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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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