State v. Taylor

MAUGHAN, Justice:

Defendant appeals from a conviction for the crime of operating a business, in Salt Lake County, without a valid business license. His defense was predicated on the ground that the ordinance was unconstitutional in that it denied him equal protection of the law in violation of the Fourteenth Amendment of the Constitution of the United States. We affirm the judgment of the trial court.

Defendant operates a hearing aid service in his home which is located in the unincorporated area of Salt Lake County. The County Commissioners enacted an ordinance levying a license fee upon the…