073 of 2008 - relating to Business License Base Fees 0 08-1
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SALT LAKE CITY ORDINANCE
No. 73 of 2008
(Increase to Business License Base Fees)
AN ORDINANCE AMENDING SECTION 5.04.070 OF THE SALT LAKE
CITY CODE, RELATING TO BUSINESS LICENSE BASE FEES.
WHEREAS, pursuant to Section 10-1-203(1), Utah Code Ann. (2008),
municipalities are authorized to license businesses for the purpose of regulation and
revenue;
WHEREAS, in 2006, the City's finance office conducted a time study of police
and fire department service calls made by different types of businesses to determine the
basic level of services provided;
WHEREAS, based on the aforementioned time study, the finance office
recommends increases to the City's base business license fees to recover the costs of
providing municipal services to city businesses.
Be it ordained by the City Council of Salt Lake City,Utah:
SECTION 1. That Section 5.04.070 of the Salt Lake City Code, relating to
business license fees be amended as follows:
5.04.070 License Fees Levied:
A. Fees For Businesses Located In The City: There is levied upon the business of
every person engaged in business in the city at a place of business within the city, an
annual business license fee per place of business. The amount of the fee shall be the base
license fee imposed under subsection B of this section, plus:
1. The regulatory fee imposed under subsection C of this section, if applicable; and
2. The disproportionate impact fee imposed under subsection D of this section, if
applicable; and
3. The enhanced services fee imposed under subsection E of this section, if applicable.
B. Base License Fee: The base license fee levied and imposed, covering licensing,
inspection, and related administrative costs shall be as follows:
1. Home occupation businesses: Seventy-five dollars ($75.00).
2. Nonhome occupation businesses: One hundred dollars ($100.00).
C. Regulatory Fee: The regulatory fee levied and imposed, for direct cost associated
with doing business within the city, covering licenses listed under schedule 1 of this title
shall be as set forth thereunder.
D. Disproportionate Costs:
1. It is determined by the city council that a disproportionate level of municipal services
are provided to certain businesses within the city in comparison with that level of services
provided to other businesses and to residences within the city, based on additional
services provided to such businesses and on disproportionate use of police, fire,
transportation, and street maintenance services and the additional costs associated with
increased usage of public facilities by employees.
2. The fee determined to be related to the disproportionate costs of such municipal
services is fifteen dollars ($15.00)per employee for each and every full time and part
time employee exceeding one, engaged in the operation of said business, based upon the
"number of employees" defined in section 5.02.005 of this title, or its successor section.
3. Additional fees for disproportionate costs related to specific business are listed under
schedule 2 of this title.
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E. Enhanced Services: It is determined by the city council that municipal services are
provided to businesses within the central business district and the Sugar House business
district, as defined in the zoning ordinance, at a level which exceeds other geographic
areas of the city. No enhanced service fee shall be charged said businesses at the present
time.
F. Multiple Rental Dwellings: An owner of multiple rental dwellings within the city
shall be required to obtain one base license and to pay one base license fee for the
operation and maintenance of all such rental dwellings plus a regulatory fee as set forth in
subsections B and C of this section.
G. Fee For Businesses Located Outside The City: There is levied upon every person
engaged in business in the city,not having a place of business in the city, and not exempt
as provided by section 5.04.040 of this article, or its successor section, the same license
fee as if such place of business were located within the corporate limits of Salt Lake City.
H. Nonrefundable Application Fee: In the event any initial or renewal business
license application is denied by the city or is withdrawn by the applicant, the city shall be
entitled to retain the sum of thirty five dollars ($35.00) as a nonrefundable business
license application fee from any license fees paid or payable to the city, unless another
nonrefundable business license application fee is otherwise provided for under the
ordinances of the city.
I. Renewal Notices: Any notice or renewal reminder provided by the city in
connection with this section may be sent by ordinary mail, addressed to the address of the
business as shown on the records of the city's licensing office, or, if no such address is
shown, to such address as the licensing office is able to ascertain by reasonable effort.
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Failure of a business to receive any such notice or reminder shall not release such
business from any fee or any penalty, nor shall such failure operate to extend any time
limit set by the provisions of this chapter.
SECTION 2. That this ordinance shall take effect September 1, 2008.
Passed by the City Council of Salt Lake City, Utah this 19thday of
August , 2008.
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CHAIRPERSON
ATTEST:
`- CIT RECO ER
Transmitted to Mayor on 8-26-08 .
Mayor's Action: .1,, Approved. Vetoed.
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Bill No. 73 of 2008. ' 4)ppRA, sw:
Published: 9-6-08 1 ,,,.,.-
HB_ATTY-#4790-v1-amending_5_04_070_business_license_base_fees APPROVED AS TO FORM
Salt Lake City Attorney's Office
Date
By
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