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 except as otherwise set forth in subsection F of this section. 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 cost 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 (if applicable), and related administrative costs shall be as follows:
1. Home occupation businesses: As shown on the Salt Lake City consolidated fee schedule.
2. Nonhome occupation businesses: As shown on the Salt Lake City consolidated fee schedule.
C. Regulatory Fee: The regulatory fee levied and imposed, for direct costs associated with doing business within the city, covering licenses listed under the Salt Lake City consolidated fee schedule shall be as set forth thereunder.
D. Disproportionate Cost Fee:
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 the level of services provided to other businesses and to residences within the city, based on additional municipal services provided to such businesses and on disproportionate use of public utilities and services for police, fire, stormwater runoff, traffic control, parking, transportation, beautification, and snow removal. Disproportionate cost fees shall be levied as set forth in subsections D2 and D3 of this section.
2. For any business having employees, the disproportionate cost fee for such business shall be as shown on the Salt Lake City consolidated fee schedule, per employee, for each full time and part time employee exceeding one, engaged in the operation of said business, based upon the "number of employees" as defined in section 5.02.005 of this title, or its successor section.
3. The disproportionate cost fee for a specific type of business shall be as shown on the Salt Lake City consolidated fee schedule.
a. Except as set forth in subsection D3b of this section, the disproportionate cost fee for a rental dwelling shall be based upon the number of dwelling units located in the rental dwelling.
b. The disproportionate cost fee for a rental dwelling which is a fraternity, sorority, rooming, or boarding house shall be based upon the number of rooms which have been constructed for lodging or sleeping purposes or which are used for lodging or sleeping purposes.
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 or multiple buildings containing rental dwellings within the city shall be required to pay only one base license fee for the operation and maintenance of all such rental dwellings plus a disproportionate cost fee as set forth, respectively, in subsections B and D 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 chapter, 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. 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. 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. (Ord. 65-15, 2015)