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Local Taxes & Fees in Salt Lake City, UT (2026)

1 verified local taxes & fees rules for Salt Lake City, Utah, sourced directly from the municipal code and official government pages.

Verified from official government sources

Business Tax Classification

Salt Lake City splits its annual business license fee into a base fee that differs for home occupation versus nonhome occupation businesses, plus add-on regulatory and disproportionate cost fees tied to employee count and business type.

Salt Lake City Business License Fee Tiers

Some Restrictions

§ 5.04.070

B. Base License Fee: ... shall be as follows: 1. Home occupation businesses: As shown on the Salt Lake City consolidated fee schedule. 2. Nonhome occupation businesses: As shown on the Salt Lake City consolidated fee schedule. ... D. Disproportionate Cost Fee: ... For any business having employees, the disproportionate cost fee for such business shall be as shown on the Salt Lake City consolida...

Looking for Salt Lake County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Salt Lake City city rules.

Local Taxes & Fees in Salt Lake County