Utah Business License Requirements by City and County
You've signed a lease on your first Utah storefront, the shelves are on order, and opening day is six weeks out. Then the city's licensing office asks for your state entity number, your sales tax certificate, and proof of a passed fire inspection, and you realize the license is the last step in the process.
Utah has no general state business license. Your city issues it, or your county if the store sits outside every city's limits, and both expect your state registrations to be finished before you apply. This guide walks through that order step by step, then follows an example retailer as it grows from one Utah city to three.
At a Glance
- Utah does not issue a general business license at the state level.
- Your city licenses your business if you're inside city limits, and your county licenses it if you're on unincorporated land.
- Cities ask for your state entity registration and sales tax number on the license application, so state steps come first.
- Each new location needs its own city license and must be added to your sales tax account.
- Fees and renewal dates vary by city, so check the reference table below for 12 of Utah's largest jurisdictions.
Why Utah Business Licenses Come From Cities and Counties
Utah Code § 10-1-203 permits each city to license and regulate businesses within its limits and to charge fees that cover the cost of that regulation. Utah Code § 17-64-505 gives counties the same power for unincorporated areas only. No state statute creates a separate general license.
The state still plays a role. The Department of Commerce registers your business entity, and the Utah State Tax Commission issues your sales tax license. Cities check for both on your license application, which is why the order of operations matters.
Order of Operations for a Utah Business License
The steps below reflect what several of Utah's largest cities request in their own license applications, using a retailer with physical storefronts as a representative example. Many businesses, such as online sellers and service companies that work at their customers' locations, don't operate from a storefront, so parts of this sequence may not apply to them.
Your city may also add steps depending on your type of business. Confirm which government licenses your address first. A Utah mailing address can list a county name even when the property sits within a city's limits, so check the city's boundary map.
Step 1: Form a Utah Entity or Register Your Out-of-State Company
Your starting point depends on where your company was formed.
If you're starting a new Utah business, file with the Division of Corporations and Commercial Code. An LLC's certificate of organization and a corporation's articles of incorporation, the document that creates it, each cost $59, according to the Division's current fee schedule. Every new entity needs a registered agent, the person or company that accepts legal papers for it, with an address in Utah.
If your company was formed in another state, you must register as a foreign entity before doing business in Utah, under Utah Code § 16-1a-503. You file a foreign registration statement ($59) and attach a certificate of existence from your home state dated within 90 days (Utah Code § 16-1a-504). An unregistered company can't bring a lawsuit in Utah courts until it registers, and our Utah certificate of authority guide covers that filing in more detail.
If you sell under a name other than your legal entity name, register a DBA within 30 days of starting to use it. Utah DBA registrations cost $22 for the last three years and also require a registered agent under Utah Code § 42-2-201.
Step 2: Get Your Federal and State Tax Accounts
Get an EIN from the IRS if you'll have employees or your entity type requires one. Many Utah cities ask for a federal tax ID on their license applications, including Salt Lake City, West Jordan, and Provo.
Next, register for a sales tax license with the Utah State Tax Commission through Taxpayer Access Point. Under Utah Code § 59-12-106, the license is free, and you need one for each place of business. Our Utah sales and use tax registration service can handle this step for you.
If you'll have employees, register for withholding with the Tax Commission and for unemployment insurance with the Utah Department of Workforce Services. Utah covers an employer that has even one worker for part of a day during the year.
Step 3: Get Any Prerequisite Approvals
Some cities require approvals from other offices or agencies before they'll issue your license. Which ones apply depends on your city, your type of business, and your location, so ask your licensing office what it needs before you apply.
Health department approval, for example, applies to some business types, such as food sales. Sandy lists the Salt Lake County Health Department among the agencies that sign off before a license is granted, and Ogden notes that any required permits and contractors must be in place before a business opens.
Step 4: Apply for the City or County License and Pass Inspections
Apply with the city where your business is located, or the county if it's on unincorporated land. Expect to provide your state entity number, sales tax number, and EIN.
Inspections usually happen after you apply and before the license is issued, and each city sets its own requirements. Salt Lake City, for example, runs every commercial license through several department reviews, including building and fire safety, and adds a health review for food and other regulated businesses. Ogden requires all inspections to be approved before it issues a license, and Orem lists building, fire, and health inspections before a business opens.
Processing times vary as well. Provo estimates about 14 days, longer if inspections are involved.
Step 5: Keep Every Registration Current
Once you're open, you have renewals at both levels. Most Utah cities renew business licenses each year on their own schedules, and the Department of Commerce charges $18 for an annual LLC or corporation renewal.
Your sales tax returns and any DBA renewal every three years add to that list. Each new location adds another city renewal date.
How One Retailer's Requirements Grow From One City to Three
The scenario below is hypothetical. It follows a Utah LLC we'll call Canyon Trail Outfitters, which sells outdoor gear, and uses the requirements each city publishes.
First Location: Salt Lake City
Canyon Trail forms its LLC, appoints a registered agent, gets an EIN, and opens a sales tax account. It then applies online with Salt Lake City. The license is issued after the store passes the city's reviews, including building and fire safety, and it renews every year.
Second Location: West Jordan
The state-level work is mostly done, since the LLC, registered agent, and EIN cover the whole company. Canyon Trail adds the new store to its sales tax account as an additional outlet, using TAP or form TC-69B. West Jordan requires a sales tax certificate listing West Jordan as the receiving entity, so that update has to happen before the license application.
Adding the outlet also affects how Canyon Trail files. Combined sales tax rates vary from one Utah city to another, so a seller with more than one location reports sales by location on its return.
Canyon Trail now holds two city licenses, each with its own renewal date.
Third Location: Provo
Canyon Trail opens a third store in Provo, adds a third outlet to its sales tax account, and applies for a separate Provo license, which the city requires for each location. Its application includes proof of Commerce registration, the sales tax certificate, and its EIN. Canyon Trail submits the application several weeks before its planned opening to leave room for processing.
The company now carries one state entity, one sales tax account with three outlets, and three city licenses on their own renewal cycles.
What Changed With Each New Location
| Requirement | Done Once for the Company | Repeated for Each Location |
|---|---|---|
| LLC formation and registered agent | Done Once for the Company: Yes | Repeated for Each Location: No |
| EIN | Done Once for the Company: Yes | Repeated for Each Location: No |
| Sales tax account | Done Once for the Company: Yes | Repeated for Each Location: Add each store as an outlet |
| City business license and inspections | Done Once for the Company: No | Repeated for Each Location: Yes |
| Annual license renewal | Done Once for the Company: No | Repeated for Each Location: Yes, on each city's schedule |
Business License vs. Permits in Utah
A business license gives you permission to operate in a city or county. Permits are separate approvals, and Utah's cities and counties issue many different kinds depending on the business, the property, and the work involved.
Building permits for construction or remodeling and health department approvals for food businesses are two examples. Your city's licensing office can tell you which approvals it requires before it issues your license.
Business License Fees and Renewal Deadlines for Utah's Largest Jurisdictions
Each city and county sets its own fee schedule, and Utah law requires fees to be uniform within each class of business. The fees below come from our own licensing data, which our compliance team maintains. The Source column links each agency's published schedule, which is where to confirm the current amount before you apply.
| Jurisdiction | Base Fee | Per-Employee or Added Fees | Renewal Cycle | Source |
|---|---|---|---|---|
| Salt Lake City | Base Fee: $193 | Per-Employee or Added Fees: $28 per full- or part-time employee if the business has more than one employee, plus $175 for additional background checks | Renewal Cycle: Annual | Source: Salt Lake City FY2027 fee schedule |
| West Jordan | Base Fee: $155, plus a $50 processing fee | Per-Employee or Added Fees: $7 per employee, plus a fire inspection fee set by business size | Renewal Cycle: Renewal invoices go out 45 days before expiration | Source: West Jordan FY2027 fee schedule |
| Ogden | Base Fee: $83 | Per-Employee or Added Fees: $7 per employee | Renewal Cycle: Expires on the last day of the issuance month of the following year | Source: Ogden City Code § 5-1B-2 |
| Provo | Base Fee: $252 | Per-Employee or Added Fees: Some business categories add a cost-based fee; food and beverage stores pay $1,383 total | Renewal Cycle: Annual, with a $25 late fee | Source: Provo business fee schedule |
| West Valley City | Base Fee: $110 | Per-Employee or Added Fees: $10 per employee; some business classes pay added fees | Renewal Cycle: Expires each year on the first day of the original issuance month | Source: West Valley City Code §§ 1-2-104 and 17-1-103 |
| St. George | Base Fee: $50 | Per-Employee or Added Fees: $10 per additional full-time employee, $5 per part-time employee; total capped at $350 | Renewal Cycle: Annual, due the day after expiration | Source: St. George FY2027 fee schedule |
| Orem | Base Fee: $210 new, $85 renewal | Per-Employee or Added Fees: $105 inspection fee on a new license, plus a disproportionate regulatory service fee that varies with the city services the business uses | Renewal Cycle: Expires each year on the last day of the application month | Source: Orem FY2026 to FY2027 budget fee schedule |
| Layton | Base Fee: $120 for commercial businesses, plus a $50 inspection fee | Per-Employee or Added Fees: No per-employee fee; medium and large businesses pay a police services fee | Renewal Cycle: One year from issuance | Source: Layton fee schedule |
| Sandy City | Base Fee: Not published; contact the city | Per-Employee or Added Fees: $20 per employee | Renewal Cycle: Due January 1 each year | Source: Sandy commercial license application |
| Salt Lake County, unincorporated | Base Fee: $150 | Per-Employee or Added Fees: $6 per employee | Renewal Cycle: Annual; 25% late penalty at 31 days, 100% after 60 days | Source: Salt Lake County FY2027 fee schedule |
| Utah County, unincorporated | Base Fee: $295 new and $120 renewal for commercial businesses | Per-Employee or Added Fees: Not published | Renewal Cycle: July 1 through June 30 | Source: Utah County business licensing |
| Davis County, unincorporated | Base Fee: $60, plus a business license fee set by business type | Per-Employee or Added Fees: Not published | Renewal Cycle: Due January 31; late renewals pay double | Source: Davis County business license payments |
Business License Requirements in Other Utah Cities
Many other Utah cities run their own licensing programs. The list below isn't exhaustive, but it covers what 11 of them have published:
- Draper charges $82 for a full-year commercial license, plus $7 per additional employee, per its consolidated fee schedule.
- Kaysville charges a one-time $15 setup fee plus $80 for a commercial license, and the renewal is $80 each year, due December 31, per its FY2027 consolidated fee schedule and business licensing page.
- Lehi charges $140 for a general business license, per its business licensing page.
- Logan charges $150 for a new Level 1 license and $100 to renew, per its fee page.
- Murray charges $100 plus $6 for each employee, $10 for each vehicle used in the business, and a fee by business type, per its license fee schedule.
- North Salt Lake charges a $58 base fee, per its fee schedule.
- Riverton charges no application fee for most commercial businesses, per its commercial license page.
- Salem charges $50 for a commercial license, and renewals are due by February 28, per our Salem business license profile.
- Saratoga Springs charges $50 plus $25 for each employee over one, up to $500, and adds a one-time $25 administrative fee, per its consolidated fee schedule.
- South Jordan charges $338 for a new general commercial license and $100 to renew, per its business license fee schedule.
- Taylorsville charges a $100 administrative fee plus the license fee for each license, per its business licensing page.
Herriman, Holladay, Midvale, Payson, and Smithfield also require a license before you open, and their fees weren't published clearly enough to confirm here. Millcreek charges a $145 base fee plus an added license fee that depends on the business's services, and its license renews each year at the end of the registration anniversary month, per our own licensing data. Look for a “Business License” or “Finance Department” page on the city’s website, or call the city clerk to ask about the current fee and renewal cycle.
Business License Requirements in Utah Counties
Cache, Davis, Salt Lake, Utah, Washington, and Weber counties license businesses on unincorporated land outside city limits. Inside a city, you license with the city.
Weber County has one exception. It also licenses businesses in Ogden Valley, an incorporated city that routes its business licensing through the county. Washington County sticks to the standard rule and sends businesses inside cities, such as St. George, to the city for a license.
Cache County offers a business license through its Clerk's Office. Whether that program covers the whole county or only unincorporated areas hasn't been confirmed, so check with the Clerk's Office before applying from within a city.
Plan Your Next Utah Location Before You Sign the Lease
In Utah, the state-level setup happens once, but each new location has its own licensing requirements. Your entity, registered agent, and EIN cover the entire company, while each new address needs its own sales tax outlet, city license, and any required inspections, each with its own renewal date. Mapping those steps before you sign a lease keeps your opening date from slipping while you wait on inspections.
Once you're tracking licenses in more than a few cities, License Manager software keeps every jurisdiction's license and renewal date in one place. If you'd rather hand off the work, our business licensing service researches, applies for, and renews the city and county business licenses for each Utah location.
Business License - Permission from a city or county to operate a business within its boundaries. In Utah, the state does not issue one.
Foreign Registration Statement - The filing an out-of-state company must submit to the Utah Division of Corporations before doing business in Utah.
Outlet - An additional business location added to an existing Utah sales tax account.
Unincorporated Area - County land outside every city or town's limits. The county licenses businesses there.
Frequently Asked Questions
No. Utah has no general state business license. Your city issues the license, or your county if your business is on unincorporated land. You still need to register your entity with the Department of Commerce and get a sales tax license from the Tax Commission if you sell taxable goods.
Most Utah cities ask for your Department of Commerce entity registration, your Utah sales tax number if you sell tangible goods, and your EIN. Some cities also need a sign-off from other agencies, such as a health department for food businesses, before they issue the license.
It depends on the jurisdiction. Base fees in the cities we checked range from $50 in St. George and Salem to $338 for a new license in South Jordan, and most add per-employee or business-type fees on top. Riverton charges no application fee for most businesses but still requires a license.
Generally, yes. Ogden, Orem, and Provo require a separate license for each place of business. You also need to add each location to your sales tax account.
First, register with the Utah Division of Corporations by filing a foreign registration statement with a certificate of existence from your home state. Then register for Utah tax accounts and apply for the license with the city or county where you'll operate.
Yes, for businesses in unincorporated areas. Utah Code § 17-64-505 limits county licensing to land outside city limits. A business inside a city is licensed by that city.
Timelines vary by city. Provo estimates about 14 days, Taylorsville estimates 10 to 14 business days, and Sandy asks applicants to allow 30 days. Inspections can add time.
