<SEC-DOCUMENT>0001654954-21-004078.txt : 20210412
<SEC-HEADER>0001654954-21-004078.hdr.sgml : 20210412
<ACCEPTANCE-DATETIME>20210412165836
ACCESSION NUMBER:		0001654954-21-004078
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20210412
DATE AS OF CHANGE:		20210412
EFFECTIVENESS DATE:		20210412

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PARK CITY GROUP INC
		CENTRAL INDEX KEY:			0000050471
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				371454128
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-255189
		FILM NUMBER:		21821273

	BUSINESS ADDRESS:	
		STREET 1:		5282 SOUTH COMMERCE DRIVE
		STREET 2:		SUITE D292
		CITY:			MURRAY
		STATE:			UT
		ZIP:			84107
		BUSINESS PHONE:		435-645-2000

	MAIL ADDRESS:	
		STREET 1:		5282 SOUTH COMMERCE DRIVE
		STREET 2:		SUITE D292
		CITY:			MURRAY
		STATE:			UT
		ZIP:			84107

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIELDS TECHNOLOGIES INC
		DATE OF NAME CHANGE:	20010626

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERINET GROUP COM INC
		DATE OF NAME CHANGE:	19990803

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EQUITY GROWTH SYSTEMS INC /DE/
		DATE OF NAME CHANGE:	19951214
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>pcygs8_march2021.htm
<DESCRIPTION>S-8
<TEXT>
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<title>pcygs8_march2021</title>
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As filed with the Securities and Exchange Commission on April 12,
2021</font></div>
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Registration No. 333-______</font></div>
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UNITED STATES</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
SECURITIES AND EXCHANGE COMMISSION</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Washington, D.C. 20549</font></div>
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FORM S-8</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF
1933</font></div>
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&#xA0;</font></div>
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<font style="text-decoration: underline; color: #000000; font-family: Times New Roman; font-size: 24px">
PARK CITY GROUP, INC.</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;(Exact name of registrant as specified in
charter)</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="color: rgb(0, 0, 0); font-family: Times New Roman; font-size: 13px; text-decoration: underline;">
Nevada</font></div>
</font></td>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<font style="text-decoration: underline"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">37-1454128</font></font></div>
</td>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(State or Other Jurisdiction of Incorporation or
Organization)</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(I.R.S. Employer Identification Number)</font></div>
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<td style="vertical-align: top; width: 61%;">
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
5282 South Commerce Drive, Suite D292</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Murray, Utah 84107&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="text-decoration: underline"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">(435)
645-2000</font></font></div>
</td>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(Address and telephone number of principal executive
office)</font></div>
</td>
<td style="vertical-align: top; width: 21%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 98%;">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="text-decoration: underline"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Second
Amended and Restated 2011 Employee Stock Purchase Plan, as
amended</font></font></div>
</td>
<td style="vertical-align: top; width: 1%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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Full Title of the Plan</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Edward L. Clissold</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Secretary and General Counsel</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
5282 South Commerce Drive, Suite D292</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Murray, Utah 84107&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="text-decoration: underline"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">(435)
645-2000</font></font></div>
</td>
<td style="vertical-align: top; width: 18%;">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(Name, address and telephone number of agent for
service)</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
with copies to:</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Daniel W. Rumsey, Esq.</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
John P. Kennedy, Esq.</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Disclosure Law Group, a Professional Corporation</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
655 W. Broadway, Suite 870</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
San Diego, California 92101</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(619) 272-7050</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer,
smaller reporting company, or an emerging growth company. See the
definitions of &#x201C;large accelerated filer,&#x201D;
&#x201C;accelerated filer,&#x201D; &#x201C;smaller reporting
company,&#x201D; and &#x201C;emerging growth company&#x201D; in Rule
12b-2 of the Exchange Act.</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Large accelerated filer</font></div>
</td>
<td style="vertical-align: top; width: 12%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
[&#xA0;&#xA0; ]</font></div>
</td>
<td style="vertical-align: top; width: 27%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Accelerated filer</font></div>
</td>
<td style="vertical-align: top; width: 21%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
[ &#xA0; ]</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 39%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Non-accelerated filer</font></div>
</td>
<td style="vertical-align: top; width: 12%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
[X]</font></div>
</td>
<td style="vertical-align: top; width: 27%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Smaller reporting company</font></div>
</td>
<td style="vertical-align: top; width: 21%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
[X]</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 39%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 12%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 27%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Emerging growth company</font></div>
</td>
<td style="vertical-align: top; width: 21%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
[&#xA0;&#xA0; ]</font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
If an emerging growth company, indicate by check mark if the
registrant has elected not to use the extended transition period
for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange
Act.</font> [&#xA0;&#xA0; ]</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CALCULATION OF REGISTRATION FEE</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<tr>
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<div style="padding-bottom: 2px;">
<div style="text-align: left; text-indent:0px;margin-right:0px;margin-left:0px;"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; text-indent:0px;margin-right:0px;margin-left:0px;"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Title
of Each Class of Securities Being Registered</font></div>
</div>
</td>
<td rowspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font><font style="text-align: center; vertical-align: bottom; width: 80%; display: inline-block; border-bottom: 2px solid rgb(0, 0, 0);">
<div><font style="font-size:13px;font-family:Times New Roman;"><font style="color:#000000;">Amount Being Registered</font> <font style="color:#000000;">(1) (2)</font></font></div>
</font><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font></div>
</td>
<td colspan="1" rowspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font><font style="text-align: center; vertical-align: bottom; width: 80%; display: inline-block; border-bottom: 2px solid rgb(0, 0, 0);">
<div><font style="font-size:13px;font-family:Times New Roman;color:#000000;">Proposed
Maximum Offering Price Per Unit</font></div>
</font><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font></div>
</td>
<td colspan="1" rowspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font><font style="text-align: center; vertical-align: bottom; width: 80%; display: inline-block; border-bottom: 2px solid rgb(0, 0, 0);">
<div><font style="font-size:13px;font-family:Times New Roman;color:#000000;">Proposed
Maximum Aggregate Offering Price</font></div>
</font><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font></div>
</td>
<td colspan="1" rowspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font><font style="text-align: center; vertical-align: bottom; width: 80%; display: inline-block; border-bottom: 2px solid rgb(0, 0, 0);">
<div><font style="font-size:13px;font-family:Times New Roman;"><font style="color:#000000;">Amount of Registration Fee</font> <font style="color:#000000;">(3)</font></font></div>
</font><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align:bottom;width:52%;">
<div style="margin-left:0px;"><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font><font style="text-align: center; vertical-align:bottom;width:80%;display:inline-block;">
<div><font style="font-size:13px;font-family:Times New Roman;">&#xA0;</font></div>
</font><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font></div>
</td>
<td colspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font><font style="text-align: center; vertical-align:bottom;width:80%;display:inline-block;">
<div><font style="font-size:13px;font-family:Times New Roman;">&#xA0;</font></div>
</font><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font></div>
</td>
<td colspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font><font style="text-align: center; vertical-align:bottom;width:80%;display:inline-block;">
<div><font style="font-size:13px;font-family:Times New Roman;">&#xA0;</font></div>
</font><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font></div>
</td>
<td colspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font><font style="text-align: center; vertical-align:bottom;width:80%;display:inline-block;">
<div><font style="font-size:13px;font-family:Times New Roman;">&#xA0;</font></div>
</font><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font></div>
</td>
</tr><tr style="background-color:#cceeff;">
<td style="vertical-align:bottom;width:52%;">
<div style="text-align: left; text-indent:0px;margin-right:0px;margin-left:0px;"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Common
Stock, $0.01 par value</font></div>
</td>
<td style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; color: rgb(0, 0, 0); font-family: Times New Roman; vertical-align: bottom; display: inline-block; width: 10%; font-size: 13px;">&#xA0;</font><font style="text-align: left; color: rgb(0, 0, 0); font-family: Times New Roman; vertical-align: bottom; display: inline-block; width: 5%; font-size: 13px;">$</font><font style="text-align: right; color: rgb(0, 0, 0); font-family: Times New Roman; vertical-align: bottom; display: inline-block; width: 75%; font-size: 13px;">35,000</font><font style="text-align: left; color: rgb(0, 0, 0); font-family: Times New Roman; vertical-align: bottom; display: inline-block; width: 10%; font-size: 13px;">&#xA0;</font></div>
</td>
<td style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align: bottom; width: 10%; font-family: Times New Roman; color: rgb(0, 0, 0); display: inline-block; font-size: 13px;">&#xA0;</font><font style="text-align: left; vertical-align: bottom; width: 5%; font-family: Times New Roman; color: rgb(0, 0, 0); display: inline-block; font-size: 13px;">$</font><font style="text-align: right; vertical-align: bottom; width: 75%; font-family: Times New Roman; color: rgb(0, 0, 0); display: inline-block; font-size: 13px;">5.88</font><font style="text-align: left; vertical-align: bottom; width: 10%; font-family: Times New Roman; color: rgb(0, 0, 0); display: inline-block; font-size: 13px;">&#xA0;</font></div>
</td>
<td colspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align: bottom; display: inline-block; width: 10%; font-family: Times New Roman; color: rgb(0, 0, 0); font-size: 13px;">&#xA0;</font><font style="text-align: left; vertical-align: bottom; display: inline-block; width: 5%; font-family: Times New Roman; color: rgb(0, 0, 0); font-size: 13px;">$</font><font style="text-align: right; vertical-align: bottom; display: inline-block; width: 75%; font-family: Times New Roman; color: rgb(0, 0, 0); font-size: 13px;">205,800</font><font style="text-align: left; vertical-align: bottom; display: inline-block; width: 10%; font-family: Times New Roman; color: rgb(0, 0, 0); font-size: 13px;">&#xA0;</font></div>
</td>
<td colspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align: bottom; display: inline-block; width: 10%; font-family: Times New Roman; color: rgb(0, 0, 0); font-size: 13px;">&#xA0;</font><font style="text-align: left; vertical-align: bottom; display: inline-block; width: 5%; font-family: Times New Roman; color: rgb(0, 0, 0); font-size: 13px;">$</font><font style="text-align: right; vertical-align: bottom; display: inline-block; width: 75%; font-family: Times New Roman; color: rgb(0, 0, 0); font-size: 13px;">22.46</font><font style="text-align: left; vertical-align: bottom; display: inline-block; width: 10%; font-family: Times New Roman; color: rgb(0, 0, 0); font-size: 13px;">&#xA0;</font></div>
</td>
</tr></table>
</div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="margin-left: 24px; display: table">
<div style="display: table-row">
<div style="text-align: left; display: table-cell; width: 24px">
<font style="font-family: Times New Roman; font-size: 13px">(1)</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">An indeterminate number of additional shares of
common stock shall be issuable pursuant to Rule 416 (c) of the
Securities Act of 1933, as amended (the &#x201C;</font><font style="font-style: italic; color: #000000">Securities
Act</font><font style="color: #000000">&#x201D;), to prevent
dilution resulting from stock splits, stock dividends or similar
transactions, and in such an event, the number of shares registered
shall automatically increase to cover the additional shares in
accordance with Rule 416(c).</font></font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="margin-left: 24px; display: table">
<div style="display: table-row">
<div style="text-align: left; display: table-cell; width: 24px">
<font style="font-family: Times New Roman; font-size: 13px">(2)</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">This Form S-8 registers 35,000 additional shares
of Park City Group, Inc.&#x2019;s (the &#x201C;</font><font style="font-style: italic; color: #000000">Registrant</font><font style="color: #000000">&#x201D;) common stock, par value $0.01 per share
(&#x201C;</font><font style="font-style: italic; color: #000000">Common
Stock</font><font style="color: #000000">&#x201D;), for issuance
under the Registrant&#x2019;s Second Amended and Restated 2011
Employee Stock Purchase Plan, as amended (the
&#x201C;</font><font style="font-style: italic; color: #000000">ESPP</font><font style="color: #000000">&#xA0;</font><font style="font-style: italic; color: #000000">Plan</font><font style="color: #000000">&#x201D;).</font></font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="margin-left: 24px; display: table">
<div style="display: table-row">
<div style="text-align: left; display: table-cell; width: 24px">
<font style="font-family: Times New Roman; font-size: 13px">(3)</font></div>
<div style="text-align: justify; display: table-cell"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Pursuant
to General Instruction E to Form S-8, a filing fee is only being
paid with respect to the registration of additional securities
available for distribution under the ESPP Plan. The price is
estimated in accordance with Rules 457 (c) and 457(h)(1) of the
Securities Act solely for the purpose of calculating the
registration fee. Our estimate is based on the average high and low
prices the Registrant&#x2019;s Common Stock, as quoted on the NASDAQ
Capital Market on April 8, 2021, which is no less than five
business days prior to the date of this Registration
Statement.</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
&#xA0;&#xA0;
<font style="font-family: Times New Roman; font-size: 13px"><br>
</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pgbrk" style="width: 100%; margin-left: 0px; text-indent: 0px; margin-right: 0px">
<div id="ftr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
<div id="pb" style="text-align: center; page-break-after: always; margin-left: 0px; margin-right: 0px; margin-bottom: 6px; width: 100%; height: 1px; background-color: #000000">
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<div id="hdr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
STATEMENT PURSUANT TO GENERAL INSTRUCTION E-</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
REGISTRATION OF ADDITIONAL SECURITIES</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">This Registration Statement on Form S-8 (the
&#x201C;</font><font style="font-style: italic; color: #000000">Registration
Statement</font><font style="color: #000000">&#x201D;) registers an
additional 35,000 shares (the &#x201C;</font><font style="font-style: italic; color: #000000">Shares</font><font style="color: #000000">&#x201D;) of common stock, par value $0.01 per
share (&#x201C;</font><font style="font-style: italic; color: #000000">Common
Stock</font><font style="color: #000000">&#x201D;), of Park City
Group, Inc. (the &#x201C;</font><font style="font-style: italic; color: #000000">Registrant</font><font style="color: #000000">&#x201D;), issuable pursuant to the
Registrant&#x2019;s Second Amended and Restated 2011 Employee Stock
Purchase Plan, as amended (the &#x201C;</font><font style="font-style: italic; color: #000000">ESPP Plan</font><font style="color: #000000">&#x201D;). The Shares registered on this
Registration Statement, along with shares of Common Stock
previously registered on previous Registration Statements on Form
S-8 (File Nos. 333-173919,333-183600, 333-190981 and 333-221466)
amount to a new total of 335,000 shares of registered Common Stock
authorized for issuance under the ESPP Plan as of March 17,
2021.</font></font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PART II</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">Pursuant to General Instruction E of Form S-8, the
Registrant hereby incorporates by reference the Registration
Statements on Form S-8 previously filed by the Registrant with the
Securities and Exchange Commission (the &#x201C;</font><font style="font-style: italic; color: #000000">SEC</font><font style="color: #000000">&#x201D;) on May 4, 2011 (File No. 333-173919),
August 28, 2012 (File No. 333-183600), September 4, 2013 (File No.
333-190981) and November 9, 2017 (File No.
333-221466).</font></font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Item 3.&#xA0; Incorporation of Documents by Reference.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">In
addition to the incorporation of the Registrant's previous
Registration Statements on Form S-8, as identified above, the
Registrant hereby incorporates by reference the documents listed
below:</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="margin-left: 24px; display: table">
<div style="display: table-row">
<div style="text-align: left; display: table-cell; width: 24px">
<font style="font-size: 13px">&#x25CF;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">The
Registrant&#x2019;s Annual report on Form 10-K for the fiscal year
ended June 30, 2020, as filed with the SEC on September 28,
2020;</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="margin-left: 24px; display: table">
<div style="display: table-row">
<div style="text-align: left; display: table-cell; width: 24px">
<font style="font-size: 13px">&#x25CF;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">The
Registrant&#x2019;s Quarterly Report on Form 10-Q for the period
ended September 30, 2020, as filed with the SEC on November 16,
2020;</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="margin-left: 24px; display: table">
<div style="display: table-row">
<div style="text-align: left; display: table-cell; width: 24px">
<font style="font-size: 13px">&#x25CF;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">The
Registrant&#x2019;s Quarterly Report on Form 10-Q for the period
ended December 31, 2020, as filed with the SEC on February 16,
2021;</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="margin-left: 24px; display: table">
<div style="display: table-row">
<div style="text-align: left; display: table-cell; width: 24px">
<font style="font-size: 13px">&#x25CF;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">The Registrant's
Current Report on Form 8-K, as filed with the SEC on November 19,
2020; and<br></font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><br></font></div>
<div style="margin-left: 24px; display: table">
<div style="display: table-row">
<div style="text-align: left; display: table-cell; width: 24px">
<font style="font-size: 13px">&#x25CF;</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">The description of
the Registrant&#x2019;s Common Stock contained in the
Registrant&#x2019;s Registration Statement on Form 8-A (File No.
001-34941), filed with the SEC on October 29, 2010, including any
amendment or report filed with the Commission for the purpose of
updating this description..</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">Until
such time that a post-effective amendment to this Registration
Statement has been filed which indicates that all securities
offered hereby have been sold or which deregisters all securities
remaining unsold at the time of such amendment, all documents
subsequently filed by the Registrant pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as
amended, shall be deemed to be incorporated by reference in this
Registration Statement and to be a part hereof from the date of
filing of such documents. Any statement contained herein or in a
document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes of
this Registration Statement to the extent that a statement
contained herein or in any subsequently filed document which is
also deemed to be incorporated by reference herein modifies or
supersedes such statement. Any such statement so modified or
superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this Registration
Statement.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pgbrk" style="width: 100%; margin-left: 0px; text-indent: 0px; margin-right: 0px">
<div id="ftr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
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<div id="hdr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Item 8.&#xA0; Exhibits.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td style="vertical-align: top; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
EXHIBIT NUMBER</font></div>
</td>
<td style="vertical-align: top; width: 1%;">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 90%; border-bottom: 2px solid rgb(0, 0, 0);">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
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&#xA0;</font></div>
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DESCRIPTION</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<td style="vertical-align: top; width: 9%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px"><a href="ex5-1.htm"><font style="font-family: Times New Roman; font-size: 13px">5.1</font></a></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Opinion and Consent of Edward Clissold, Park City Group, Inc.
General Counsel</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 9%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px"><a href="ex10-1.htm"><font style="font-family: Times New Roman; font-size: 13px">10.1</font></a></div>
</td>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Amendment No. 2 to the Second Amended and Restated 2011 Employee
Stock Purchase Plan of Park City Group, Inc., dated March 17,
2021</font></div>
</td>
</tr><tr style="background-color: rgb(204, 238, 255);">
<td style="vertical-align: top; width: 9%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px"><a href="ex23-1.htm"><font style="font-family: Times New Roman; font-size: 13px">23.1</font></a></div>
</td>
<td style="vertical-align: top; width: 1%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Consent of Haynie &amp; Company</font></div>
</td>
</tr></table>
</div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
SIGNATURES</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;&#xA0;&#xA0;&#xA0;Pursuant to the requirements of the
Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in Murray, Utah on April 12, 2021.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<td style="vertical-align: middle; width: 51%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
PARK CITY GROUP, INC.</font></div>
</td>
</tr><tr>
<td style="vertical-align: middle; width: 49%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: middle; width: 51%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<td style="vertical-align: middle; width: 49%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: middle; width: 51%;">
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<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
</font></font><font style="text-decoration: underline"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: rgb(0, 0, 0); text-decoration: underline;">By:</font>
<font style="color: #000000">/s/&#xA0;&#xA0;Randall K.
Fields</font></font></font></div>
</td>
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<td style="vertical-align: middle; width: 49%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: middle; width: 51%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Randall K. Fields</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Chairman
of the Board, Director and Chief Executive Officer</font></div>
</td>
</tr><tr>
<td style="vertical-align: middle; width: 49%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: middle; width: 51%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<td style="vertical-align: middle; width: 49%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: middle; width: 51%;">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
<font style="text-decoration: underline">By:&#xA0;&#xA0;/s/&#xA0;John R.
Merrill</font></font></font></div>
</td>
</tr><tr>
<td style="vertical-align: middle; width: 49%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: middle; width: 51%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
John R. Merrill</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Chief
Financial Officer</font></div>
</td>
</tr><tr>
<td style="vertical-align: middle; width: 49%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;&#xA0;&#xA0;&#xA0;In accordance with the requirements of the
Securities Act of 1933, this Registration Statement has been signed
by the following persons in the capacities and on the dates
indicated.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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Signature</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Title</font></div>
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<td style="vertical-align: top; width: 31%">
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Date</font></div>
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<td style="vertical-align: top; width: 29%;">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
<font style="text-decoration: underline">/s/ Randall
K.&#xA0;Fields</font></font></div>
</td>
<td style="vertical-align: top; width: 41%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Chairman of the Board and Director,</font></div>
</td>
<td style="vertical-align: top; width: 31%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
April 12, 2021</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Randall K.&#xA0;Fields</font></div>
</td>
<td style="vertical-align: top; width: 41%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Chief Executive Officer&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(Principal Executive Officer)</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 31%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 29%;">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
<font style="text-decoration: underline">/s/ John R.
Merrill</font></font></div>
</td>
<td style="vertical-align: top; width: 41%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Chief Financial Officer&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 31%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
April 12, 2021</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
John R. Merrill</font></div>
</td>
<td style="vertical-align: top; width: 41%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(Principal Financial Officer &amp;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Principal Accounting Officer)</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
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<td style="vertical-align: top; width: 31%">
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</td>
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<td style="vertical-align: top; width: 29%;">
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
<font style="text-decoration: underline">/s/ Robert W.
Allen</font></font></div>
</td>
<td style="vertical-align: top; width: 41%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Director</font></div>
</td>
<td style="vertical-align: top; width: 31%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
April 12, 2021</font></div>
</td>
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<td style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Robert W. Allen</font></div>
</td>
<td style="vertical-align: top; width: 41%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 31%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<td style="vertical-align: top; width: 29%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 41%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 31%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<td style="vertical-align: top; width: 29%;">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
<font style="text-decoration: underline">/s/ Ronald C.
Hodge</font></font></div>
</td>
<td style="vertical-align: top; width: 41%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Director</font></div>
</td>
<td style="vertical-align: top; width: 31%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
April 12, 2021</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ronald C. Hodge</font></div>
</td>
<td style="vertical-align: top; width: 41%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 31%">
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</td>
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</td>
<td style="vertical-align: top; width: 41%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 31%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<td style="vertical-align: top; width: 29%;">
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
<font style="text-decoration: underline">/s/ Peter J.
Larkin</font></font></div>
</td>
<td style="vertical-align: top; width: 41%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Director</font></div>
</td>
<td style="vertical-align: top; width: 31%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
April 12, 2021</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Peter J. Larkin</font></div>
</td>
<td style="vertical-align: top; width: 41%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 31%">
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<DESCRIPTION>OPINION
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<div id="hdr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
<div style="text-align: right"><font style="font-size: 13px"><font style="font-size: 15px"><font style="font-family: Times New Roman; font-size: 10"><font style="font-weight: bold"><font style="font-size: 13px">Exhibit
5.1</font></font></font></font><br></font></div>
<div><font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
<font style="font-family: Times New Roman; font-size: 13px">April
12, 2021</font>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Park
City Group, Inc.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
5282 S Commerce Dr., Ste., D-292</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Murray, Utah 84107</font></div>
<div style="text-align: justify"><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Ladies
and Gentlemen:</font></div>
<div style="text-align: justify"><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-size: 13px">I am General Counsel of Park City Group, Inc., a
Nevada corporation (the &#x201C;</font><font style="font-style: italic; font-size: 13px">Company</font><font style="font-size: 13px">&#x201D;). I have acted as counsel to the Company
in connection with the preparation and filing of a Registration
Statement on Form S-8 (the &#x201C;</font><font style="font-style: italic; font-size: 13px">Registration
Statement</font><font style="font-size: 13px">&#x201D;) under the
Securities Act of 1933, as amended (the &#x201C;</font><font style="font-style: italic; font-size: 13px">Act</font><font style="font-size: 13px">&#x201D;), for the registration of 35,000 shares
of Park City Group, Inc. common stock, $.01 par value (the
&#x201C;</font><font style="font-style: italic; font-size: 13px">Shares</font><font style="font-size: 13px">&#x201D;), for issuance in accordance with the
terms of the</font> <font style="color: #000000">Second Amended and
Restated 2011 Employee Stock Purchase Plan, as amended (the
&#x201C;</font><font style="font-style: italic; color: #000000">ESPP</font><font style="color: #000000">&#xA0;</font><font style="font-style: italic; color: #000000">Plan</font><font style="color: #000000">&#x201D;)</font><font style="font-size: 13px">.</font></font></div>
<div style="text-align: justify"><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="font-family: Times New Roman; font-size: 13px">In
connection with the foregoing, I or attorneys under my supervision
have examined the Certificate of Incorporation and By-Laws of the
Company, as amended, the Plans, resolutions duly adopted by the
Board of Directors of the Company relating to the Plans, and such
other documents and instruments of the Company that I have deemed
necessary or appropriate for the purposes of the opinion expressed
herein. In addition, I or attorneys under my supervision have
conferred with various officers and directors of the Company and
have ascertained or verified to my satisfaction such additional
facts as I have deemed necessary or appropriate for the purposes of
this opinion. As to certain factual matters relevant to this
opinion, I have assumed the legal capacity of all natural persons,
the genuineness of all signatures, the authenticity of all
documents submitted as originals, the conformity to original
documents of all documents submitted as certified, photostatic or
facsimile copies, and the authenticity of the originals of such
latter documents.</font></div>
<div style="text-align: justify"><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="font-family: Times New Roman; font-size: 13px">Based
upon the foregoing I am of the opinion that, when issued in
accordance with the provisions of the ESPP Plan, the Shares will be
legally issued, fully paid and non-assessable.</font></div>
<div style="text-align: justify"><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="font-family: Times New Roman; font-size: 13px">My
opinion is limited to matters governed by the Federal laws of the
United States of America and the General Corporation Law of the
State of Nevada. I am not admitted to the practice of law in the
State of Nevada. My opinion is as of the date hereof, and I
undertake no obligation to advise you of any changes in applicable
law or any other matters that may come to my attention after the
date hereof that may affect my opinion expressed
herein.</font></div>
<div style="text-align: justify"><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="font-family: Times New Roman; font-size: 13px">I
hereby consent to the filing of this opinion as an exhibit to the
Registration Statement and the reference to me under the heading
&#x201C;Interests of Named Experts and Counsel&#x201D; in the
Registration Statement. In giving this consent, I do not thereby
admit that I come within the category of persons whose consent is
required under Section&#xA0;7 of the Act, or the Rules and
Regulations of the Securities and Exchange Commission
thereunder.</font></div>
<div style="text-align: justify"><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 192px">
<font style="font-family: Times New Roman; font-size: 13px">Very
truly yours,</font></div>
<div style="text-align: justify"><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 192px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="text-decoration: underline; font-size: 13px">/s/</font>
<font style="font-variant: small-caps; text-decoration: underline; font-size: 13px">
Edward L. Clissold</font><font style="text-decoration: underline">&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 192px">
<font style="font-family: Times New Roman; font-size: 13px">Edward
L. Clissold</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 192px">
<font style="font-family: Times New Roman; font-size: 13px">General
Counsel</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">&#xA0;
<font style="font-family: Times New Roman; font-size: 13px"><br>
</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>3
<FILENAME>ex10-1.htm
<DESCRIPTION>AMENDMENT NO. 2 TO THE SECOND AMENDED AND RESTATED 2011 EMPLOYEE STOCK PURCHASE PLAN OF PARK CITY GROUP, INC
<TEXT>
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<title>ex10-1</title>
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<body style="font-family: Times New Roman; font-size: 13px;">
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<div id="hdr">
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Exhibit 10.1</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
AMENDMENT NO. 2 TO</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
THE PARK CITY GROUP, INC.</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
SECOND AMENDED AND RESTATED</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
2011 EMPLOYEE STOCK PURCHASE PLAN</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">WHEREAS, the Board of Directors and stockholders
of Park City Group, Inc. (the &#x201C;</font><font style="font-style: italic; color: #000000">Company</font><font style="color: #000000">&#x201D;) have adopted the Park City Group, Inc.
Second Amended and Restated 2011 Employee Stock Purchase Plan (the
&#x201C;</font><font style="font-style: italic; color: #000000">Plan</font><font style="color: #000000">&#x201D;);</font></font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">WHEREAS, pursuant to the terms and conditions of
the Plan, a total of 300,000 shares of the common stock, par value
$0.01 per share, of the Company (the &#x201C;</font><font style="font-style: italic; color: #000000">Common
Stock</font><font style="color: #000000">&#x201D;) have been
reserved for issuance under the Plan;</font></font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">WHEREAS,
the Company desires to increase the number of shares issuable under
the Plan by 35,000 shares to a total of 335,000 shares;
and</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">WHEREAS,
the Plan permits the Company&#x2019;s Board of Directors to amend
the Plan from time to time to increase the number of shares of
Common Stock authorized for issuance under the Plan.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">NOW,
THEREFORE, the following amendments and modifications are hereby
made a part of the Plan:</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
1. &#xA0;&#xA0;The fourth paragraph of the Plan, appearing under
the heading &#x201C;</font><font style="font-weight: bold; color: #000000">Number of Shares Available for
Issuance Under the Plan</font><font style="color: #000000">,&#x201D;
shall be, and hereby is, amended to increase the aggregate number
of shares of Common Stock issuable thereunder to 335,000 and such
section is thereby amended and restated to read in its entirety as
follows:</font></font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 48px; margin-right: 45px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">&#x201C;The
total number of shares of Common Stock that may be issued under the
terms of the Plan is 335,000&#xA0;provided, however, this Plan may
be amended by the Board of Directors to increase the number of
shares of Common Stock available for issuance under the
Plan.&#x201D;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="color: #000000; font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
2.</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0; In all other respects, the
Plan, as amended, is hereby ratified and confirmed and shall remain
in full force and effect.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">IN
WITNESS WHEREOF, the Company has executed this Amendment No. 2 to
the Park City Group, Inc. Second Amended and Restated 2011 Employee
Stock Purchase Plan as of March 17, 2021.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 36px">
<font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
<div style="text-align: left">
<table cellpadding="0" cellspacing="0" style="text-align: left; margin: 0 auto;width: 100%;; font-family: inherit; font-size: inherit">
<tr>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
<td style="width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px">PARK CITY GROUP,
INC.</font></div>
</td>
</tr><tr>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
<td style="width: 50%">
<div><font>&#xA0;</font>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">By:
<font style="text-decoration: underline">/s/ Edward
Clissold</font></font>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Name:&#xA0;&#xA0;Edward Clissold</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Title: Vice President &#x2013; General Counsel</font></div>
</div>
</div>
</td>
</tr></table>
</div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 24px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>4
<FILENAME>ex23-1.htm
<DESCRIPTION>CONSENT
<TEXT>
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<title>ex23-1</title>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
<div style="text-align: right; margin-left: 84px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Exhibit 23.1</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px;">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 55px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">We
consent to the incorporation by reference in this Registration
Statement on Form S-8 of Park City Group, Inc. of our report dated
September 28, 2020, relating to our audits of the consolidated
financial statements for the years ended June 30, 2020 and 2019,
which appears in Park City Group&#x2019;s Annual Report on Form 10-K
for the year ended June 30, 2020.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10"><font style="font-size: 24px"><font style="font-size: 13px">/s/ <font style="font-family: Times New Roman;"><font style="color: #000000">Haynie
&amp; Company</font></font></font></font></font></div>
<div style="text-align: left; margin-left: 0px; text-indent: 0px; margin-right: 0px;">
<div style="display: table-row">
<div style="display: table-cell; width: 264px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">Haynie &amp; Company</font><br></font></div>
</div>
</div>
<div style="text-align: left; margin-left: 0px; text-indent: 0px; margin-right: 0px;">
<div style="display: table-row">
<div style="display: table-cell; width: 267px"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">Salt Lake City, Utah</font><br></font></div>
</div>
</div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px;">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">April
12, 2021</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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</DOCUMENT>
</SEC-DOCUMENT>
