Menlove v. Salt Lake County

CALLISTER, Justice:

Plaintiff, for himself as a motel owner and as president of Salt Lake County Motel Association, brought this action to enjoin enforcement of “The Transient Room Tax Ordinance of the County of Salt Lake.” Plaintiff contests the constitutionality of the ordinance, which was enacted pursuant to and under the provisions of sections 1 through 7 of Chapter 31, Title 17, U.C.A. 1953. 1 The court below granted the County’s motion for summary judgment and plaintiff appeals.

Section 17-31-2 of the enabling statute provides:

They [county commissioners] may raise revenue by the…