Iron County, UT Local Taxes & Fees: Business Tax Classification (2026)

Iron County Code § 5.08.010 states that businesses specifically listed in Chapter 5.08 pay the fee set in their own section 'in lieu of the general license required in Section 5.04.070,' effectively creating two classification tracks. Section 5.04.070 sets the default track: twenty-five dollars per year plus twenty-five dollars per year for each employee beyond one, capped at four hundred dollars annually, payable in advance through January 1 of the following year, with a ten-dollar late penalty after February 15. Chapter 5.08 then classifies dozens of specific businesses with their own fees: billboard advertising at fifty dollars plus twenty-five dollars per sign up to four hundred dollars (5.08.040), dancehalls at one hundred dollars per year (5.08.070), junk dealers and junkyards at one hundred fifty dollars per year (5.08.090), fireworks sellers at two hundred dollars (5.08.100), and auctioneers at one hundred dollars per year or twenty-five dollars per day (5.08.110).

The county commission sits as a board of equalization under Section 5.04.070(G) to hear complaints about license fee assessments and correct fees found illegal, unequal or unjust, with findings entered into the license record.