Show L c li fa J i-i-J- i. i 8 BEAM M IT E u ri S BOURDON j f r SINCE J 1795 MJ Jiu I woi JI lt EJ c T I BOURBON I II I J I HG I III i rr II JIM BEAM Only Beam tastes like Beam Only Beam tastes so 0 good Worthy of Your Trust 86 ES PROOF KENTUCKY STRAIGHT BOURBON WHISKEY JAMES B. B BEAM DISTILLING CO CLERMONT KENTUCKY YOUR BEST MOBILE HOME V VALUE THE ALL NEW Angelus Ten Wide AVAILABLE NOW AT Dale Broome Trailer Sales Next Door To Millers Miller's Super Market Marlet Phone 3 1051 1 REDDS REDD'S Hour 24 Wrecker Service Day Phone 3 Night Phone 3 Down in the Mouth Work NOW O OPEN EN Ideal New and Used FURNITURE STORE MARGARET MEDLEY OWNER Located Next to Red Rock Lodge Phone 3 DECORATIVE d Hand Baskets FOR SALE Red Cedar 10 1011 Baskets Baskets 1 14 1411 Baskets OF i Alpha Epsilon Sorority Proceeds for Southeast Elementary School Place Orders at ALpIne 3 3 3 LEGAL NOTICES ORDINANCE NO 60 2 AN ORDINANCE AMENDING SECTIONS 5 11 OF THE REVISED REVISED REVISED RE RE- ORDINANCES OF MOAB CITY 1958 RELATING TO LICENSE LICENSE LI U- CENSE FEES BASED UPON VOLUME OF RETAIL SALES OF THE TIlE LICENSEE AND DECLARING DECLARING DECLARING DE DE- DE- DE CLARING THAT THE TIlE ORDINANCE ORDINANCE ORDINANCE ORDIN ORDIN- ANCE IS A MEASURE NECESSARY NECESSARY NECESSARY SARY FOR TIlE THE IMMEDIATE PEACE HEALTH AND SAFETY OF TIlE THE CITY OF MOAB AND ANti SHALL TAKE EFFECT APRIL I 1 1960 BE IT ORDAINED BY THE CITY CrrY COUNCIL OF TIlE THE CITY OF MOAB UTAH Section 1 Section 5 11 of the he Revised Ordinances of Moab City ity 1958 is hereby henby amended to read ead as follows Section 11 5 GROSS SALES LICENSE FEES A A. LICENSEES WHOSE FEES ARE RE BASED ON GROSS SALES Every person who engages Ina Ina in a business which makes retail sales ales as defined In this section and nd who is not required to pay paya a license fee upon said business under the provisions of Section hereof shall obtain a Hense H- H cense ense and pay license fees as hereinafter required Failure to comply with the re- re requirements hereof shall be pun pun- Ish liable able as a misdemeanor B n SECURING A LICENSE Every person engaging in one oner or r more of the businesses des des- in Section 5 11 A ab jove ve shall secure from the re reorder recorder re- re e. e corder order of the City a license to todo todo too I do o business for each ench separate I place ace of business by conforming to o the following requirements 1 t Filing a written application I tio tion on for license with the City Recorder prior to th the commencement commencement commencement commence commence- ment of business for each ch place of t business setting forth fortha a The name under which applicant transacts or Intends Intend to transact business M. M 1 b h The location of said business c The mont amount of retal retail sales sale expected to be bo made maM t tv hv v said business during each easi normal nor flO mal nial calendar year thereafter Cd d ci Such Sueh other Information as aa the City Recorder may re re- quire 2 Paying an Application Fee Feen In n the amount of 1000 to the thetty City tty Recorder at the time of filing said application for tor or li U- U cense 3 Executing a written agreement agreement agree agree- ment that the applicant shall shaU pay I LN the quarterly license tV fee tf based up upon n sates sales and to file me tire the quarterly reports ts which are hereinafter C. C EFFECTIVENESS Said II- II sence shall remain effective a ato ay mr to said place of ot business until te re yoked as provided because of the Ca failure ure of the li licensee U. U to make quarterly license II li- tense cense payments said quarterly quarterly terly reports or to to- otherwise conform to the Business and Vocation Vo Vo- Vo cation License Ordinances I D. D TRANSFER AND DISPLAY Said license is not transferable and Is 19 valid only for Cor th the person under whose name It is Issued find and for transaction of business nt at the place designated therein In the event of a change of the location of said MId business said license may be transferred to o the changed location of said business justness by endorsement cf cr said new location upon the license by bythe bythe the he City Recorder and the payment pay ment mont of a n fee of for said service The license shall at ot all times be e conspicuously displayed Inthe in inthe the he place ploce of business for which Issued I E. E AMOUNT OF QUARTERLY LICENSE FEE mE From and after the he effective date of this Ordinance Ordinance Ordinance Or Or- each person subject hereto shall pay a quarterly li license II- II cense fee computed on the retail sales ales of each separate place of business during each calendar quarter of the year ear Said fee shall shan be paid on or before the day of the month Immediately following the end of such quarter and shall be an amount equal to the total of the following 1 I A fee upon every retail retal sale ale of tangible property made withIn the City equivalent to tone toone toone one ne half of one per cent of f the purchase price paid or charged barged or in the case of retail sales ales involving the exchange of property equivalent to one half halff of f one per cent 3 na of the consideration paid or charged Including the fair market value of f the property exchanged at athe atthe atthe the he time and place of exchange ex- ex change hange provided however that the lie fee upon any single item of personal property shall shan not exceed ex ex- exceed 2 A fee equivalent to one half of one per cent o othe of the amount paid for all meals meal furnished by any restaurant eating house hotel drug store club or other place 3 A fee equivalent to one half of one per cent 16 of the amount paid for admission to any place of amusement en entertainment entertainment entertainment en- en or recreation 4 A fee tee equivalent to one half of one per cent Ph 16 of the amount paid or charged for all services for repairs or renovations renovations reno reno- of tangible personal property property property pro pro- perty or for Installation of tangible tangible tangible tan tan- gible personal property rendered in connection with other I le Ie personal property 5 A fee equivalent to one- one half of one per cent of the amount paid or charged for tourist home hotel motel or trailer court accommodations and services provided this subsection subsection sub sub- section shall not apply to the amount paid or charged for tourist home homes motel hotel or trailer court where residency Is maintained continuously under the terms of a lease or similar agreement for a period not than thirty days 6 A fee equivalent to one- one half of one per cent of the amount paid or charged for laundry and dry cleaning ser ser- vices I I I F F. F RECORDS AND REPORTS Each person subject hereto shall at and for each place of business required to be licensed hereunder here here- under records of purchases sales sales sal sal- es Cs and other data normally requIred required re re- by good accounting practice practice tice to disclose and verify the retail sales of such place of business business business bu bu- bu- bu siness and the gross sales price or other consideration received for the sale or transfer of personal personal per per- property and services subject subject sub sub- to this Ordinance which are sold or transferred during each calendar quarter year Each said person shan shall make such report relating to his retail sales during during dur duro ing said calendar quarters as may be required from time to time by the City Recorder The report shall accompany the remittance of the amount of license fee herein required to be paid by the licensee for the perIod period period per per- iod cov covered red by the return The fee as computed In the return shall In tn all cases be based upon the total sales made during the period including both cash and charge i sales gales Credit shall be allowed allowed al al- al- al lowed loved to the licensee for fees paid on sales represented by that portion of an account det determined ed to be worthless anti and actually charged off oft for or Income tax pur- pur pos s or on the portion of the tho purchase price remaining unpaid at the time of a repossession made under the terms of ot a conditional con sales saIe contract The City Recorder my mry extend ex ox- extend tend the time for making return and paying the fees required to toI tobe tobe I be paid by this tW Ordinance under such rules and regula regulations tiona Bui aa the City Council may prescribe but bt t no such extension shall be betar betor tar for more than ninety days The City Recorder if U he deems it necessary in order to insure the payment of the fee foe imposed by this Ordinance may require returns returns re re- re- re turns turna and payment of the fees to be made for other than quarterly quarterly quarterly terly periods If It the accounting methods regularly employed by bythe bythe bythe the licensee in the transaction tr of O fi 5 ji sr his 1111 business a an n such that t fe tilo ports of 01 sales ma during a ea calendar cal caU month will impose Unnecessary unnecessary un necessary hardships the City may accept reports at such Intervals as will wl In his opInion op op- better suit the convenIence convenience conven conven- lence of the licensee and will not jeopardize the collection of th the tax tu Wherever possible the City Recorder shall seek to make the she reporting porting and record keep H this ing Inn requirements n Imposed ld h b by H n this ld Ordinance coincide with with th the report and record kee keeping ing requirements requirements re re- of the State Slate Tax Commission under tile the provisions pro of ot the State sales tax commonly common common- ly known a aS a'S the Ute gency Ernei-gency ency Revenue Revenue Re Re- venue Act of 1933 G. G DEFINITIONS i For Fot Forthe the purpose of this section the following following fol fol- lowing words and phrases shall shaH have the following meanings 1 The term person Includes in includes In In- any individual finn firm co co- co- co partnership Joint adventure corporation estate or trust or 01 any group or combination actIng acting act act- ing as a unit and the plural as aswell wen well as the singular number unless unless un un- un less the intention to give a more limited meaning is disclosed by bythe bythe bythe the context 2 The term tenn sale or sales includes installment and credit sales and the exchange of properties properties pro prod as well as the sale thereof there there- of for tor money every closed transaction transaction trans trans- action constituting a sale and also includes the sale of electrical electrical elec elec- energy gas gns services or entertainment taxable under the terms of this Ordinance A transaction whereby the possession possession posses posses- sion of property is transferred but the seller retains the title as security for the payment of the price shall be deemed a sale 3 The term tenn wh wholesaler means a person doing a regularly regular regular- ly organized wholesale or or- jobbing jobbing jobbing job job- bing business and known to the trade as such and selling to r re- re tall merchants jobbers dealers or other wholesalers for the purpose of resale 4 The term wholesale means a sale of tangible personal person person- al property by wholesalers to retail retail re re- re- re tail tall merchants jobbers dealers dealers' or other wholesalers for resale and does docs not include a sale by wholesalers or retailers to users or consumers not for resale except except ex ex- as otherwise hereinafter specified 5 The term tenn retailer means a person doing a regularly organIzed organized organized or or- retail business in tangible tangible tangi tang ble personal property known to the public as such and selling to the user or consumer and not for Cor resale and Includes commission commission commission commis commis- sion merchants and all p persons regularly engaged in the business business business busi busi- ness of selling to users or consumers consumers consumers con con- sumers within the City of Moab but the term tenn retailer does not include farmers gardeners except except ex ex- those who are regularly engaged engaged engaged en en- in the business of buying or selling for a profit 6 The term retail sale means every sale within the City of Moab by n u retailer or 01 wholesaler to a user or consumer er except such sales as are defined defined defined de de- de- de fined as wholesale sales or other otherwise otherwise wise vise exempted by the terms of this Ordinance b but t the term retail sale is not intended to include isolated nor occasional sales by persons not regularly engaged in business nor seasonal sales of crops seedling plants garden or farm fann or other agricultural agricultural agricultural tural produce by the the producer thereof or the return to the producer producer producer pro pro- ducer thereof of processed agricultural agricultural ag ag- ag- ag products provided however that no sale of a motor vehicle shall be deemed Isolated or occasional for the purposes of this act 7 Each purchase of tangible personal property or product made by a person engaged In the business of manufacturing compounding compounding com corn pounding for sale profit or use any article substance or commodity com corn which enters Into and becomes an ingredient or component component com corn part of the tangible personal per per- property or product which he manufacturers or compounds and the container label or the shipping case thereof shall be deemed a wholesale sale and shall be exempt from frons taxation under this Ordinance e and for forthe forthe forthe the purpose of this Ordinance poultry dairy daIr and other livestock live live- stock feed and the components thereof and all seeds and seedlings seedlings seed seed- lings are deemed to become component parts of the eggs milk meat and other livestock lt products plants and plant products products pro pro- ducts produced for resale and each purchase of such f feed d or seed from a wholesaler or retailer re- re taller as well as from any other person shall be deemed a wholesale wholesale whole whole- sale sale and shall shaU be exempt from taxation under this Ordinance Ordinance Ordinance Ordin Ordin- ance provided also that spra sprays and insecticides used in the control control con con- of insect pests diseases and weeds for tor the commercial production production pro pro- of fruit vegetables feeds seeds and animal products shall shan be deemed a wholesale sale and exempt from tons taxation under this thia Ordinance 8 S When right to continuous possession of any article of tangible tangible tangible tan tan- gible personal property U Is granted grant grant- ed cd under a lease or 01 contract and I such sueh transfer of ot possession would be taxable if any outright ht sale were made such auch JaMM J- ese or Ol contract contract con con- tract shall be considered the I sale of ot such article and the tax tn shall be tIE computed and paid bythe by bythe the vendor or ox lessor upon the rentals paid 9 For the purpose of ot this act the t term rm admission Includes includes In in- eludes teats seats and tables reserved or otherwise and other similar accommodations and charges 1 ma made C and amount pard for tor admission means mean th the amount anro paid for lor such admission exclusive e ive lye of any admission tax fin fm- posed by the federal or state government or by this Ordinance 10 The term purchase price means the price price- to the consumer er exclusive of any tax Imposed by the federal or OJ state government government govern govern- ment meat or by this tills Ordinance 11 Each separate place of business shall include da each separate sep arate establishment or place of operation whether or not operatIng operating ing under the same name within the corporate limits of the City including a home or other place of ot lodging If the same is held out by advertisements |