St. George, UT Local Taxes & Fees: Business Tax Classification (2026)

In the event the license officer determines that a business falls within one of the categories set forth in this chapter, an applicant may contest such classification by the officer by submitting with the application a written request for hearing as to the propriety of the classification. The business license officer shall submit any request for hearing so received to the city council, and the city council shall notify such applicant in writing that on a day and at a time and place therein specified, the city council shall take up for hearing the question as to whether said classification is proper or not, at which time and place the applicant may appear and be heard.

B. Determination; Order: At the time and place named in said notice, the city council shall take up the matter and determine said question upon the facts presented to it, and it shall enter an order according to its judgment upon the facts so presented. If it shall be determined that the classification is proper, the applicant shall comply as requested by the business license officer. If the city council determines that the classification is improper, the business license officer shall accept a new application under a general business classification or other specific classification. (2003 Code)