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(Airport Parking Services License Tax)
AN ORDINANCE ENACTING SECTION 5.04.200 OF THE SALT LAKE CITY CODE, RELATING TO AIRPORT PARKING SERVICES LICENSE TAX.
Be it enacted by the City Council of Salt Lake City, Utah:
SECTION 1. That Section 5.04.200 of the Salt Lake City Code, relating to airport parking services license tax, be, and the same hereby is, enacted as follows:
5.04.200 Airport Parking Services License Tax.
A. There is levied upon every operator of vehicle parking serving the Salt Lake City International Airport an annual license tax equal to two percent of the gross revenue derived from the operation of those services.
B. “Operators means any private person or entity who operates vehicle parking serving the Salt Lake City International Airport and receives gross revenue pursuant thereto, whether as owner, lessee, agent, joint venture, manager, concessionaire or otherwise.
C. “Vehicle parking serving the Salt Lake City International Airport’ means any space provided by an operator
a publicly or privately owned lot or other facility for parking or storing motor vehicles, motorcycles, trailers, bicycles or other similar means of conveyance for passengers or property in exchange for consideration in any form, including a direct charge to customers or a charge to any party for tokens or other instruments that permit use of the lot or other facility, and where:
1. The lot or other facility is located within the property boundaries of the Salt Lake City International Airport; or
2. The lot or other facility provides or arranges for shuttle services or other means that transport passengers or property to the Salt Lake City International Airport.
D. “Gross revenue” for purposes of this section means all revenue received by an operator which is derived from vehicle parking serving the Salt Lake City International Airport, without any deductions therefrom.
E. Any operator who receives revenue solely from vehicle parking serving the Salt Lake City International Airport and from no other operation or enterprise whatsoever shall be entitled to credit, against the amount of taxes paid hereunder, the amount of license taxes due the city under Section 5.04.070 of this code, or its successor.
F. Within forty-five days after the end of each month in a calendar year, the operator taxed hereunder shall file with the city treasurer a report of its gross revenue derived from vehicle parking serving the Salt Lake City International Airport during that calendar month, together with a computation of the tax levied hereunder against the operator. Coincidental with the filing of such report, the operator shall pay to the city treasurer the amount of the tax due for that calendar month.
SECTION 2. This Ordinance shall take effect on the date of its first publication.
Passed by the City Council of Salt Lake City, Utah, this 14th day of June, 1994.
Bill No. 45 of 1994.
Published: June 22, 1994.