045 of 1994 - Airport Parking Services License Tax0 94-1
B 94-1
SALT LAKE CITY ORDINANCE
No. 45 of 1994
(Airport Parking Services License Tax)
AN ORDINANCE ENACTING SECTION 5.04.200 OF THE SALT LAKE CITY
CODE, RELATING TO AIRPORT PARKING SERVICES LICENSE TAX.
Be it enacted by the City Council of Salt Lake City, Utah:
SECTION 1. That Section 5.04.200 of the Salt Lake City
Code, relating to airport parking services license tax, be, and
the same hereby is, enacted as follows:
5.04.200 Airport Parking Services License Tax.
A. There is levied upon every operator of vehicle parking
serving the Salt Lake City International Airport an annual
license tax equal to two percent of the gross revenue derived
from the operation of those services.
B. "Operator" means any private person or entity who
operates vehicle parking serving the Salt Lake City International
Airport and receives gross revenue pursuant thereto, whether as
owner, lessee, agent, joint venture, manager, concessionaire or
otherwise.
C. "Vehicle parking serving the Salt Lake City
International Airport" means any space provided by an operator in
a publicly or privately owned lot or other facility for parking
or storing motor vehicles, motorcycles, trailers, bicycles or
other similar means of conveyance for passengers or property in
exchange for consideration in any form, including a direct charge
to customers or a charge to any party for tokens or other
instruments that permit use of the lot or other facility, and
where:
1. The lot or other facility is located within the
property boundaries of the Salt Lake City International
Airport; or
2. The lot or other facility provides or arranges for
shuttle services or other means that transport
passengers or property to the Salt Lake City
International Airport.
D. "Gross revenue" for purposes of this section means all
revenue received by an operator which is derived from vehicle
parking serving the Salt Lake City International Airport, without
any deductions therefrom.
E. Any operator who receives revenue solely from vehicle
parking serving the Salt Lake City International Airport and from
no other operation or enterprise whatsoever shall be entitled to
credit, against the amount of taxes paid hereunder, the amount of
license taxes due the city under Section 5.04.070 of this code,
or its successor.
F. Within forty-five days after the end of each month in a
calendar year, the operator taxed hereunder shall file with the
city treasurer a report of its gross revenue derived from vehicle
parking serving the Salt Lake City International Airport during
that calendar month, together with a computation of the tax
levied hereunder against the operator. Coincidental with the
filing of such report, the operator shall pay to the city
treasurer the amount of the tax due for that calendar month.
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SECTION 2. This Ordinance shall take effect on the date of
its first publication.
Passed by the City Council of Salt Lake City, Utah, this
14th day of June , 19 94 .
CHAIRPERSON
Transmitted to the Mayor on June 14, 1994
Mayor's Action:
G:\CC8595\AIRPACL.TAX
Bill 45 of 1994
Published June 22, 1994
XXX Approved
MAYOR
3
hwegOr
Vetoed