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All license fees shall be due and payable as follows, except as may be otherwise provided. (1976 Code § 9-114; amd. 2001 Code)
A. Payable: Annual fees shall be payable before each calendar year, in advance. The annual license shall date from June 1 of each year and shall expire on May 31 of the following year.
B. Due: Annual fees shall be due on June 1 of each calendar year and shall become delinquent if not paid by July 1 of each year.
C. Issued After November 1: One-half (1/2) of the annual fee shall be payable for all licenses issued by the town pursuant to applications made after November 1 of each year, and licenses issued after November 1 shall expire on June 1 of the year following. Payment shall be due upon the date of application approval. (1976 Code § 9-114; amd. Res. 2008-07, 8-20-2008)
D. Penalty For Late Payment: If any license fee is not paid within thirty (30) days of the due date, a penalty of ten percent (10%) of the amount of such license fee shall be added to the original amount thereof. No license shall be issued until all penalties legally assessed have been paid in full. (1976 Code § 9-115)
A. Contents: All certificates of license shall be signed by the mayor, attested by the town clerk, and shall contain the following information:
1. Name: The name of the person to whom such certificate has been issued.
2. Amount: The amount paid.
3. Type: The type of license and the class of such license, if licenses are divided into classes.
4. Term: The term of the license with the commencing date and the date of its expiration.
5. Location: The place where such business, calling, trade or profession is to be conducted. (1976 Code § 9-117)
B. Display:
1. Required: Every certificate of license issued under this chapter shall be posted by the licensee in a conspicuous place upon the wall of the building, room or office of the place of business so that the same may be easily seen. When such certificate of license has expired, it shall be removed by the licensee from such place in which it has been posted, and no certificate of license which is not in force and effect shall be permitted to remain posted upon the wall or any part of any room within the place of business. If the licensee's business is such that a license cannot be displayed due to the transient or mobile nature of the business, then the licensee shall carry the license on his person, ready to be shown upon request by an authorized officer during all such time or times while the licensee is engaged in or pursuing the business for which a license is granted.
2. Coin-Operated Machine: In the event the license is for a coin-operated machine or device, the certificate shall be attached or displayed in the immediate vicinity of the machine for which it has been issued. (1976 Code § 9-118)
No license granted or issued under any ordinance of the town shall be assigned or transferred to any other person. It shall not be deemed to authorize any person other than therein named to do business or to authorize any other business, calling, trade or profession than is therein named, unless by permission of the town council. (1976 Code § 9-119)
A separate license must be obtained for each separate place of business in the town and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing places used in connection with or incident to a business licensed under this chapter shall not be deemed to be separate places of business or branch establishments. (1976 Code § 9-121)
Whenever any person is engaged in two (2) or more businesses at the same location within the town, such person shall not be required to obtain separate licenses for conducting each of such businesses, but shall be issued one license which shall specify on its face all such businesses. The license fee to be paid shall be computed at the highest license fee applicable to any of the businesses being conducted at such location. The sale of beer or any other product or service requiring an additional license shall be subject to such additional licensing requirement. Where two (2) or more persons conduct separate businesses at the same location, each such person shall obtain a license for such business and pay the required license fee for such business. (1976 Code § 9-122; amd. 2001 Code)
A. Exceptions: No license shall be required for operation of any vehicle or equipment in the town when:
1. Such vehicle is merely passing through the town.
2. Such vehicle is used exclusively in intertown or interstate commerce.
B. Delivery Of Property: No license shall be required by this chapter of any person whose only business activity in the town is the mere delivery in the town of property sold by him at a regular place of business maintained by him outside the town where:
1. Such person's business is at the time of such delivery licensed by the Utah municipality or county in which such place of business is situated; and
2. The authority licensing such business grants to licensees of the town making deliveries within its jurisdiction the same privileges, upon substantially the same terms, as are granted by this section; and
3. Neither the property delivered nor any of the facilities by which it was manufactured, produced or processed are subject to inspection by authority of the town for compliance with health or sanitary standards prescribed by the town; and
4. The truck or other conveyance by which such delivery is made prominently displays at all times a license plate or symbol issued by the said licensing authority to evidence such business license. Such plate or symbol shall identify the licensing authority by which it is issued, shall indicate that it evidences a license issued thereby, and shall specify the year or term for which it is effective.
C. Certification Of Section: The town clerk shall, at the request of any person, certify a copy of this section to any municipality or county of the state to which a copy has not previously been certified. (1976 Code § 9-123)
A. Tax Exempt Businesses: No license fee shall be imposed under section 3-1-5 of this chapter on any person engaged in business for solely religious, charitable, eleemosynary or other type of strictly nonprofit purpose which is tax exempt in such activities under the laws of the United States and the state, nor shall any license fee be imposed on any person engaged in a business specifically exempted from municipal taxation and fees by the laws of the United States or the state; nor shall any license fee be imposed upon any person not maintaining a place of business within the town who has paid a like or similar license tax or fee to some other taxing unit within the state and which taxing unit exempts from its license tax or fee, by reciprocal agreement or otherwise, businesses domiciled in the town and doing business in such taxing unit.
B. Reciprocal Agreements With Other Agencies: The license assessor and collector may, with approval of the town council, enter into reciprocal agreements with the proper officials of other taxing units, as may be deemed equitable and proper in effecting the exemption provided for in subsection A of this section. (1976 Code § 9-124)
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