Municipalities may license and tax businesses in specified ways, but must follow limits, uniformity rules, and certain exemptions; they must also send approved business license information to the…
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business definitionbusiness disclosurebusiness license feesbusiness licensingcounty assessor reportingcourt challengedisclosureeducation/training requirementsenergy supplierenergy supplier taxationenergy suppliersenergy supplyevent complianceexemptionfee limitationfeesfinancial informationfranchise agreementsfranchise feefranchise feeshome-based businesshome-based business feeshome-based businessesinventory amountslicense feeslicense taxlocal taxmunicipal collectionsmunicipal energy salesmunicipal energy sales and use taxmunicipal feesmunicipal noticemunicipal ordinancesmunicipal revenuemunicipal service costsmunicipal servicesmunicipal services cost allocationmunicipal taxmunicipal taxesmunicipal telecommunications license taxordinancesparkingparking feeparking service businessparking servicesproprietary business informationpublic assembly facilitiespublic facilitiespublicly funded facilitiesrental dwellingsrevenue raisingtaxationtelecommunicationstelecommunications providertelecommunications taxticketingtransportationuse tax
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United States — Utah
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“Municipalities may license and tax businesses in specified ways, but must follow limits, uniformity rules, and certain exemptions; they must also send approved business license information to the county assessor within 60 days.”
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Municipalities may license and tax businesses in specified ways, but must follow limits, uniformity rules, and certain exemptions; they must also send approved business license information to the county assessor within 60 days.
A municipality may not levy or collect a telecommunications tax or fee on a telecommunications provider except as provided in Part 4, Municipal Telecommunications License Tax Act.
A pre-1994 municipal ordinance imposing a business license fee on rental dwellings must be upheld if challenged in court, unless the fee is found to impose an unreasonable burden on the fee payer.
Section 10-1-203(11)
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Showing 85 of 85 provisions
Provision 77Repeal 6Interpretation 2
Part 10-1-2
part 10-1-2 Municipalities
§ 10-1-203License fees and taxes -- Application information to be transmitted to the county assessor.Repeal
Source excerpt
Municipalities may license and tax businesses in specified ways, but must follow limits, uniformity rules, and certain exemptions; they must also send approved business license information to the county assessor within 60 days.
License fees and taxes -- Application information to be transmitted to the county assessor.
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. "Telecommunications provider" means the same as that term is defined in Section 10-1-402 . "Telecommunications tax or fee" means the same as that term is defined in Section 10-1-402 . Except as provided in Subsections (3) through (5) and Subsection (7), the legislative body of a municipality may license for the purpose of regulation any business within the limits of the municipality, may regulate that business by ordinance, and may impose fees on businesses to recover the municipality's costs of regulation. The legislative body of a municipality may raise revenue by levying and collecting a municipal energy sales or use tax as provided in Part 3, Municipal Energy Sales and Use Tax Act, except a municipality may not levy or collect a franchise tax or fee on an energy supplier other than the municipal energy sales and use tax provided in Part 3, Municipal Energy Sales and Use Tax Act. Subsection (3)(a) does not affect the validity of a franchise agreement as defined in Subsection 10-1-303(7) , that is in effect on July 1, 1997, or a future franchise. A franchise agreement as defined in Subsection 10-1-303(7) in effect on January 1, 1997, or a future franchise shall remain in full force and effect. A municipality that collects a contractual franchise fee pursuant to a franchise agreement as defined in Subsection 10-1-303(7) with an energy supplier that is in effect on July 1, 1997, may continue to collect that fee as provided in Subsection 10-1-310(2) . Subject to the requirements of Subsection (3)(d)(ii), a franchise agreement as defined in Subsection 10-1-303(7) between a municipality and an energy supplier may contain a provision that: requires the energy supplier by agreement to pay a contractual franchise fee that is otherwise prohibited under Part 3, Municipal Energy Sales and Use Tax Act; and imposes the contractual franchise fee on or after the day on which Part 3, Municipal Energy Sales and Use Tax Act is: repealed, invalidated, or the maximum allowable rate provided in Section 10-1-305 is reduced; and not superseded by a law imposing a substantially equivalent tax. A municipality may not charge a contractual franchise fee under the provisions permitted by Subsection (3)(b)(i) unless the municipality charges an equal contractual franchise fee or a tax on all energy suppliers. Subject to Subsection (4)(b), beginning July 1, 2004, the legislative body of a municipality may raise revenue by levying and providing for the collection of a municipal telecommunications license tax as provided in Part 4, Municipal Telecommunications License Tax Act. A municipality may not levy or collect a telecommunications tax or fee on a telecommunications provider except as provided in Part 4, Municipal Telecommunications License Tax Act. The legislative body of a municipality may by ordinance raise revenue by levying and collecting a license fee or tax on: a parking service business in an amount that is less than or equal to: $1 per vehicle that parks at the parking service business; or 2% of the gross receipts of the parking service business; a public assembly or other related facility in an amount that is less than or equal to $5 per ticket purchased from the public assembly or other related facility; and subject to the limitations of Subsections (5)(c) and (d): a business that causes disproportionate costs of municipal services; or a purchaser from a business for which the municipality provides an enhanced level of municipal services. Nothing in this Subsection (5)(a) may be construed to authorize a municipality to levy or collect a license fee or tax on a public assembly or other related facility owned and operated by another political subdivision other than a community reinvestment agency without the written consent of the other political subdivision. As used in this Subsection (5): "Municipal services" includes: public utilities; and services for: police; fire; storm water runoff; traffic control; parking; transportation; beautification; or snow removal. "Parking service business" means a business: that primarily provides off-street parking services for a public facility that is wholly or partially funded by public money; that provides parking for one or more vehicles; and that charges a fee for parking. "Public assembly or other related facility" means an assembly facility that: is wholly or partially funded by public money; is operated by a business; and requires a person attending an event at the assembly facility to purchase a ticket. Before the legislative body of a municipality imposes a license fee on a business that causes disproportionate costs of municipal services under Subsection (5)(a)(i)(C)(I), the legislative body of the municipality shall adopt an ordinance defining for purposes of the tax under Subsection (5)(a)(i)(C)(I): the costs that constitute disproportionate costs; and the amounts that are reasonably related to the costs of the municipal services provided by the municipality. The amount of a fee under Subsection (5)(a)(i)(C)(I) shall be reasonably related to the costs of the municipal services provided by the municipality. Before the legislative body of a municipality imposes a license fee on a purchaser from a business for which it provides an enhanced level of municipal services under Subsection (5)(a)(i)(C)(II), the legislative body of the municipality shall adopt an ordinance defining for purposes of the fee under Subsection (5)(a)(i)(C)(II): the level of municipal services that constitutes the basic level of municipal services in the municipality; and the amounts that are reasonably related to the costs of providing an enhanced level of municipal services in the municipality. The amount of a fee under Subsection (5)(a)(i)(C)(II) shall be reasonably related to the costs of providing an enhanced level of the municipal services. All license fees and taxes shall be uniform in respect to the class upon which they are imposed. As used in this Subsection (7): "Event requirement" means a requirement a municipality imposes on individuals who participate in a municipal event. "Event requirement" does not include a requirement that is inconsistent with Subsection (7)(b). "Exempt individual" means an individual who, under Subsection (7)(b), may not be required to have a business license or permit. "Municipal event" means an event hosted or sponsored by a municipality. A municipality may notrequire a license or permit for a business that is operated: only occasionally; and by an individual who is under 19 years old. Subsection (7)(b) does not prevent a municipality from imposing an event requirement on an exempt individual who participates in a municipal event. A municipality may not: charge any fee for a resident of the municipality to operate 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; require, as a condition of obtaining or maintaining a license or permit for a business: 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 that a business disclose financial information, inventory amounts, or proprietary business information, except as specifically authorized under state or federal law. Notwithstanding Subsection (8)(a), a municipality may charge an administrative fee for a license to a home-based business owner who is otherwise exempt under Subsection (8)(a) but who requests a license from the municipality. A municipality shall notify the owner of each home-based business of the exemption described in Subsection (8)(a) in any communication with the owner. The municipality shall transmit the information from each approved business license application to the county assessor within 60 days following the approval of the application. If challenged in court, an ordinance enacted by a municipality before January 1, 1994, imposing a business license fee on rental dwellings under this section shall be upheld unless the business license fee is found to impose an unreasonable burden on the fee payer.
This section defines “Business” and cross-references definitions for “Telecommunications provider” and “Telecommunications tax or fee.”
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. "Telecommunications provider" means the same as that term is defined in Section 10-1-402 . "Telecommunications tax or fee" means the same as that term is defined in Section 10-1-402 .
"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.
"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.
A municipality’s legislative body may license, regulate, and charge fees for businesses within the municipality, subject to listed exceptions.
Except as provided in Subsections (3) through (5) and Subsection (7), the legislative body of a municipality may license for the purpose of regulation any business within the limits of the municipality, may regulate that business by ordinance, and may impose fees on businesses to recover the municipality's costs of regulation.
A municipality may levy and collect a municipal energy sales or use tax, but it may not levy or collect any other franchise tax or fee on an energy supplier except as the provision allows.
The legislative body of a municipality may raise revenue by levying and collecting a municipal energy sales or use tax as provided in Part 3, Municipal Energy Sales and Use Tax Act, except a municipality may not levy or collect a franchise tax or fee on an energy supplier other than the municipal energy sales and use tax provided in Part 3, Municipal Energy Sales and Use Tax Act. Subsection (3)(a) does not affect the validity of a franchise agreement as defined in Subsection 10-1-303(7) , that is in effect on July 1, 1997, or a future franchise. A franchise agreement as defined in Subsection 10-1-303(7) in effect on January 1, 1997, or a future franchise shall remain in full force and effect. A municipality that collects a contractual franchise fee pursuant to a franchise agreement as defined in Subsection 10-1-303(7) with an energy supplier that is in effect on July 1, 1997, may continue to collect that fee as provided in Subsection 10-1-310(2) . Subject to the requirements of Subsection (3)(d)(ii), a franchise agreement as defined in Subsection 10-1-303(7) between a municipality and an energy supplier may contain a provision that: requires the energy supplier by agreement to pay a contractual franchise fee that is otherwise prohibited under Part 3, Municipal Energy Sales and Use Tax Act; and imposes the contractual franchise fee on or after the day on which Part 3, Municipal Energy Sales and Use Tax Act is: repealed, invalidated, or the maximum allowable rate provided in Section 10-1-305 is reduced; and not superseded by a law imposing a substantially equivalent tax. A municipality may not charge a contractual franchise fee under the provisions permitted by Subsection (3)(b)(i) unless the municipality charges an equal contractual franchise fee or a tax on all energy suppliers.
A municipality’s legislative body may raise revenue by levying and collecting a municipal energy sales or use tax, but the municipality may not levy or collect a franchise tax or fee on an energy supplier instead of that tax.
The legislative body of a municipality may raise revenue by levying and collecting a municipal energy sales or use tax as provided in Part 3, Municipal Energy Sales and Use Tax Act, except a municipality may not levy or collect a franchise tax or fee on an energy supplier other than the municipal energy sales and use tax provided in Part 3, Municipal Energy Sales and Use Tax Act.
Subsection (3)(a) does not affect the validity of a franchise agreement as defined in Subsection 10-1-303(7) , that is in effect on July 1, 1997, or a future franchise. A franchise agreement as defined in Subsection 10-1-303(7) in effect
Subsection (3)(a) does not affect the validity of a franchise agreement as defined in Subsection 10-1-303(7) , that is in effect on July 1, 1997, or a future franchise. A franchise agreement as defined in Subsection 10-1-303(7) in effect on January 1, 1997, or a future franchise shall remain in full force and effect.
Subsection (3)(a) does not affect the validity of a franchise agreement as defined in Subsection 10-1-303(7) , that is in effect on July 1, 1997, or a future franchise.
Subsection (3)(a) does not affect the validity of a franchise agreement as defined in Subsection 10-1-303(7) , that is in effect on July 1, 1997, or a future franchise.
A qualifying municipality may continue collecting a contractual franchise fee under the referenced conditions.
A municipality that collects a contractual franchise fee pursuant to a franchise agreement as defined in Subsection 10-1-303(7) with an energy supplier that is in effect on July 1, 1997, may continue to collect that fee as provided in Subsection 10-1-310(2) .
A municipality may not charge a contractual franchise fee unless it charges an equal contractual franchise fee or a tax on all energy suppliers.
Subject to the requirements of Subsection (3)(d)(ii), a franchise agreement as defined in Subsection 10-1-303(7) between a municipality and an energy supplier may contain a provision that: requires the energy supplier by agreement to pay a contractual franchise fee that is otherwise prohibited under Part 3, Municipal Energy Sales and Use Tax Act; and imposes the contractual franchise fee on or after the day on which Part 3, Municipal Energy Sales and Use Tax Act is: repealed, invalidated, or the maximum allowable rate provided in Section 10-1-305 is reduced; and not superseded by a law imposing a substantially equivalent tax. A municipality may not charge a contractual franchise fee under the provisions permitted by Subsection (3)(b)(i) unless the municipality charges an equal contractual franchise fee or a tax on all energy suppliers.
A municipality and an energy supplier may include a franchise-agreement provision for certain contractual franchise fees, subject to Subsection (3)(d)(ii).
Subject to the requirements of Subsection (3)(d)(ii), a franchise agreement as defined in Subsection 10-1-303(7) between a municipality and an energy supplier may contain a provision that: requires the energy supplier by agreement to pay a contractual franchise fee that is otherwise prohibited under Part 3, Municipal Energy Sales and Use Tax Act; and imposes the contractual franchise fee on or after the day on which Part 3, Municipal Energy Sales and Use Tax Act is: repealed, invalidated, or the maximum allowable rate provided in Section 10-1-305 is reduced; and not superseded by a law imposing a substantially equivalent tax.
An energy supplier may pay a contractual franchise fee by agreement, even though that fee is otherwise prohibited under Part 3 of the Municipal Energy Sales and Use Tax Act.
requires the energy supplier by agreement to pay a contractual franchise fee that is otherwise prohibited under Part 3, Municipal Energy Sales and Use Tax Act; and
The contractual franchise fee applies on or after the date Part 3 is repealed, invalidated, or its maximum allowable rate is reduced, if it is not superseded by a substantially equivalent tax.
imposes the contractual franchise fee on or after the day on which Part 3, Municipal Energy Sales and Use Tax Act is: repealed, invalidated, or the maximum allowable rate provided in Section 10-1-305 is reduced; and not superseded by a law imposing a substantially equivalent tax.
A municipality may not charge a contractual franchise fee unless it charges an equal contractual franchise fee or a tax on all energy suppliers.
A municipality may not charge a contractual franchise fee under the provisions permitted by Subsection (3)(b)(i) unless the municipality charges an equal contractual franchise fee or a tax on all energy suppliers.
A municipality may levy and collect a municipal telecommunications license tax only as allowed by Part 4, and the rule is subject to Subsection (4)(b) starting July 1, 2004.
Subject to Subsection (4)(b), beginning July 1, 2004, the legislative body of a municipality may raise revenue by levying and providing for the collection of a municipal telecommunications license tax as provided in Part 4, Municipal Telecommunications License Tax Act. A municipality may not levy or collect a telecommunications tax or fee on a telecommunications provider except as provided in Part 4, Municipal Telecommunications License Tax Act.
The legislative body of a municipality may raise revenue by levying and collecting a municipal telecommunications license tax, subject to Subsection (4)(b) and starting July 1, 2004.
Subject to Subsection (4)(b), beginning July 1, 2004, the legislative body of a municipality may raise revenue by levying and providing for the collection of a municipal telecommunications license tax as provided in Part 4, Municipal Telecommunications License Tax Act.
A municipality may not levy or collect a telecommunications tax or fee on a telecommunications provider except as provided in Part 4, Municipal Telecommunications License Tax Act.
A municipality may not levy or collect a telecommunications tax or fee on a telecommunications provider except as provided in Part 4, Municipal Telecommunications License Tax Act.
A municipality may adopt an ordinance to charge certain parking businesses, public assembly facilities, and specified businesses or purchasers, but it must stay within listed rate caps and conditions.
The legislative body of a municipality may by ordinance raise revenue by levying and collecting a license fee or tax on: a parking service business in an amount that is less than or equal to: $1 per vehicle that parks at the parking service business; or 2% of the gross receipts of the parking service business; a public assembly or other related facility in an amount that is less than or equal to $5 per ticket purchased from the public assembly or other related facility; and subject to the limitations of Subsections (5)(c) and (d): a business that causes disproportionate costs of municipal services; or a purchaser from a business for which the municipality provides an enhanced level of municipal services. Nothing in this Subsection (5)(a) may be construed to authorize a municipality to levy or collect a license fee or tax on a public assembly or other related facility owned and operated by another political subdivision other than a community reinvestment agency without the written consent of the other political subdivision. As used in this Subsection (5): "Municipal services" includes: public utilities; and services for: police; fire; storm water runoff; traffic control; parking; transportation; beautification; or snow removal. "Parking service business" means a business: that primarily provides off-street parking services for a public facility that is wholly or partially funded by public money; that provides parking for one or more vehicles; and that charges a fee for parking. "Public assembly or other related facility" means an assembly facility that: is wholly or partially funded by public money; is operated by a business; and requires a person attending an event at the assembly facility to purchase a ticket. Before the legislative body of a municipality imposes a license fee on a business that causes disproportionate costs of municipal services under Subsection (5)(a)(i)(C)(I), the legislative body of the municipality shall adopt an ordinance defining for purposes of the tax under Subsection (5)(a)(i)(C)(I): the costs that constitute disproportionate costs; and the amounts that are reasonably related to the costs of the municipal services provided by the municipality. The amount of a fee under Subsection (5)(a)(i)(C)(I) shall be reasonably related to the costs of the municipal services provided by the municipality. Before the legislative body of a municipality imposes a license fee on a purchaser from a business for which it provides an enhanced level of municipal services under Subsection (5)(a)(i)(C)(II), the legislative body of the municipality shall adopt an ordinance defining for purposes of the fee under Subsection (5)(a)(i)(C)(II): the level of municipal services that constitutes the basic level of municipal services in the municipality; and the amounts that are reasonably related to the costs of providing an enhanced level of municipal services in the municipality. The amount of a fee under Subsection (5)(a)(i)(C)(II) shall be reasonably related to the costs of providing an enhanced level of the municipal services.
A municipality’s legislative body may, by ordinance, impose certain license fees or taxes to raise revenue, but only within stated caps and subject to stated limits and consent requirements.
The legislative body of a municipality may by ordinance raise revenue by levying and collecting a license fee or tax on: a parking service business in an amount that is less than or equal to: $1 per vehicle that parks at the parking service business; or 2% of the gross receipts of the parking service business; a public assembly or other related facility in an amount that is less than or equal to $5 per ticket purchased from the public assembly or other related facility; and subject to the limitations of Subsections (5)(c) and (d): a business that causes disproportionate costs of municipal services; or a purchaser from a business for which the municipality provides an enhanced level of municipal services. Nothing in this Subsection (5)(a) may be construed to authorize a municipality to levy or collect a license fee or tax on a public assembly or other related facility owned and operated by another political subdivision other than a community reinvestment agency without the written consent of the other political subdivision.
A municipality’s legislative body may, by ordinance, levy and collect a license fee or tax on certain businesses and facilities, subject to stated amount limits and other subsection limitations.
The legislative body of a municipality may by ordinance raise revenue by levying and collecting a license fee or tax on: a parking service business in an amount that is less than or equal to: $1 per vehicle that parks at the parking service business; or 2% of the gross receipts of the parking service business; a public assembly or other related facility in an amount that is less than or equal to $5 per ticket purchased from the public assembly or other related facility; and subject to the limitations of Subsections (5)(c) and (d): a business that causes disproportionate costs of municipal services; or a purchaser from a business for which the municipality provides an enhanced level of municipal services.
A parking service business is subject to an amount limit of no more than $1 per vehicle that parks there, or 2% of its gross receipts.
a parking service business in an amount that is less than or equal to: $1 per vehicle that parks at the parking service business; or 2% of the gross receipts of the parking service business;
A ticket-related amount for a public assembly or related facility must be $5 or less per ticket.
a public assembly or other related facility in an amount that is less than or equal to $5 per ticket purchased from the public assembly or other related facility; and
This provision identifies two business-related categories, subject to limitations in Subsections (5)(c) and (d).
subject to the limitations of Subsections (5)(c) and (d): a business that causes disproportionate costs of municipal services; or a purchaser from a business for which the municipality provides an enhanced level of municipal services.
A municipality may not be read as authorized to levy or collect a license fee or tax on certain facilities without the other political subdivision’s written consent.
Nothing in this Subsection (5)(a) may be construed to authorize a municipality to levy or collect a license fee or tax on a public assembly or other related facility owned and operated by another political subdivision other than a community reinvestment agency without the written consent of the other political subdivision.
This subsection defines three terms: municipal services, parking service business, and public assembly or other related facility.
As used in this Subsection (5): "Municipal services" includes: public utilities; and services for: police; fire; storm water runoff; traffic control; parking; transportation; beautification; or snow removal. "Parking service business" means a business: that primarily provides off-street parking services for a public facility that is wholly or partially funded by public money; that provides parking for one or more vehicles; and that charges a fee for parking. "Public assembly or other related facility" means an assembly facility that: is wholly or partially funded by public money; is operated by a business; and requires a person attending an event at the assembly facility to purchase a ticket.
“Municipal services” includes public utilities and services for police, fire, storm water runoff, traffic control, parking, transportation, beautification, or snow removal.
"Municipal services" includes: public utilities; and services for: police; fire; storm water runoff; traffic control; parking; transportation; beautification; or snow removal.
"Parking service business" means a business: that primarily provides off-street parking services for a public facility that is wholly or partially funded by public money; that provides parking for one or more vehicles; and that charges a
"Parking service business" means a business: that primarily provides off-street parking services for a public facility that is wholly or partially funded by public money; that provides parking for one or more vehicles; and that charges a fee for parking.
The term covers an assembly facility that is publicly funded in whole or part, operated by a business, and requires event attendees to buy a ticket.
"Public assembly or other related facility" means an assembly facility that: is wholly or partially funded by public money; is operated by a business; and requires a person attending an event at the assembly facility to purchase a ticket.
Before imposing the fee, the municipal legislative body must adopt an ordinance defining disproportionate costs and amounts reasonably related to municipal service costs.
Before the legislative body of a municipality imposes a license fee on a business that causes disproportionate costs of municipal services under Subsection (5)(a)(i)(C)(I), the legislative body of the municipality shall adopt an ordinance defining for purposes of the tax under Subsection (5)(a)(i)(C)(I): the costs that constitute disproportionate costs; and the amounts that are reasonably related to the costs of the municipal services provided by the municipality. The amount of a fee under Subsection (5)(a)(i)(C)(I) shall be reasonably related to the costs of the municipal services provided by the municipality.
Before imposing the fee, the municipality’s legislative body must adopt an ordinance defining the disproportionate costs and the amounts reasonably related to municipal service costs.
Before the legislative body of a municipality imposes a license fee on a business that causes disproportionate costs of municipal services under Subsection (5)(a)(i)(C)(I), the legislative body of the municipality shall adopt an ordinance defining for purposes of the tax under Subsection (5)(a)(i)(C)(I): the costs that constitute disproportionate costs; and the amounts that are reasonably related to the costs of the municipal services provided by the municipality.
Before imposing the fee, a municipality’s legislative body must adopt an ordinance defining the basic level of municipal services and amounts reasonably related to the cost of enhanced services.
Before the legislative body of a municipality imposes a license fee on a purchaser from a business for which it provides an enhanced level of municipal services under Subsection (5)(a)(i)(C)(II), the legislative body of the municipality shall adopt an ordinance defining for purposes of the fee under Subsection (5)(a)(i)(C)(II): the level of municipal services that constitutes the basic level of municipal services in the municipality; and the amounts that are reasonably related to the costs of providing an enhanced level of municipal services in the municipality. The amount of a fee under Subsection (5)(a)(i)(C)(II) shall be reasonably related to the costs of providing an enhanced level of the municipal services.
Before the legislative body of a municipality imposes a license fee on a purchaser from a business for which it provides an enhanced level of municipal services under Subsection (5)(a)(i)(C)(II), the legislative body of the municipality
Before the legislative body of a municipality imposes a license fee on a purchaser from a business for which it provides an enhanced level of municipal services under Subsection (5)(a)(i)(C)(II), the legislative body of the municipality shall adopt an ordinance defining for purposes of the fee under Subsection (5)(a)(i)(C)(II): the level of municipal services that constitutes the basic level of municipal services in the municipality; and the amounts that are reasonably related to the costs of providing an enhanced level of municipal services in the municipality.
A fee under the cited subsection must be reasonably related to the costs of providing enhanced municipal services.
The amount of a fee under Subsection (5)(a)(i)(C)(II) shall be reasonably related to the costs of providing an enhanced level of the municipal services.
A municipality may not require a business license or permit for an occasionally operated business run by someone under 19, but it may still impose an event requirement on an exempt individual attending a municipal event.
As used in this Subsection (7): "Event requirement" means a requirement a municipality imposes on individuals who participate in a municipal event. "Event requirement" does not include a requirement that is inconsistent with Subsection (7)(b). "Exempt individual" means an individual who, under Subsection (7)(b), may not be required to have a business license or permit. "Municipal event" means an event hosted or sponsored by a municipality. A municipality may notrequire a license or permit for a business that is operated: only occasionally; and by an individual who is under 19 years old. Subsection (7)(b) does not prevent a municipality from imposing an event requirement on an exempt individual who participates in a municipal event.
This subsection defines “event requirement,” “exempt individual,” and “municipal event.”
As used in this Subsection (7): "Event requirement" means a requirement a municipality imposes on individuals who participate in a municipal event. "Event requirement" does not include a requirement that is inconsistent with Subsection (7)(b). "Exempt individual" means an individual who, under Subsection (7)(b), may not be required to have a business license or permit. "Municipal event" means an event hosted or sponsored by a municipality.
Defines “event requirement” as a requirement imposed by a municipality on people who participate in a municipal event, but excludes requirements inconsistent with Subsection (7)(b).
"Event requirement" means a requirement a municipality imposes on individuals who participate in a municipal event. "Event requirement" does not include a requirement that is inconsistent with Subsection (7)(b).
A municipality may not charge a fee for a resident to operate a home-based business, and may not require extra education, training, or business disclosures as licensing conditions, except where state or federal law specifically allows disclosure; the fee ban has an exception if offsite impact materially exceeds residential use.
A municipality may not: charge any fee for a resident of the municipality to operate 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; require, as a condition of obtaining or maintaining a license or permit for a business: 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 that a business disclose financial information, inventory amounts, or proprietary business information, except as specifically authorized under state or federal law.
A municipality may not charge a fee for a resident to operate a home-based business, except when the combined offsite impact materially exceeds the impact of the residence alone.
charge any fee for a resident of the municipality to operate 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;
A business license or permit may be conditioned on extra employee or agent training or on disclosure of specified business information, unless state or federal law specifically authorizes the disclosure.
require, as a condition of obtaining or maintaining a license or permit for a business: 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 that a business disclose financial information, inventory amounts, or proprietary business information, except as specifically authorized under state or federal law.
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
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
that a business disclose financial information, inventory amounts, or proprietary business information, except as specifically authorized under state or federal law.
that a business disclose financial information, inventory amounts, or proprietary business information, except as specifically authorized under state or federal law.
A municipality may charge an administrative fee for a license requested by an otherwise exempt home-based business owner, and it must notify home-based business owners of the exemption in communications with them.
Notwithstanding Subsection (8)(a), a municipality may charge an administrative fee for a license to a home-based business owner who is otherwise exempt under Subsection (8)(a) but who requests a license from the municipality. A municipality shall notify the owner of each home-based business of the exemption described in Subsection (8)(a) in any communication with the owner.
A municipality may charge an administrative fee for a license if a home-based business owner is otherwise exempt under Subsection (8)(a) but asks for a license.
Notwithstanding Subsection (8)(a), a municipality may charge an administrative fee for a license to a home-based business owner who is otherwise exempt under Subsection (8)(a) but who requests a license from the municipality.
The municipality must send information from each approved business license application to the county assessor within 60 days after approval.
The municipality shall transmit the information from each approved business license application to the county assessor within 60 days following the approval of the application.
A pre-1994 municipal ordinance imposing a business license fee on rental dwellings must be upheld if challenged in court, unless the fee is found to impose an unreasonable burden on the fee payer.
If challenged in court, an ordinance enacted by a municipality before January 1, 1994, imposing a business license fee on rental dwellings under this section shall be upheld unless the business license fee is found to impose an unreasonable burden on the fee payer.
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1 instrument
Municipal Energy Sales and Use Tax Act
Section 10-1-203(3)(d)(i)(A)
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