006 of 2010 - pertaining to the Airport parking services & other parking service businesses license tax, by reduci 0 10-1
0 06-23
Ordinance No. 6 of 2010
(Amending Section 5.04.200, Salt Lake City Code, pertaining to the Airport parking services and
other parking service businesses license tax.)
An ordinance amending Section 5.04.200, Salt Lake City Code, pertaining to the Airport parking
services and other parking service businesses license tax, by reducing the time period for
businesses to submit monthly reports and pay monthly levies from 45 days to 30, and by
providing for late payment penalties and interest.
NOW, THEREFORE, BE IT ORDAINED by the City Council of Salt Lake City, Utah,
as follows:
SECTION 1. That Section 5.04.200, Salt Lake City Code, be amended as follows:
5.04.200: AIRPORT PARKING SERVICES AND OTHER PARKING SERVICE
BUSINESSES 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 one dollar($1.00) per paid vehicle whenever
a paid vehicle parks at the Salt Lake City International Airport.
B. There is levied upon every parking service business an annual license tax equal to one dollar
($1.00) per paid vehicle whenever a paid vehicle parks at public facility off street parking
operated by the parking service business, where such parking service business includes in its
service a shuttle or other means that transport persons or property from the off street parking to
the public facility and where such parking service business includes in its service long term or
multiday parking associated with the off street parking; or where the public facility off street
parking is located within or as part of a public facility.
C. "Operator" means any private person or entity who operates vehicle parking serving the Salt
Lake City International Airport, whether as owner, lessee, agent,joint venture, manager,
concessionaire or otherwise.
D. "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.
E. "Parking service business" means a business that primarily provides off street parking services
for a public facility that is wholly or partially funded by public monies; that provides parking for
one or more vehicles; and that charges a fee for parking.
F. Within tbrty five (45)thirty (30) days after the end of each month in a calendar year, the
operator or parking service business taxed hereunder shall file with the city treasurer a report of
the number of paid vehicles parking at the operator's Salt Lake City International Airport
facilities or at the parking service business' public facility off street parking during that calendar
month, together with a computation of the tax levied hereunder against the operator or parking
service business. 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.
G. If the report is not filed and the corresponding payment made by the due date (30 days after
the last day of each calendar month). a penalty is imposed equal to 10% of the amount due for
the calendar month being reported on. In addition, for each calendar month beyond the due date
that a payment is late. compound interest of 2% will accrue monthly until the tax plus penalties
and interest are paid in full.
SECTION 2. This ordinance shall become effective upon first publication.
Passed by the City Council of Salt Lake City, Utah this 2 day of February
2010.
* di/4 Al
p T HAI RSON
T f
C'4TE SEQ'\."2
ATTEST:
APPROVED AS TO FORM
CITY RE RDER Lcke City
Attorne s Office
By
Transmitted to Mayor on 2-3-2010
Mayor's Action: I Approved. Vetoed.
fr"1")
MAYOR
ER
7 S
6 of 2010.
Published: 2-12-10
hb_atty-#10590-v 1-amending_5_04_200 parking_service_business_tax__1ate payment penalty_and_interest.docx