Salt Lake City, UT Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing chapter
- City Code ch. 5.04
- Base fee split
- Home vs. nonhome occupation
- Add-on fee basis
- Per employee over one
- Out-of-city businesses
- Same fee as in-city
- Administering office
- License supervisor
Summary
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.
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 consolidated fee schedule, per employee, for each full time and part time employee exceeding one, engaged in the operation of said business...
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-21: Code current through: Ord. 40-26, passed June 16, 2026).
Full Breakdown
Every business operating in Salt Lake City pays an annual per-location license fee built from four layered pieces: a base license fee (split by classification into home occupation and nonhome occupation rates on the city's consolidated fee schedule), a regulatory fee for specific licensed activities, a disproportionate cost fee scaled per employee beyond the first, and a rental-dwelling fee based on unit or room count for boarding houses. Businesses with no physical location in the city still owe the same fee as if they were located there. The license supervisor administers licensing under City Code chapter 5.02.
Violations & Fines
Operating without paying the required license fee is a debt to the city collectible by civil action; late payment triggers a separate penalty under section 5.04.114, and a filed false return is independently prohibited.
Frequently Asked Questions
Does a home-based business pay a different license fee than a storefront?
Does having employees raise the license fee?
Sources & Official References
Other rules in Salt Lake City
Compare Salt Lake City to another location·View the Utah local taxes & fees overview
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