HomeMy Public PortalAboutORD-CC-1994-11ORDINANCE 94-11
DECREASING THE GROSS BUSINESS LICENSE FEE AND CLARIFYING WHAT IS
SUBJECT TO THE FEE.
WHEREAS, the Utah Legislature passed Senate Bill 191, clarifying
that all admissions and user fees charged for any amusement,
entertainment, recreation, exhibition, cultural, or athletic
activity shall be subject to Utah sales tax, effective July 1994;
and
WHEREAS, the Utah Legislature also passed HB 162 reducing the state
sales and use tax rate from 6 percent to 5.875%; and
WHEREAS, Moab City desires to be consistent with state tax
requirements and reduce inconvenience in calculating business
license fees; and
WHEREAS, the City business license fee needs to be increased to
2.01% to make the total tax rate equal to 8%;
NOW THEREFORE, be it ordained by the governing body of Moab City
that:
Chapter 5.04.030 B. is amended to change the fee for Retail
Business Collecting Sales Tax with the change to read as follows:
Retail Business Collecting Sales Tax. $25.00 good for
one year. Renewals are $20.00 yearly, in addition to 2.01%
of gross sales, payable quarterly, starting in the quarter
Business License goes into effect.
Chapter 5.08.010 A. of the Moab Municipal Code is hereby amended to
read as follows:
A. "Admissions" means user fees for theaters, movies, operas,
museums, planetariums, shows of any type or nature, exhibitions,
concerts, carnivals, amusement parks , amusement rides, circuses,
menageries, fairs, races, contests, sporting events, dances, boxing
and wrestling matches, closed circuit television broadcasts,
billiard or pool parlors, bowling lanes, golf and miniature golf,
golf driving ranges, batting cages, skating rinks, ski lifts, ski
runs, ski trails, snowmobile trails, tennis courts, swimming pools,
water slides, river runs, jeep tours, boat tours, scenic cruises,
horseback rides, sports activities or any other amusement,
entertainment, recreation, exhibition, cultural, or athletic
activity.
Chapter 5.08.110 is hereby amended to read as follows:
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.