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A. License Fee: A license fee shall be levied upon every person or entity engaging in business in the city.
B. Change Of Fee Schedule By Resolution: The city council is empowered to change, modify or amend the city business license fee schedule, as set forth in this title, by resolution duly presented and voted upon by said council. Said change, modification or amendment by resolution may reflect changes, modifications or amendments to dollar amounts levied as business license fees and/or additions or deletions to the list of regulated businesses contained in the city business license fee schedule.
C. License Fee Additional To All Other Licenses And Taxes: The license fees imposed by this chapter shall be in addition to any and all other taxes or licenses imposed by any other provisions of the ordinances of this city or the state.
D. License Fee Declared Debt: Any license fee due and unpaid under this chapter, and all penalties thereon, shall constitute a debt to the city and shall be collected by court proceedings in the same manner as any other debt in like amount. This remedy shall be in addition to all other remedies available to city under the law.
E. Exemptions To License Fee Requirements: No license fee shall be imposed under this chapter upon any person engaged in business for solely religious, charitable, or other strictly nonprofit purpose if that person's activities are tax exempt 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. Upon the written request of a majority of the members of the city council filed with the city recorder, any license provided for in this chapter shall be issued free of charge to any person suffering from any physical or mental disability, who is a disabled war veteran, or is of such an age and/or physical condition that they are incapable of performing manual labor, or to any indigent person dependent on their own efforts for support. Proof of nonprofit status is required in accordance with IRS code, section 501(c)3, or other applicable sections and must be presented to the city recorder.
F. Entertainment For Charity And Benevolent Purposes: Business license application and license fees or taxes shall not be required for lectures, entertainments, concerts, fairs, exhibitions, festivals, bazaars, luncheons, dinners or dances conducted, given or made wholly for benevolent purposes. A written affidavit, properly notarized, stipulating that the above mentioned activity is for benevolent or charitable purposes shall be provided to the city recorder by the person or representative of the sponsoring organization prior to seeking exemption from applicable license fees.
G. Application Without Payment Of License Fee: A business license application and supporting documentation are necessary for the following types of businesses or for professionals conducting business within the city who are exempt from payment of a license:
1. Any contractor engaged in the construction trade, holding a valid license issued by the local jurisdiction in which the licensee has its principal place of business and by the state pursuant to Utah Code Annotated section 58-55-301, as amended;
2. Any person or entity engaged in business for solely religious, charitable, or other types of strictly nonprofit purposes, activities are tax exempt under the laws of the United States and the state; no business license fee shall be imposed on any nonprofit corporation, duly incorporated according to the provisions of the Utah nonprofit corporation and cooperative association act;
3. Any insurance company or agency in accordance with Utah Code Annotated section 31A-3-103, for so long as state law exempts them;
4. Any "alarm business" company, as defined in Utah Code Annotated section 58-55-102, holding a valid business license issued by the local jurisdiction in which the licensee has its principal place of business in accordance with Utah Code Annotated section 58-55-310;
5. Any tow truck motor carrier holding a valid business license to perform tow truck service issued by the local jurisdiction in which the licensee has its principal place of business, unless the tow truck business is also physically located in the city, pursuant to Utah Code Annotated section 72-9-604;
6. Any sales of merchandise damaged by smoke or fire, or of bankrupt concerns, where such stocks of merchandise have been acquired from merchants of the city, regularly licensed and engaged in business; provided, however, no such stocks or merchandise shall be augmented by other goods;
7. Any person who sells his/her own property which was not acquired for resale, barter or exchange, and who does conduct such sales or act as a participant by furnishing goods in such a sale more than twice during any calendar year;
8. Any person selling surplus household goods or furnishings at a private residence in the garage or yard, if such garage sale is held no more frequently than three (3) days in any one calendar quarter at the same residence.
H. Hair Salons, Automotive Shops And Other Businesses Having Separate Booths: Individuals providing services within a business can use the principal business owner's business license if they are paying a booth fee and working as an employee of that business owner. The business owner's sales tax identification number will be used for retail sales.
I. Reciprocal Recognition Of Licenses; Deliveries: No license fee or tax shall be required by the city of any person whose only business activity in the city is the mere delivery in the city of a service or of merchandise sold or provided by him/her at a regular place of business which is maintained outside the city 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. Proof of such business license is provided to the city license administrator.
J. License Fee Due Date: Business license and regulatory license fees, unless otherwise provided, are due and payable before conducting business or, in the case of an existing business, no later than the existing license expiration date. The city license administrator may accept payment of the fees in advance of the due date.
K. Merchants Doing Traveling Businesses: "Merchants doing traveling businesses" means all persons, including corporations, both principal and agents, who engage or conduct in the city either in one locality or in traveling from place to place, a temporary or transient business of selling, exhibiting for sale at retail, or auctioning goods, wares and merchandise in or from any hotel, motel, rooming house, dwelling house, store, storeroom, tent, stand, motor vehicle, cart or other place in the city, and who shall not occupy such place for the purpose of conducting a permanent business therein. The person so engaged shall not be relieved from complying with the provisions of this title by reason of association temporarily with any locally licensed business, or by conducting such temporary or transient business in connection with or as a part of or in the name of any locally licensed business. The provisions of this definition shall not apply to sales made for resale (wholesale merchandising), or to any sales by societies or groups or persons acting for charity, religious or public purposes. A temporary merchant occupies a temporary fixed location, selling and delivering from stock on hand, doing business in much the same manner as a permanent business, the principal difference being in the temporary nature of the business. Each business license application must be submitted with a letter/agreement from the owner/landlord of the property being used stating that the two (2) parties are in agreement as to the use of such property. (Ord. 2008-001, 2008)