Hotel / Motel Permits & Licenses in Orem, UT

Most cities and counties in Utah require a local business license or privilege tax for hotels. Examples: Salt Lake City, Provo, St. George, Park City. Fees and requirements vary. Registration is typically with the city treasurer or business licensing office.

Required for federal tax reporting. Even single-member LLCs may need an EIN if they have employees or choose corporate taxation. Apply online via IRS EIN portal.

Applies to sole proprietors and single-member LLCs reporting hotel income. Multi-member LLCs file Form 1065. Owners pay self-employment tax on distributive share of profits.

Hotels and motels must collect a state lodging tax of 1.5% on room rentals. This is in addition to sales tax. Must be registered with the Utah State Tax Commission. Local jurisdictions may impose additional lodging taxes (e.g., Salt Lake County, Park City).

Required for all LLCs. Annual renewal report separate (see below).

Applies to all LLCs. Online filing required.

Required for hotels/motels as they collect taxable room rentals (Utah Code §59-12-102). Transient room tax also applies.

Required for all hotels/motels offering sleeping rooms to transients (Utah Code §26B-8-102). Includes health/safety inspections.

Applies if hotel/motel uses DBA (e.g., "Utah Inn" instead of LLC name). Renew every 5 years for $12.

Hotels/motels typically have employees (housekeeping, front desk). Quarterly tax reports required after registration.

Construction exemption does not apply to hotels. Proof of coverage filed annually.

Hotels and motels in Utah are required to collect sales tax on room rentals. The state sales tax rate is 4.85%, but total combined rates (including local taxes) can exceed 10% depending on location. Registration is mandatory via the Utah Tax Portal.

Required for all employers in Utah. Employers must withhold state income tax from employee wages. Registration is done through the Utah Tax Portal.

All employers with one or more employees must register. New employers are assigned a standard contribution rate. Employers fund unemployment insurance; employees do not contribute in Utah.

LLCs taxed as corporations must file Form TC-20. Pass-through entities (e.g., disregarded LLCs or S-corps) may pass income to owners who report on personal returns. Utah does not impose a franchise tax or gross receipts tax on LLCs, but corporate income tax applies to C-corporations at 4.85%.

Applies to all employers with employees. Hotels must provide safe working conditions, maintain OSHA Form 300 logs if required (businesses with 10+ employees or in certain industries), train staff on hazards (e.g., cleaning chemicals, slips/trips), and post OSHA’s Job Safety and Health poster (available free online).

Employers must withhold federal income tax and FICA (7.65%) from employee wages and match FICA. File Form 941 quarterly. FUTA tax reported annually on Form 940. Deposit requirements depend on payroll size and deposit schedule (monthly or semiweekly).

Hotels/motels require specific classification under transient occupancy; apply online or in-person

Must comply with C-3 zoning districts allowing transient lodging (SLCC 21A.30)

Submit plans for review per International Building Code (IBC) adopted in SLC Ordinance 83-17

Max size/height per SLCC 21A.22.080; electronic signs restricted

Required under Utah R392-103; covers sanitation, linens, pest control

Applies to all places of public accommodation, including hotels. Requires accessible guest rooms, entrances, restrooms, and public spaces per ADA Standards for Accessible Design. Includes reservation systems (must describe accessible features). Applies regardless of number of employees or size.

Applies to any rental housing built before 1978. Hotel owners must provide EPA-approved lead disclosure form to guests or tenants. Does not apply to transient lodging (e.g., stays under 100 days) unless guest maintains residence. Extended-stay motels may be subject.

Hotels must avoid deceptive advertising (e.g., misrepresenting room availability, rates, or amenities). Must disclose resort fees and other mandatory charges clearly. Applies to online booking platforms and direct marketing. FTC enforces against bait-and-switch pricing and false claims about cleanliness or safety.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies to hotel housekeeping, front desk, maintenance, and management staff. Tip credits allowed for eligible tipped employees (e.g., bellhops) under specific conditions.

Requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave annually for qualifying medical or family reasons. Hotels with fewer than 50 employees are exempt. Applies only if threshold is met for 20+ workweeks in current or preceding year.

All employers must complete Form I-9 for every employee to verify identity and work authorization. E-Verify is not federally required for hotels unless state law or federal contract applies. Retain forms for 3 years after hire or 1 year after termination, whichever is later.

FCC prohibits hotels from charging fees or using technical means to block guests from using personal Wi-Fi hotspots (e.g., mobile tethering). Applies regardless of whether hotel offers paid internet. Also requires compliance with E-911 rules if offering VoIP phone service.

FDA Food Code is adopted by states; Utah enforces through local health departments. Federal jurisdiction applies if food crosses state lines or involves interstate commerce. Requires safe food handling, employee hygiene, and reporting of foodborne illness outbreaks. Not a federal license but compliance is federally enforceable.

Federal basic permit required under 27 CFR Part 16. Must also comply with Utah state alcohol licensing. Applies to any hotel selling alcohol, even if only in a restaurant. Renewal every three years at $500.

Applies to all short-term lodging (stays ≤30 days). Local jurisdictions may add taxes (e.g., Salt Lake City: +3%). Requires registration with USTC and electronic filing via Taxpayer Portal.

Mandatory for all staff handling food in hotel restaurants, room service, or complimentary breakfasts. Certificates must be kept on-site.

Salt Lake City requires STR licenses, fire safety inspections, and neighbor complaint protocols. Park City mandates 90-day registration and noise ordinance adherence. *Not all Utah hotels are STRs, but many operate under STR models.*

All Utah LLCs must file an Annual Report each year to remain in good standing. The report can be filed online via the Utah Division of Corporations portal.

Sales tax licenses in Utah do not expire but must be maintained in active status. Businesses must renew registration if there are changes in ownership or location. Required for hotels collecting transient room tax.

Comply with IFC 2018; sprinklers, exits, fire alarms required for hotels

Separate from zoning clearance; verifies code compliance (SLCC 16.04)

Annual monitoring permit also required; integrate with SLC dispatch

Traffic impact analysis for >50 rooms

Collect/remit 4.65% county TRT monthly; file even if $0

Hotels specifically listed; zoning per Ogden Code 5-1-3

Provo Land Uses Table 10.10.080; public hearing required

Required for all employers with one or more employees in Utah, including part-time and minor employees. Sole proprietors may opt out if they file an exemption form (Form WC-10). Corporate officers may also elect out under specific conditions. Coverage must be obtained through a licensed insurer or approved self-insurance program.

While not statutorily required by Utah state law, most municipalities and property leases require general liability insurance for hotel operations. Often bundled with property insurance in a Business Owner's Policy (BOP).

Required for any vehicle registered to the business or used for business purposes. Minimum liability limits: $25,000 bodily injury per person, $65,000 per accident, $15,000 property damage. Applies to shuttle services, maintenance vehicles, or any company-owned fleet.

Mandatory for any hotel that holds a liquor license in Utah. Coverage must include dram shop liability. The Utah DABC requires proof of insurance (typically $1 million per incident) as part of the licensing process. Applies to on-premise consumption in bars, restaurants, or banquet facilities.

A $10,000 surety bond is required for all commercial liquor license applicants in Utah. The bond ensures compliance with state alcohol laws. Bond must be issued by a surety company licensed in Utah. Not required for businesses not serving alcohol.

Hotels must register for Transient Room Tax and file monthly returns (Form TA-10). Rate includes state (4.95%) and local option taxes. Local rates vary by county/city.

Required for federal tax reporting. Not a renewal, but ongoing compliance includes quarterly Form 941 and annual Form 940 filings.

Employers must withhold state income tax and file Form TC-941. Frequency determined by the Tax Commission based on payroll volume.

Employers must display the OSHA Job Safety and Health – It's the Law poster. Available in English and Spanish from OSHA website.

Required posters include Utah Minimum Wage, Equal Employment Opportunity, and Utah Labor Commission contact information. Combined poster available online.

Inspections ensure compliance with International Fire Code (IFC). Includes review of exits, fire alarms, extinguishers, sprinklers, and emergency lighting. Schedule through local fire marshal.

Ensures compliance with International Building Code (IBC). Frequency and scope depend on local ordinances. Often coordinated with fire inspection.

Most Utah municipalities require a general business license. Fees and deadlines vary (e.g., Salt Lake City, Provo, St. George). Check with local clerk’s office.

Businesses must retain sales tax, transient room tax, and withholding tax records for at least 4 years. Includes receipts, invoices, and tax returns.

LLCs taxed as S-corps must file Form 1120-S; partnerships file Form 1065. Due March 15. Extensions available via Form 7004.

Required for LLCs with significant net income. Use Form 1040-ES to calculate payments.

Applies to LLCs reporting income on Utah Form TC-50A. Payments made via Form TC-EST.

Large employers may apply to self-insure workers' compensation, but must meet strict financial criteria and obtain approval from the Utah Labor Commission. This is not an exemption but an alternative compliance method.

Often bundled with business interruption insurance. Required by most banks and property managers for hotel operations.

Required for all LLCs, especially those with employees or that file employment, excise, or business tax returns. Even single-member LLCs without employees may need an EIN if they elect corporate taxation or have retirement plans.

Single-member LLCs are disregarded entities and report income on Schedule C of Form 1040. Multi-member LLCs are taxed as partnerships and must file Form 1065. Profits pass through to owners’ personal tax returns. Estimated quarterly tax payments may be required.

Required for any food service operation. Does not apply to hotels without food preparation facilities.