Local Taxes & Fees in Layton, UT (2026)
1 verified local taxes & fees rules for Layton, Utah, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Layton sorts every business into one of ten license categories under LMC 5.04.060, from professional and personal-service firms to contractors, manufacturers, amusements, and coin-operated machines. Most pay an annual fee tied to gross income; utilities and banks instead pay a flat $150 plus any franchise fee. The License Officer administers billing, and late renewals trigger escalating penalty surcharges.
Layton Business License Tax Classifications
Some RestrictionsLayton Municipal Code § 5.04.060
The following businesses, activities, persons, or machines shall be licensed and a fee shall be paid in accordance with the latest fee schedule adopted by the City Council. The City Council shall set the appropriate fees by resolution. The respective lists are not deemed exclusive, and any similar business, activity, person, or machine, though not listed, shall be licensed and shall pay the fee...
Looking for Davis County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Layton city rules.
Local Taxes & Fees in Davis County →