17-53-216 - Business license fees and taxes -- Application information to be transmitted to the county assessor.
17-53-216. Business license fees and taxes -- Application information to betransmitted to the county assessor.
(1) For the purpose of this section, "business" means any enterprise carried on for thepurpose of gain or economic profit, except that the acts of employees rendering services toemployers are not included in this definition.
(2) The legislative body of a county may by ordinance provide for the licensing ofbusinesses within the unincorporated areas of the county for the purpose of regulation andrevenue.
(3) All license fees and taxes shall be uniform in respect to the class upon which they areimposed.
(4) The county business licensing agency shall transmit the information from eachapproved business license application to the county assessor within 60 days following theapproval of the application.
(5) This section may not be construed to enhance, diminish, or otherwise alter the taxingpower of counties existing prior to the effective date of Laws of Utah 1988, Chapter 144.
Amended by Chapter 250, 2008 General Session