Local Taxes & Fees in Utah (2026)
3 rules on the books across Utah, 3 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Layton
Some RestrictionsLayton sorts every business into one of ten license categories under LMC 5.04.060, from professional and…
Read full rule →Salt Lake City
Some RestrictionsSalt Lake City splits its annual business license fee into a base fee that differs for home occupation versus nonhome…
Read full rule →St. George
Some RestrictionsSt. George's license officer assigns each business to a license classification set by city code; owners who disagree…
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