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ADMINISTRATION

Salt Lake City Code tit. 5, div. I, ch. 5.04, art. I
in effect

Salt Lake City Code § 5.04.020 LICENSE; ISSUANCE

5.04.020: LICENSE; ISSUANCE: This chapter is enacted to establish the base license fee for general businesses and to establish additional fees for businesses receiving a disproportionate level of the city's services. No license may be issued for a business operation which, on the face of the license application, would be in violation of criminal laws or ordinances or where the place of business would be located in an area not zoned for such business activity unless it is a legal nonconforming use as provided in title 21A, chapter 21A.38 of this code. (Ord. 74-09, 2009)

Salt Lake City Code § 5.04.040 BUSINESS LICENSING FEES - EXEMPTIONS

5.04.040: BUSINESS LICENSING FEES - EXEMPTIONS: A. Fee Exemptions: No base license fee shall be imposed under this chapter upon any person: 1. Engaged in business for solely religious, charitable, eleemosynary, or other types of strictly nonprofit purpose who is tax exempt in such activities under the laws of the United States and the state of Utah; 2. Engaged in a business specifically exempted from municipal taxation and fees under the laws of the United States and the state of Utah; 3. Engaged in a business operated under the supervision of the Utah State Fair Corporation and located exclusively at the Utah State Fair Park during the period of the annual Utah State Fair; or 4. Not maintaining a place of business within the city who has paid a like or similar license tax or fee to some other taxing unit within the state, and which taxing unit exempts from its license tax or fee, by reciprocal agreement, businesses domiciled in the city and doing business in such taxing unit. B. Disproportionate Fees: The exemptions set forth in subsections A1, A2, and A4 of this section shall not apply to any disproportionate fees which may be applicable under section 5.04.070 of this chapter to a person doing business in the city, nor to any other fees or charges which may be required under this code. C. Reciprocal Agreement: The mayor may, with approval of the city council, enter into reciprocal agreements with the proper officials of other taxing units, as may be deemed equitable and proper in effecting the exemption provided for in subsection A of this section. Nothing in this section shall preclude the city from reviewing and investigating a business license application under such a reciprocal agreement, and requiring payment of disproportionate fees or other fees or taxes imposed by any other provisions of the ordinances of the city, in the discretion of the city council. (Ord. 50-25, 2025: Ord. 37-11, 2011)

Salt Lake City Code § 5.04.050 BASE LICENSE ADDITIONAL TO ALL OTHER TAXES OR LICENSES

5.04.050: BASE LICENSE ADDITIONAL TO ALL OTHER TAXES OR LICENSES: The base license fee and disproportionate fee imposed by section 5.04.070 of this chapter shall be in addition to any and all other taxes or licenses imposed by any other provisions of the ordinances of Salt Lake City. (Ord. 74-09, 2009)

Salt Lake City Code § 5.04.060 FEE; NO UNDUE BURDEN ON INTERSTATE COMMERCE

5.04.060: FEE; NO UNDUE BURDEN ON INTERSTATE COMMERCE: None of the license fees provided for by this chapter shall be applied as to occasion an undue burden on interstate commerce. In any case where a license fee is believed by a licensee or applicant for license to place an undue burden upon such commerce, such person may apply to the mayor for an adjustment of the fee so that it shall not be discriminatory, unreasonable or unfair as to such commerce. Such application may be made before, at or within six (6) months after payment of the prescribed license fee. The applicant shall, by affidavit and supporting testimony, show the method of applicant's business, the gross volume or estimated gross volume of business, and such other information as the mayor may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The mayor may designate a person to conduct an investigation, comparing applicant's business with other businesses of like nature. The mayor's designee shall make findings of facts; shall determine whether the fee fixed by this chapter is discriminatory, unreasonable or unfair as to applicant's business; and shall recommend to the mayor a license fee for the applicant in an amount that is nondiscriminatory, reasonable and fair. If the mayor is satisfied that such license fee is the amount that the applicant should pay, the license fee shall be fixed in such amount. If the regular license fee has already been paid, the mayor shall order a refund of the amount over and above the fee fixed by the mayor. In fixing the fee to be charged, the mayor shall have the power to use any method which will assure that the fee assessed shall be uniform with that assessed on businesses of like nature. (Ord. 74-09, 2009)

Salt Lake City Code § 5.04.070 LICENSE FEES LEVIED

5.04.070: LICENSE FEES LEVIED: A. Fees For Businesses Located In The City: There is levied upon the business of every person engaged in business in the city at a place of business within the city, an annual business license fee per place of business except as otherwise set forth in subsection F of this section. The amount of the fee shall be the base license fee imposed under subsection B of this section, plus: 1. The regulatory fee imposed under subsection C of this section, if applicable; and 2. The disproportionate cost fee imposed under subsection D of this section, if applicable; and 3. The enhanced services fee imposed under subsection E of this section, if applicable. B. Base License Fee: The base license fee levied and imposed, covering licensing, inspection (if applicable), and related administrative costs 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. C. Regulatory Fee: The regulatory fee levied and imposed, for direct costs associated with doing business within the city, covering licenses listed under the Salt Lake City consolidated fee schedule shall be as set forth thereunder. D. Disproportionate Cost Fee: 1. It is determined by the city council that a disproportionate level of municipal services are provided to certain businesses within the city in comparison with the level of services provided to other businesses and to residences within the city, based on additional municipal services provided to such businesses and on disproportionate use of public utilities and services for police, fire, stormwater runoff, traffic control, parking, transportation, beautification, and snow removal. Disproportionate cost fees shall be levied as set forth in subsections D2 and D3 of this section. 2. 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, based upon the "number of employees" as defined in section 5.02.005 of this title, or its successor section. 3. The disproportionate cost fee for a specific type of business shall be as shown on the Salt Lake City consolidated fee schedule. a. Except as set forth in subsection D3b of this section, the disproportionate cost fee for a rental dwelling shall be based upon the number of dwelling units located in the rental dwelling. b. The disproportionate cost fee for a rental dwelling which is a fraternity, sorority, rooming, or boarding house shall be based upon the number of rooms which have been constructed for lodging or sleeping purposes or which are used for lodging or sleeping purposes. E. Reserved. F. Multiple Rental Dwellings: An owner of multiple rental dwellings or multiple buildings containing rental dwellings within the city shall be required to pay only one base license fee for the operation and maintenance of all such rental dwellings plus a disproportionate cost fee as set forth, respectively, in subsections B and D of this section. G. Fee For Businesses Located Outside The City: There is levied upon every person engaged in business in the city, not having a place of business in the city, and not exempt as provided by section 5.04.040 of this chapter, or its successor section, the same license fee as if such place of business were located within the corporate limits of Salt Lake City. H. Renewal Notices: Any notice or renewal reminder provided by the city in connection with this section may be sent by ordinary mail, addressed to the address of the business as shown on the records of the city's licensing office, or, if no such address is shown, to such address as the licensing office is able to ascertain by reasonable effort. Failure of a business to receive any such notice or reminder shall not release such business from any fee or any penalty, nor shall such failure operate to extend any time limit set by the provisions of this chapter. (Ord. 47A-25, 2025: Ord. 65-15, 2015)

Salt Lake City Code § 5.04.080 JOINT LICENSES

5.04.080: JOINT LICENSES: Whenever any person is engaged in two (2) or more businesses at the same location within the city, such person shall not be required to obtain separate licenses for conducting each of such businesses, but shall be issued one license which shall specify on its face all such businesses. The license fee to be paid shall be computed as if all of said businesses were one business being conducted at such location. Where two (2) or more persons conduct separate businesses at the same location, each such person shall obtain a license for such business and pay the required license fee for such business. (Ord. 74-09, 2009)

Salt Lake City Code § 5.04.090 BRANCH ESTABLISHMENTS

5.04.090: BRANCH ESTABLISHMENTS: Except as otherwise provided in subsection 5.04.070F of this chapter, a separate license shall be obtained for each branch establishment or location of business engaged in, within the city, as if such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license. Warehouses and distributing places shall be deemed to be separate places of business or branch establishments, regardless of whether or not such are used in connection with or incident to a business licensed under this chapter. (Ord. 74-09, 2009)

Salt Lake City Code § 5.04.094 LICENSE; FEE REFUND PROHIBITED

5.04.094: LICENSE; FEE REFUND PROHIBITED: No license fee, or any part thereof, shall be returned for any reason whatsoever once the license has been granted or issued. (Ord. 74-09, 2009)

Salt Lake City Code § 5.04.100 LICENSE FEES; DEBT TO CITY; COLLECTION

5.04.100: LICENSE FEES; DEBT TO CITY; COLLECTION: Any license fee due and unpaid under this chapter and all penalties thereon shall constitute a debt to Salt Lake City, and shall be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. (Ord. 74-09, 2009)

Salt Lake City Code § 5.04.110 FEES; DELINQUENT PAYMENTS; PENALTY

5.04.110: FEES; DELINQUENT PAYMENTS; PENALTY: All license fees imposed by this chapter shall be due and payable upon approval by the city of issuance of an initial business license or, in the event of renewal of an existing license, on the day following expiration of the annual business license as set forth in section 5.02.120 of this title, or its successor section. In the event any fee is not paid on or before such date, a penalty shall be assessed pursuant to the provisions of section 5.04.114 of this chapter, or its successor section, which penalty shall become part of the license fee imposed by this chapter. (Ord. 74-09, 2009)

Salt Lake City Code § 5.04.114 LICENSE; LATE PAYMENT; PENALTY

5.04.114: LICENSE; LATE PAYMENT; PENALTY: A. Late Renewal Fee; Penalties: If any license renewal fee is not paid by the due date, a penalty of twenty five percent (25%) of the amount of such license fee shall be added to the original amount thereof, and, if such amount is not paid within two (2) months of the due date, an additional penalty of seventy five percent (75%) shall be added to the original amount thereof for a total of one hundred percent (100%) of such license fee. In addition, any licensee whose license renewal fee is not paid within sixty (60) days of the due date shall terminate business operations at the previously licensed location. No business shall be conducted thereafter at said location unless and until the mayor or the mayor's designee approves an application, notice or petition for renewal of a license or for a new license. B. Initial Fee Nonpayment; Penalty: When any person, firm or corporation engages in any occupation covered by the provisions of this title, or adds anything to an existing business which requires an additional license fee, without first paying the required license fee, a penalty of one hundred percent (100%) of the amount of such license fee shall be added to the original amount thereof. C. Collection: All penalties provided for in this section shall be collected by the license supervisor and the payment thereof shall be enforced by him or her in the same manner as the license fees are collected and payment enforced. D. No License Issuance: No license shall issue until all penalties legally assessed have been paid in full. E. Other Enforcement Not Precluded: Nothing in this section shall be construed to prevent or in any manner interfere with the enforcement of any criminal or civil penalty provision contained in any ordinance of the city, including, but not limited to, those provisions pertaining to operation of businesses without an unexpired and valid business license. (Ord. 74-09, 2009)

Salt Lake City Code § 5.04.116 LICENSE; FEE COLLECTION; CIVIL ACTIONS AUTHORIZED

5.04.116: LICENSE; FEE COLLECTION; CIVIL ACTIONS AUTHORIZED: A. Civil Actions: In all cases where a city ordinance requires that a license be obtained to carry on or to engage in any business, occupation or calling within the city, and the fee for such license is fixed by such ordinance, and the fee is not paid at the time or in the manner provided in said ordinance, a civil action may be brought in the name of Salt Lake City against the person failing to pay such license fee, in any court of this state having jurisdiction of such action, to recover the fee. In any case where several or diverse amounts of license fees remain due and unpaid by any such person, such several amounts of unpaid license fees may be joined as separate causes of action in the same complaint in such civil actions. B. Administrative Citation: Any unpaid license fees or penalties imposed pursuant to this title shall be issued in the form of an administrative citation and subject to Chapter 2.75. C. Other Enforcement: Nothing in this section shall be construed to prevent or in any manner interfere with the enforcement of any penalty provision contained in any ordinance of the city. (Ord. 50-25, 2025: Ord. 74-09, 2009)

Salt Lake City Code § 5.04.120 RETURNS NOT TO BE MADE PUBLIC

5.04.120: RETURNS NOT TO BE MADE PUBLIC: A. Returns Not Public: Returns made to the license supervisor, as required by this chapter, shall not be made public nor shall they be subject to the inspection of any person except the city supervisor or the supervisor's authorized agent, or to those persons first authorized to do so by order of the mayor. B. Release Unlawful: It is unlawful for any person to make public or to inform any other person as to the contents of any information contained in, or permit the inspection of, any return, except as in this section authorized. C. Release Subject To Records Laws: The foregoing notwithstanding, the retention, disclosure and release of all records received or kept by the license supervisor shall be subject to the requirements of the Utah governmental records access and management act, section 63G-2-101 et seq., Utah Code Annotated, and title 2, chapter 2.64 of this code, or its successor chapter. (Ord. 37-11, 2011)

Salt Lake City Code § 5.04.130 RECORDKEEPING REQUIRED

5.04.130: RECORDKEEPING REQUIRED: Every person liable for the payment of any license fee imposed by this chapter shall keep for three (3) years records which accurately state the amount of such person's gross annual sales of goods and services for any year for which such information is required by any ordinance of the city. Such records shall also state the number of employees of the business such that the amount of any license fee for which such person may be liable under the provisions of this chapter may be determined. (Ord. 74-09, 2009)

Salt Lake City Code § 5.04.140 FILING FALSE RETURN PROHIBITED

5.04.140: FILING FALSE RETURN PROHIBITED: It is unlawful for any person to make a return that is false, knowing the same to be so. (Ord. 74-09, 2009)
Source: Salt Lake City, Utah, City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/saltlakecityut/latest/saltlakecity_ut/0-0-0-45842Fetched: 11/1/2026

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