3.29 BUSINESS LICENSE PROVISIONS [Amended 2010]

3.29.1 PURPOSE The purpose of this chapter is to provide for the regulation of all business activities within the Town of Amalga where authorized by the Amalga Town Code, as well as, applicable Cache County, and State of Utah Statutes. 3.29.2 DEFINITIONS: As used in this title: BUSINESS: All activities engaged in within the town carried on for the purpose of gain or economic profit, except that the acts of employees rendering service to employers shall not be included in the term “business.” unless otherwise specifically provided. EACH SEPARATE PLACE OF BUSINESS: Each separate establishment or place of operation, whether or not operating under the same name, within the town, including a home or other place of lodging if the same is held out by advertisements, listings or otherwise as the establishment or place of operation of a person engaging in the business of selling tangible, personal property at either retail or wholesale, or both, in the town. EMPLOYEE: The operator, owner or manager of a place of business and any persons employed by such person in the operation of said place of business in any capacity and also any sales person, agent or independent contractor engaged in the operation of the place of business in any capacity. ENGAGING IN BUSINESS: Means and includes, but is not limited to, the sale of tangible personal property at retail or wholesale, the manufacturing of goods or property and the rendering of personal services for others for a consideration by persons engaged in any profession, trade, craft, business, occupation or other calling, except the rendering of personal services by an employee to his employer under any contract of personal employment. PLACE OF BUSINESS: Each separate location maintained or operated by the licensee within the town from which business activity is conducted or transacted. 3.29.3 3.29.4 3.29.5 WHOLESALE: A sale of tangible personal property by wholesalers to retail merchants, jobbers, dealers or other wholesalers for resale, and does not include a sale by wholesalers or retailers to users or consumers not for resale, except as otherwise specified. WHOLESALER: A person doing a regularly organized wholesale or jobbing business and selling to retail merchants, jobbers, dealers or other wholesalers, for the purpose of resale. LICENSE ASSESSOR AND COLLECTOR: The town recorder is designated and appointed as ex officio assessor of license fees for the town. Upon receipt of any application for a license, the town recorder shall assess the amount due thereon and shall collect all license fees based upon the rate established by ordinance or resolution of the town council. He shall enforce all provisions of this title, and shall cause to be filed complaints against all persons violating any of the provisions of this title. LICENSE REQUIRED: A. License Required; Penalty: It is a class B misdemeanor for any person to transact, engage in or carry on any business, trade, profession or calling, or to operate a vending or coin operated machine without first receiving the class or type of license required by the town. B. Appearance Required; Renewal: After receiving an application for a business license, as per section 3.29.5 of this chapter, the applicant must appear before the Amalga Planning and Zoning Commission for approval of the initial business license. Thereafter, at the beginning of the calendar year, the license will automatically be renewed, upon payment of the annual fee, unless there is a change in the type of business being conducted, which would result in the applicant being required to appear before the town council for approval. [change approved 10-8-2014] APPLICATION FOR LICENSE: A. Information Required: All applications for a license shall include: 1. The name, address and phone number of the person desiring a license; 2. The kind of license desired, stating the business, calling, trade or profession to be performed, practiced or carried on; 3. The class of license desired, if such licenses are divided into classes; 4. The detailed address where such business, calling, trade or profession is to be carried on, giving the street number if the business, calling, trade or profession is to be carried on in any building or enclosure having such number; 5. The period of time for which such license is desired to be issued. 3.29.6 3.29.7 3.29.8 B. Coin Operated Machines: In the event that the license application relates to a coin operated machine or device, the application shall identify the machine or device to which it applies and the location thereof. FEE FOR LICENSE; PAYMENT; DELINQUENCY: A. Fee Schedule: The business, location, trade, calling or profession of every person engaged in a business in the town shall pay an annual license fee in such amount as established by ordinance or resolution of the town council. B. Payment Dates: All license fees shall be due and payable as follows, except as may be otherwise provided: 1. Annual fees shall be payable before each calendar year in advance. The annual license shall date from January 1 of each year and shall expire on December 31 of each year. 2. Annual fees shall be due on the first day of each calendar year and shall become delinquent if not paid by February 1 each year. 3. All licenses will expire on December 31 of the calendar year in which the license is issued. Payment shall be made upon the date of application approval and before license issue. C. Penalty For Late Payment: If any license fee is not paid within thirty (30) days of the due date, a penalty of ten percent (10%) of the amount of such license fee shall be added to the original amount thereof. No license shall be issued until all penalties legally assessed have been paid in full. EXEMPTIONS TO LICENSE FEE: A. No license fee shall be imposed under subsection 3.29.6A of this chapter on any person engaged in business for solely religious, charitable, or related to charity, or other types 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 a license fee be imposed on any agriculturally related business if it qualifies for an agricultural exemption for Utah State sales tax; 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. The license assessor and collector may, with approval of the governing body, 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. FEE NOT TO CONSTITUTE UNDUE BURDEN ON INTERSTATE COMMERCE: None of the license fees provided for by subsection 3.29.6A of this chapter shall be applied as to occasion 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 such commerce, he may apply to the license assessor and collector for an adjustment of the fee so that it shall not be discriminatory, unreasonable or unfair as to such commerce. Such application may 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 method of business and the gross volume or estimated gross volume of business and such other information as the license assessor and collector may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The license assessor and collector 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 subsection 3.29.6A of this chapter is discriminatory, unreasonable or unfair as to applicant’s business and shall recommend to the governing body a license fee for the applicant in an amount that is nondiscriminatory, reasonable and fair, and if the governing body 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 governing body shall order a refund of the amount over and above the fee fixed by the governing body. In fixing the fee to be charged, the license assessor and collector shall have the power to use any method which will assure that the fee assessed shall be uniform with that assessed on businesses of like nature. 3.29.9 CERTIFICATE OF LICENSE: All certificates of license shall be signed by the mayor, attested by the town recorder, and shall contain the following information: A. The name and address of the person to whom such certificate has been issued; B. The amount paid; C. The type of license and the class of such license if licenses are divided into classes; D. The term of the license with the commencing date and the date of its expiration; E. The address where such business, calling, trade or profession is to be conducted.