1933 Session: Bills 141-143

              Substitute for S.B. 136 By fljiiTlsl flilatlitu
AN ACT TO PROVIDE FOR THE RAISING OF REVENUE FOR EMERGENCY RELIEF
OF UNEMPLOYMENT BY IMP03ING A TAX UPON THE  RETAIL PURCHASE 0?
CERTAIN COMMODITIES AND  SERVICES AND FOR THE ASCERTAINMENT,  ASSESSMENT AND COLLECTION OF SAID TAXES;  TO PROVIDE FOR THE
DISTRIBUTION OF SAID REVENUE AND TO PROVIDE PENALTIES FOR THE
VIOLATION OF THE TERMS OF THIS AOT.
Be it enacted by the Legislature of the State of Utah:
Seotion 1.    Thia Aot shall be known and may be cited, as
the Unemployment Relief Aot of 1933*
Seetion 8 (a)    During the period this Aot shall remain in
foroe, as hereinafter provided,  there is hereby levied and there shall
be oolleoted and paid, a tax upon all purchases made from a retailer
within the state of Utah, equivalent to one-half (?) of one (1)
par cant of the purchase prloe palu* >^C «-/-//   C^c f~^0~i—-*L^~A,',~*~—
The term "retailer" as used in this Aot, means a person doing
a regularly organized retail business In tangible personal property,
known to the trade and publio as sueh and selling to the user or
consumer and not for resale.
(b) During the period this Act shall remain in
foroe, as hereinafter provided,  there is hereby levied and there shall
be oolleoted and paid a tax upon every purchase made at any auction
sale or from any peddler, hawker or itinerant vendor of tangible
personal property within the stats of Utah equiwalant to one-half (■*)
of one (1) per cent of the purchase price paid*
(o) During the period this Aot shall remain in
force, as hereinafter provided,  there is hereby levied and thero shall
be oolleoted and paid the following taxes for servioss, amusements or
entertainment furnished:
[\\ A ta» equivalent to one-half (i) of one  (1) per cent
of tho amount paid for all aerviccs rendered or eommoditiea furnished
for domestic or commeroial consumption by any utility of tha state of
Utah.
The term "utility" as herein used, shall be construed to mean
any utility under the juriadiotion of the Publio Utilities Commission
exsept street ear oompaniea*