17-53-216.  Business license fees and taxes — Application information to be transmitted to the county assessor.

(1)  As used in this section, “business” means any enterprise carried on for the purpose of gain or economic profit, except that the acts of employees rendering services to employers are not included in this definition.

Terms Used In Utah Code 17-53-216

  • Legislative: when used to describe the powers, duties, or functions of a county commission or council, refers to:
(a) the power and duty to enact ordinances, levy taxes, and establish budgets; and
(b) those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the legislative branch of government. See Utah Code 17-50-101
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
    • (2)  Except as provided in Subsection (4), the legislative body of a county may by ordinance provide for the licensing of businesses within the unincorporated areas of the county for the purpose of regulation, and may impose fees on businesses to recover the county’s costs of regulation.

    (3)  All license fees and taxes shall be uniform in respect to the class upon which they are imposed.

    (4)  A county may not:

    (a)  require a license or permit for a business that is operated:

    (i)  only occasionally; and

    (ii)  by an individual who is under 18 years old;

    (b)  charge a license fee for a home based business unless the combined offsite impact of the home based business and the primary residential use materially exceeds the offsite impact of the primary residential use alone; or

    (c)  require, as a condition of obtaining or maintaining a license or permit for a business:

    (i)  that an employee or agent of a business complete education, continuing education, or training that is in addition to requirements under state law or state licensing requirements; or

    (ii)  that a business disclose financial information, inventory amounts, or proprietary business information except as specifically authorized under state or federal law.

    (5)  The county business licensing agency shall transmit the information from each approved business license application to the county assessor within 60 days following the approval of the application.

    (6)  This section may not be construed to enhance, diminish, or otherwise alter the taxing power of counties existing prior to the effective date of Laws of Utah 1988, Chapter 144.

    Amended by Chapter 306, 2022 General Session

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