Salt Lake County, UT Business License Guide: Salt Lake City and County Rules

Salt Lake City and other municipal rules

If the business is inside an incorporated city, the city usually controls the local business license, zoning clearance, home occupation rules, local building permits, local fire review, signs, and local event or vending rules. This is why the address check matters so much.

Salt Lake City

Salt Lake City says a business license is required to engage in business in Salt Lake City whether the business is located within the boundary or simply conducting business in the city. The city also says all business licenses must be renewed annually. Salt Lake City’s business licensing page says commercial business licenses must be reviewed for zoning and building compliance and fire safety code. If the business is state-regulated or involves food preparation, the city points applicants to the appropriate state agency and Salt Lake County Health Department.

Salt Lake City’s application process page says business license applications are accepted online, and that applicants may need to complete the online application, pay licensing fees, finish required inspections, show Utah Department of Commerce registration, provide a Utah sales tax number if applicable, and provide a federal tax ID number if applicable. Check the city’s current portal and fee schedule before paying.

Salt Lake City also has special local routing for some situations. For example, building permits, commercial change of use, exterior work in a historic district, public way work, special events, single-event licenses, sidewalk vending, fire permits, residential rental property licensing, and other activities may have separate city pages or approvals.

Home-based businesses in Salt Lake City

Salt Lake City’s current application process page says that, under state statute, Salt Lake City Corporation does not require a business license for a home business unless the business causes an impact to the neighborhood. The same page tells readers to contact the city to determine whether the type of home business requires a license, and says a person who wants a home business license may apply and upload the home occupation form.

Do not treat this as a blanket rule for every home business in every city in the county. A home-based business in another city or an MSD area may have different local rules. A home business may also need Utah tax registration, a DBA, professional licensing, health approval, or county health review depending on what it does.

Other cities in Salt Lake County

Salt Lake County includes many local governments. If the business is in West Valley City, West Jordan, Sandy, South Jordan, Draper, Murray, Taylorsville, Holladay, Midvale, Millcreek, Riverton, South Salt Lake, Cottonwood Heights, Herriman, Bluffdale, Alta, or another incorporated area, start with that city or town’s official business licensing page. Do not use Salt Lake City’s rules for a business located outside Salt Lake City.

When checking another city, ask whether it requires a business license, commercial business license, home occupation license, solicitor license, rental license, short-term rental approval, sign permit, building permit, fire inspection, zoning clearance, certificate of occupancy, or special event permit. Also ask whether the city license must be issued before the county health department will complete final health approval.

DBA, trade name, and business entity name layer

In Utah, business entity filings and DBA registrations are handled at the state level by the Utah Department of Commerce, Division of Corporations and Commercial Code. This is not a Salt Lake County filing.

The Utah Division of Corporations says a DBA can be a sole proprietor or general partnership, and may also be owned by an entity that wants to transact business under an assumed name. A DBA is often used when the public-facing business name is different from the owner’s legal name or the registered entity’s legal name.

What a DBA does and does not do

• A DBA or assumed name can register a business name with the state.
• A DBA does not create an LLC or corporation.
• A DBA does not give zoning approval.
• A DBA does not replace a Salt Lake City, MSD, or other city business license.
• A DBA does not replace a Utah sales tax account, employer account, professional license, health permit, or federal tax step.

Where to check

• Utah Division of Corporations and Commercial Code for forming or renewing a business entity, registering a DBA, and updating an existing business.
• Utah DBA information for doing-business-as registration details.
• Utah business entity search to search businesses registered with the Utah Division of Corporations.
• Utah online business registration system for Department of Commerce registration.

Utah state registrations and taxes

Many Salt Lake County businesses also need Utah state-level registrations. These state steps are separate from the city, MSD, county health, and zoning steps.

Utah Department of Commerce

Use the Utah Division of Corporations and Commercial Code if you need to form an LLC, corporation, partnership, nonprofit, business trust, DBA, or other state registration. The Division of Corporations page includes options to form a new business, renew a business, update an existing business, and search business records.

Utah tax accounts and sales tax

The Utah State Tax Commission handles Utah tax accounts. Its business tax page points users to Taxpayer Access Point, often called TAP, to apply for a Utah tax account or license and to file and pay taxes. The sales and use tax page says new businesses estimate their sales and use tax liability when applying for a license and are assigned a filing status.

Many businesses that sell taxable goods, products transferred electronically, taxable services, prepared food, or other taxable items may need a Utah sales tax account. Do not rely on a city business license to cover sales tax. Also do not rely on a sales tax account to prove the city or county has approved the location.

Employer registrations

If you hire employees, check state and federal employer steps. The Utah State Tax Commission’s employer withholding page says Utah income tax withholding may apply when paying wages for work done in Utah, paying Utah resident employees for work outside Utah, or making certain reportable payments. The Utah Department of Workforce Services handles unemployment insurance employer registration and new hire reporting.

Professional and industry licenses

The Utah Division of Professional Licensing, often called DOPL, licenses many regulated occupations and professions. Examples can include contractors, electricians, plumbers, engineers, architects, landscape architects, cosmetology-related occupations, massage, health care, security, real estate-related professions, and many others. Some activities also involve other state agencies, such as the Utah Department of Agriculture and Food for certain food, cottage food, manufacturing, weights and measures, dairy, meat, poultry, nursery, pesticide, animal, and related programs.

Zoning, home occupation, building, fire, health, food, and industry permits

A business license is only one part of the approval map. Many problems happen because a business owner registers a name or applies for a license before checking whether the activity is allowed at the address.

Zoning and land use

Zoning decides what activities are allowed at a property. Salt Lake City Planning says it can only provide information for properties within Salt Lake City boundaries, and it directs users to the Salt Lake County jurisdiction boundaries map to learn whether a property is within city boundaries. The city’s zoning page points users to the online zoning map and the city land use tables.

For MSD member communities and unincorporated Salt Lake County, check the MSD Planning & Development and business licensing pages. For other cities, check the city planning or zoning office. Ask about the exact activity, not just the general industry. A warehouse, retail showroom, home office, food prep kitchen, contractor yard, salon, short-term rental, event venue, childcare facility, or mobile vendor can each trigger different rules.

Home occupation and home-based business rules

Home businesses may have restrictions on employees, customers, signs, deliveries, storage, noise, parking, hazardous materials, commercial vehicles, food preparation, and neighborhood impact. Salt Lake City’s current application process page says the city generally does not require a home business license unless the business causes an impact to the neighborhood, but it also tells business owners to contact the city to determine whether their business type requires a license.

Other cities and MSD areas may handle home businesses differently. If the business is home-based, ask the local office whether you need a home occupation permit, home business license, zoning clearance, landlord approval, HOA approval, fire review, health review, or state registration.

Building permits and fire review

Building permits may be needed for construction, tenant improvements, commercial change of use, occupancy changes, signs, electrical, plumbing, mechanical work, and some exterior work. Salt Lake City Building Services says that if you are starting a new structure or addition, a commercial change of use, or exterior work in a historic district, the Planning Counter should be your first contact. Salt Lake City Fire says commercial business license applications must have city inspections passed before a license is issued.

For MSD areas, check MSD building and grading permits, plan review, land use and zoning, and business license inspections. For other cities, check the city’s building and fire offices. A county health permit or state tax account does not replace building or fire approval.

Salt Lake County Health Department permits

Salt Lake County Health Department says many types of businesses in Salt Lake County have the potential to affect public health and therefore require a health permit to operate. The department lists food-related permits, regulated business permits, special event permits, waste-related permits, and water-related permits.

Examples listed by the county include permanent food facilities, mobile food units, temporary food events, food handler cards, food safety managers, body art facilities, cosmetology facilities, lodging, massage facilities, tanning facilities, tobacco retailers, vehicle emissions stations, waste processing and recycling, mass gatherings, noise permits, predemolition inspector registration, waste haulers, wastewater/septic permits, and swimming pools or spas.

Salt Lake County Food Protection says permits are not transferable when a permitted facility changes ownership. It also lists restaurants, delis, cafés, mobile food units, cafeterias open to the public, caterers, concession stands, convenience stores serving food, temporary food booths, and other food preparation or service operations as food establishments the health department regulates.

Food businesses

Food businesses should check both local and state food layers. Salt Lake County permanent food facility guidance includes checking water and sewer issues, applying for the business license in the city where the business is located, submitting a food service permit application and fee to the health department, registering the certified food safety manager, and undergoing preopening inspection by the health department and other required authorities. The county also says plan review is required before constructing a new food service facility, converting an existing structure, remodeling, or changing the type of food establishment or operation.

Mobile food units such as trucks, carts, trailers, and shaved-ice stands operating in Salt Lake County must meet county health department regulations and have a current, active mobile food service permit. The county tells mobile food operators to contact the business licensing division of the city where they wish to operate to determine whether the city allows the type of business.

Some food businesses may also need Utah Department of Agriculture and Food review. UDAF says its food programs include grocery stores, butcheries, bakeries, farmers markets, home producers, and food manufacturing or processing establishments. Utah’s cottage food page says cottage food registration covers certain shelf-stable, low-risk, non-potentially hazardous foods made or packaged in a home kitchen after approval through the UDAF inspection and registration process.

Events, mobile vendors, and public way work

Event and mobile businesses should check every location. A mobile vendor may need a city license, event approval, county health permit, food handler or food safety requirements, public way permit, fire inspection, commissary approval, restroom agreement, sales tax account, and permission from the property owner or event organizer. Salt Lake County Health Department says a special event in Salt Lake County may need health guidelines or permits in addition to city requirements, and that events with food service must ensure each food booth obtains its own temporary food permit.

Business personal property tax

Salt Lake County Assessor says business personal property is primarily property used in the operation of a business, and that all non-exempt tangible business personal property is valued and assessed annually by the Personal Property Division. This is not a business license, but it may still be a county tax compliance issue for a business with equipment, furniture, machinery, fixtures, computers, tools, or other taxable business property.

Common business situations in Salt Lake County

Online business based at home

Do not assume “online only” means “no local check.” Verify the home city or MSD area, home occupation rules, DBA or entity name, Utah sales tax if selling taxable goods or services, and any state professional licensing. If inventory is stored at home, ask about storage, deliveries, parking, signs, employees, and neighborhood impact.

Storefront, office, salon, gym, studio, or clinic

Check the city or MSD business license first, then zoning, building, fire, certificate of occupancy or commercial inspection requirements, signs, tenant improvements, and parking. For salons, massage, tanning, body art, health care, clinics, pools, or similar businesses, check Salt Lake County Health Department and Utah professional licensing before opening.

Restaurant, café, caterer, food truck, cart, bakery, or cottage food business

Check the city or MSD business license, Salt Lake County Food Protection, Utah sales tax, fire, building, grease trap or sewer requirements, commissary requirements for mobile operations, food worker certifications, and UDAF if the food business fits a state agriculture or food registration category.

Contractor, handyman, trade, landscaping, or construction business

Check Utah DOPL for contractor, handyman, electrical, plumbing, landscape architecture, or other licensing categories. Check each city or MSD area where you maintain a business location, yard, office, or home base. If you work in the public right-of-way or block streets, sidewalks, alleys, curbs, gutters, driveways, or utility areas, check public way, excavation, traffic control, and bonding or insurance requirements.

Mobile service provider

Mobile businesses may need approval in each city where they operate, not only where the owner lives. Mobile food, mobile grooming, mobile car wash, mobile detailing, mobile repair, mobile massage, transportation, vending, and event service businesses should ask about city licenses, route rules, public way use, water discharge, county health permits, fire inspections, state licenses, and private property permission.

Short-term rental or rental property

Check the city where the property is located. Salt Lake City has a residential rental property and landlord/tenant program, and other cities may have their own rental, short-term rental, zoning, fire, safety, parking, or transient room tax rules. Do not assume a state entity filing or county property record approval means short-term rental use is allowed.