A. Levied: There is hereby levied upon every person engaging in business in the City, a license fee.
B. Change Of Fee Schedule By Resolution: The City Council is hereby empowered to change, modify or amend the City business license fee schedule, as set forth in section 1-12-2 of this Code, 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 which constitutes the City business license fee schedule.
C. License Fee Additional To All Other Licenses And Taxes: The license fee 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.
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 existing remedies.
E. Exemptions To License Fee Requirements: No license fee shall be imposed under this chapter upon any organization or person engaged in business for solely religious, charitable, or other strictly nonprofit purpose if that organization or 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. Also exempt from business license fees are any Federal, State, County or local government agencies. 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 or who is of such an age that they are incapable of performing manual labor, or any poor person dependent on their own efforts for support. (Ord. 835, 4-16-2013)
F. Fee Not To Constitute Undue Burden On Interstate Commerce; Nor Be Unfair:
1. None of the license fees provided for by this chapter shall be applied so as to be an undue burden on interstate commerce. In any case where a license fee is believed by a licensee or applicant for license to place an undue burden upon interstate commerce, he may apply to the license assessor for an adjustment of the fee, so that it shall not be discriminatory, unreasonable or unfair as to such commerce. This application must be made before, at or within six (6) months after payment of the prescribed license fee. The applicant shall, by affidavit and supporting testimony, show his business and the gross volume or estimated gross volume of his business and such other information as the license assessor and collector may deem necessary in order to determine the extent, if any, of the undue burden on interstate commerce. (1985 Code § 11-1-14)
2. The license assessor shall then conduct an investigation, comparing applicant's business with other businesses of like nature and shall make findings of fact from which he shall determine whether the fee fixed by this chapter is discriminatory, unreasonable or unfair as to applicant's business or if it constitutes an undue burden on interstate commerce. The license assessor shall recommend to the city council a license fee for the applicant in an amount that is nondiscriminatory, reasonable and fair, and that does not unduly burden interstate commerce. If the city council is satisfied that such license fee is the amount that the applicant should pay, it shall fix the license fee in such amount. If the regular license fee has already been paid, the city council shall order a refund of the amount paid that is over and above the fee fixed by the city council. In fixing the fee to be charged, the license assessor shall have the power to base the fee upon the provisions set forth in Utah Code Annotated section 10-1-203, or any other method which will assure that the fee assessed shall be uniform with that assessed on businesses of like nature; provided, however, that the amount assessed shall not exceed the fee prescribed in section 1-12-2 of this code. (1985 Code § 11-1-14; amd. 2001 Code)