HomeMy WebLinkAboutProposed Ordinance - 5/5/2026SALT LAKE CITY ORDINANCE
No. _____ of 2026
(Parking Service Businesses License Tax Amendments)
An ordinance amending Salt Lake City Code Section 5.4.200 relating to the imposition of a
license tax on qualifying parking service businesses.
WHEREAS, Salt Lake City Corporation (the “City”) is authorized under Utah Code
Section 10-2-203 to license and regulate businesses within the limits of the municipality; and
WHEREAS, the City presently regulates parking service businesses, including operators
who provide vehicle parking serving the Salt Lake City International Airport, through Salt Lake
City Code section 5.04.200; and
WHEREAS, the City Council desires to update City Code Section 5.04.200 with respect
to City regulation of such parking service businesses.
NOW THEREFORE, be it ordained by the City Council of Salt Lake City, Utah that Salt
Lake City Code Section 5.04.200 is hereby amended to read as follows:
5.04.200: PARKING SERVICE BUSINESSES LICENSE TAX:
A. Definitions:
1. "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.
2. "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,
2026.04.30 Ord.5.04.BusinessParking 2
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:
a. The lot or other facility is located within the property boundaries
of the Salt Lake City International Airport; or
b. 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.
3. "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.
B. There is levied upon every operator of vehicle parking serving the Salt Lake City
International Airport a license tax equal to one dollar ($1.00) per paid vehicle per day.
C. There is levied upon every parking service business a license tax equal to one
dollar ($1.00) per paid vehicle per day whenever a paid vehicle parks at public facility off street
parking operated by the parking service business.
D. Within 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. In conjunction with the filing of such report, the operator shall pay to the city
treasurer the amount of the tax due for that calendar month.
2026.04.30 Ord.5.04.BusinessParking 3
E. 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 ten percent (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 two percent (2%) will accrue
monthly until the tax plus penalties and interest are paid in full.
SECTION 2. Effective Date. This Ordinance shall take effect on July 1, 2026 pursuant
to publication requirements outlined Utah Code § 10-3-711 and § 10-3-713.
Passed by the City Council of Salt Lake City, Utah this ________ day of ________, 202_.
______________________________________
Alejandro Puy, Council Chair
ATTEST:
_________________________
Keith Reynolds, City Recorder
Transmitted to Mayor on ____________________________.
Mayor’s Action: _________ Approved. ____________ Vetoed.
_______________________________________
Erin Mendenhall, Mayor
ATTEST:
2026.04.30 Ord.5.04.BusinessParking 4
_________________________
Keith Reynolds, City Recorder
Bill No. _______ of 202_.
Published: __________________
APPROVED AS TO FORM
Office of the City Attorney
Date: 04/30/2026
By:/s/ Jaysen R. Oldroyd
Jaysen R. Oldroyd, Senior City Attorney