HomeMy Public PortalAboutORD-CC-1993-23ORDINANCE NO. 93-23
An Ordinance amending the Moab City code to establish a
license fee.
WHEREAS, Moab City has established a license fee Ordinance,
and
WHEREAS, the City Council of Moab City wants to amend the
license fee.
NOW THEREFORE, be it ordained by the governing body of Moab
City that:
Moab City Code Section 5.08.110 is hereby amended to read in
paragraph e. as follows:
FEE COMPUTATION.
1. Each person licensed pursuant to this chapter shall pay
a quarterly license fee computed on the retail sales of each
separate place of business during each calendar quarter of the
year.
2. Such fee shall be paid on or before the thirtieth day of
the month immediately following the end of such quarter and shall
be an amount equal to the total of the following:
a. A fee upon every retail sale of tangible personal
property made within the City equivalent to 1.8889% for the sales
involving the exchange of property, equivalent to 1.8889% of the
consideration paid or charged, including the fair market value of
the property exchanged at the time and place of the exchange;
provided that the fee upon any single item of personal property
shall not exceed eighteen dollars and eighty-nine cents.
b. A fee equivalent to 1.8889% of the amount paid for all
meals furnished by any restaurant, hotel, drugstore, club or other
place.
c. A fee equivalent to 1.8889% of the amount paid for
admission to any place of amusement, entertainment or recreation.
d. A fee equivalent to 1.8889% of the amount paid or charged
for all services for repairs or renovations of tangible personal
property, or for installation of tangible personal property
rendered in connection with other tangible personal property.
e. A fee equivalent to 1.8889% of the amount paid or charged
for tourist home, hotel, motel or trailer court accommodations and
services.