h �.(feI§d non In6es That the legal notice of which a co is attached hereto
of every oar umRam In tfro Oua 'In Salt g PY
Lake'CIN,uur�d1n aOaPI IM.- 'I t 118, �"f hone
servlcF�'es peii ifl 3ac11an of tiro RWI —
ees of Salt'L�e I �rah MN as or s1.1 py ser-
ylcemcompefR -wlrhPUblI, Ilees, se tax Pub notice of Ordinance #1 of 1982: revenue tax on
equal to four,pe. rum of Me YYrop revenue - om ft. .............
sale 0nd usa of eampaflNYe eervkn'
vere6 wlrfllrv', 'cOroorere limits of Be ` fy,afte
November, 1 t : business competition with public utilities F, com-
@I def ,loM.ip CompetR M' Iilfly.^In .. .....................�........ ............ ................ ......... .... ... ....
<om rl ton public Iliflat.
" all Iq prexl-
ucis or Yery Y-.ulillry
faxetluYido(MfMe r.-
(91.R mercial consumers..of gas,.or..electric.,engery..,,.....,,.
publfbirleall S <Laka c12Y Oe6 Iry�
services-aPetlfl tde ra WV' N of
end eac m
r
clivwiraeeurx h.•arhounr We Illar�e .;�...�. ::�� veil anal+ ............. ... ... ... ... ....... ........ .. ... .... .........
enonrer Of Its a w W f Yea a ue�da�.
tat ,IM Me flUsucri repoH a Vav-tea e
monM which Isine blest of the sal .-,1
SECTION 2.T.of Sectlexl 9vlae�eap 6rd1- ....... ...................... .... ....... ..... .... .... ... ... .. ... ..
narlcea.p1 Salt r�ka I y,Uteh Y +t� eryMl'Corl-
sum9Ya`af�as op eleclr�c enarev !n{ra6v la
am Ntllo°teedaeJo e' .,.,,..� - Jan. 277...1982
°rr$ggee,so-3.,a.a. bI Ir �<af elactrk was published in said newspaper on...........
whlMyie enoaaedmi f f�M
whkh.cOMlimes n "b a
PubllO utlllrVV 1Vb ffY ayas
........ ......... .......... .......... ....... .....�... ..............
secilonahall'tie a a' .. .'of 71k .........
combinetl ennty rey.y, tgY'fnboer.manro �'`..�.`. .,..... ... ........ .........gal Advertising G
nlchezceetls MraMPourlh of rou xtas s
Of saltl COmmeftlal Con.9ume ). .... ....
For Me wrPaeee of MI9 s b Ian I/Ne1,,ppII deemed that
ttb amount Pell by each au Nv d h1tYc I Le lerk
each sublect Public WIIIN for aturgl s6 or IM Ic emr9v I
mclutles a Payment a six Pxcent lint ty rcwnue lez aMl a
Cepayment of two cercenr MawMse fee,Th••farm^arose sai IefOre me this......................1st..................................................
aetl in Mls subsecflon,shell be Insaconel9Nnt wiM'
finitlon a Ilia}farm as lountl In the IMemal RaVeaJe
bBffe is swouph Me consumer's razabls year durlM which e, - ....day Of
Rebate snail be made on a yearly heals to-Irclda with
Me commercial consumer's taxable year,as adopted for fed-
eral Income tax Wroose.APPlICation shall be made to the city 7T�� 82
Treasurer of Salt Lake Clty for the rebate Provided herein no ...........A.D, 19.........
thher Man W I-five days and no later than four months after
e close of Me canmarcla,consumer's taxable year.
SECTION 3.This ordinance shall become effective July 1,
Passed by Cltyy,Council Of 5911 Lake Clly,Ufah,this
Sin dayof JanuB 19BZ.
Sydney R. HAIFornRMAN
beck
CHAIRMAN
ATTEST
KathrynMarshall ...........:..................... ........ .... ..... ....�-�•-1�—��---
CITY RECORDER Notary.Public
Transmitted to Mayor on 1/Il/82
Mayor's Action:
Ted Wilson
MAYOR
ATTEST:
Kathryn Marshall
CITY RECORDER
an 39
IS
BILL 1 of 1982
Published January 27,1982 h
D-53
Feb. 11, 1982
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