HomeMy WebLinkAboutLegislative Version Ordinance - 5/5/2026SALT LAKE CITY ORDINANCE 1
No. _____ of 2026 2
3
(Parking Service Businesses License Tax Amendments) 4
5
An ordinance amending Salt Lake City Code Section 5.4.200 relating to the imposition of a 6
license tax on qualifying parking service businesses. 7
WHEREAS, Salt Lake City Corporation (the “City”) is authorized under Utah Code 8
Section 10-2-203 to license and regulate businesses within the limits of the municipality; and 9
WHEREAS, the City presently regulates parking service businesses, including operators 10
who provide vehicle parking serving the Salt Lake City International Airport, through Salt Lake 11
City Code section 5.04.200; and 12
WHEREAS, the City Council desires to update City Code Section 5.04.200 with respect 13
to City regulation of such parking service businesses. 14
NOW THEREFORE, be it ordained by the City Council of Salt Lake City, Utah that Salt 15
Lake City Code Section 5.04.200 is hereby amended to read as follows: 16
5.04.200: PARKING SERVICE BUSINESSES LICENSE TAX: 17
18
A. Definitions: 19
20
1. "Operator" means any private person or entity who operates vehicle 21
parking serving the Salt Lake City International Airport, whether as 22
owner, lessee, agent, joint venture, manager, concessionaire or otherwise. 23
24
2. "Vehicle Parking Serving the Salt Lake City International Airport" means 25
any space provided by an operator in a publicly or privately owned lot or 26
other facility for parking or storing motor vehicles, motorcycles, trailers, 27
bicycles or other similar means of conveyance for passengers or property 28
in exchange for consideration in any form, including a direct charge to 29
customers or a charge to any party for tokens or other instruments that 30
permit use of the lot or other facility, and where: 31
32
a. The lot or other facility is located within the property boundaries 33
of the Salt Lake City International Airport; or 34
35
LEGISLATIVE DRAFT
Ord.5.04.BusinessParking.Legis
b. The lot or other facility provides or arranges for shuttle services 36
or other means that transport passengers or property to the Salt 37
Lake City International Airport. 38
39
3. "Parking Service Business" means a business that primarily provides off 40
street parking services for a public facility that is wholly or partially 41
funded by public monies; that provides parking for one or more vehicles; 42
and that charges a fee for parking. 43
44
45
A.B. There is levied upon every operator of vehicle parking serving the Salt Lake City 46
International Airport a license tax equal to one dollar ($1.00) per paid vehicle per day 47
whenever a paid vehicle parks at the Salt Lake City International Airport. 48
49
B.C. There is levied upon every parking service business a license tax equal to one dollar 50
($1.00) per paid vehicle per day whenever a paid vehicle parks at public facility off street 51
parking operated by the parking service business., where such parking service business 52
includes in its service a shuttle or other means that transport persons or property from the 53
off street parking to the public facility and where such parking service business includes in 54
its service long term or multiday parking associated with the off street parking; or where 55
the public facility off street parking is located within or as part of a public facility. 56
57
C. "Operator" means any private person or entity who operates vehicle parking serving the 58
Salt Lake City International Airport, whether as owner, lessee, agent, joint venture, 59
manager, concessionaire or otherwise. 60
61
D. "Vehicle parking serving the Salt Lake City International Airport" means any space 62
provided by an operator in a publicly or privately owned lot or other facility for parking or 63
storing motor vehicles, motorcycles, trailers, bicycles or other similar means of 64
conveyance for passengers or property in exchange for consideration in any form, 65
including a direct charge to customers or a charge to any party for tokens or other 66
instruments that permit use of the lot or other facility, and where: 67
68
1. The lot or other facility is located within the property boundaries of the Salt 69
Lake City International Airport; 70
71
2. The lot or other facility provides or arranges for shuttle services or other 72
means that transport passengers or property to the Salt Lake City International 73
Airport. 74
75
E. "Parking service business" means a business that primarily provides off street parking 76
services for a public facility that is wholly or partially funded by public monies; that 77
provides parking for one or more vehicles; and that charges a fee for parking. 78
79
F.C. Within thirty (30) days after the end of each month in a calendar year, the operator or 80
parking service business taxed hereunder shall file with the city treasurer a report of the 81
LEGISLATIVE DRAFT
Ord.5.04.BusinessParking.Legis
number of paid vehicles parking at the operator's Salt Lake City International Airport 82
facilities or at the parking service business' public facility off street parking during that 83
calendar month, together with a computation of the tax levied hereunder against the 84
operator or parking service business. Coincidental In conjunction with the filing of such 85
report, the operator shall pay to the city treasurer the amount of the tax due for that 86
calendar month. 87
88
G.D. If the report is not filed and the corresponding payment made by the due date (30 days 89
after the last day of each calendar month), a penalty is imposed equal to ten percent (10%) 90
of the amount due for the calendar month being reported on. In addition, for each calendar 91
month beyond the due date that a payment is late, compound interest of two percent (2%) 92
will accrue monthly until the tax plus penalties and interest are paid in full. 93
94
SECTION 2. Effective Date. This Ordinance shall take effect on July 1, 2026 pursuant 95
to publication requirements outlined Utah Code § 10-3-711 and § 10-3-713. 96
97
Passed by the City Council of Salt Lake City, Utah this ________ day of ________, 202_. 98
99
______________________________________ 100
Alejandro Puy, Council Chair 101
102
103
ATTEST: 104
105
_________________________ 106
Keith Reynolds, City Recorder 107
108
109
Transmitted to Mayor on ____________________________. 110
111
Mayor’s Action: _________ Approved. ____________ Vetoed. 112
113
114
_______________________________________ 115
Erin Mendenhall, Mayor 116
117
ATTEST: 118
119
_________________________ 120
Keith Reynolds, City Recorder 121
122
Bill No. _______ of 202_. 123
Published: __________________ 124