Massage Therapy Permits & Licenses in Provo, UT

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

Applies to all LLCs. Online filing required.

Not legally mandated by DOPL for licensure or operation of a massage therapy business in Utah. However, it is strongly recommended due to the nature of hands-on services. DOPL does not enforce insurance requirements beyond workers' comp and bonding for certain cases.

A $10,000 surety bond is required for each licensed massage therapist in Utah, not the business entity itself. This applies to individuals, including sole proprietors. The bond ensures compliance with state laws and regulations. The LLC business must ensure all practicing therapists hold valid, bonded licenses. Bond must be issued by a surety licensed in Utah.

Utah requires liability insurance for all motor vehicles registered in the state. If a business vehicle is used for mobile massage therapy services, commercial auto insurance is required. Personal policies typically exclude business use. Minimum coverage: $25,000 bodily injury per person, $65,000 per accident, $15,000 property damage.

Not mandated by Utah law. However, if the LLC sells physical products, it assumes liability for product safety. While not required, it is strongly recommended. No state agency enforces this requirement.

Only applicable if the massage business operates in conjunction with a spa or wellness center that serves alcohol. Utah DABC requires liquor liability insurance as part of liquor licensing. Massage therapy businesses not serving alcohol are exempt. Most massage businesses do not require this.

Single-member LLCs without employees may use the owner's Social Security Number, but obtaining an EIN is recommended for liability protection and banking purposes. Mandatory for multi-member LLCs or those with employees.

Requires 600 hours approved education, passing MBLEX exam (prerequisite), and jurisprudence exam. Business owner/practitioner must be licensed if performing massage.

Required for any location where massage therapy is practiced. Must have licensed therapist as qualifier. Inspections required.

Applies only if using DBA. Renew every 5 years for $22.

Massage therapy services are generally not subject to sales tax in Utah unless combined with taxable tangible goods. However, if the business sells retail items (e.g., massage oils, lotions), a sales tax license is required. Filing frequency and due dates depend on assigned schedule (monthly, quarterly, or annually) based on projected sales volume.

Employers must register for Utah Withholding Tax if they pay wages to employees. Employers are required to withhold state income tax from employee wages. Filing frequency (monthly, quarterly) is assigned by the state based on the amount withheld.

All employers with employees in Utah must register for Unemployment Insurance (UI) tax. New employers pay a standard rate of 2.7% on the first $41,500 of each employee’s wages (2024 rate). Rate may change after experience rating is established.

Utah does not impose a separate corporate income tax on LLCs. Instead, income passes through to owners and is taxed on individual returns. However, Utah requires pass-through entities to file Form TC-20S or TC-20SI if they have Utah-source income. This is an annual informational return due April 15.

LLC owners report income on Schedule C (Form 1040). Single-member LLCs are disregarded entities; multi-member LLCs taxed as partnerships unless electing otherwise. Massage therapists must pay self-employment tax on net earnings.

Applies to all employers with employees. Requires safe workplace free from recognized hazards. For massage therapy, this includes ergonomics, bloodborne pathogens (if exposure risk exists), and safe handling of cleaning chemicals. OSHA Form 300 recordkeeping not required unless business has 10+ employees.

Applies to all public accommodations, including massage therapy businesses open to the public. Requires accessible facilities, policies accommodating clients with disabilities, and effective communication. Does not require structural changes if not 'readily achievable' for small businesses.

Most massage therapy practices do not generate regulated medical waste. If using acupuncture or wet-cupping, sharps and biohazard materials must be disposed of per EPA and OSHA standards. Utah follows federal RCRA guidelines.

Applies to all businesses. Prohibits deceptive advertising. For massage therapy, this includes truthful claims about health benefits, certifications, and pricing. 'Miracle cure' claims or unsubstantiated medical benefits may trigger enforcement.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies to employees; independent contractors must meet DOL criteria to avoid misclassification. Massage therapists paid hourly or salary are typically employees.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave annually. Most small massage therapy LLCs do not meet the 50-employee threshold.

All U.S. employers must verify identity and work authorization for all employees. Applies regardless of business size. Form I-9 must be retained for 3 years after hire or 1 year after employment ends, whichever is later.

Most massage therapy practices using standard equipment are not subject to FDA licensing. However, if selling or leasing FDA-regulated devices (Class I or II), registration as a device facility may be required. Topical products (lotions, oils) are generally not FDA-regulated unless making drug claims.

Applies to all businesses offering services for sale. Requires clear disclosure of pricing, cancellation policies, and refund terms. For massage therapy, this includes written contracts for prepaid packages over $25, as required under FTC's 'Prescription for Success' guidance for health clubs (analogous application).

All Utah LLCs must file an annual report with the Division of Corporations. The report confirms current business information including principal address, registered agent, and management structure. Must be filed online via the Utah OneStop portal.

While not a tax per se, this annual filing is a mandatory obligation for all LLCs in Utah. Failure impacts good standing status and may affect tax compliance standing. Paid to the Division of Corporations, not the tax commission.

Most cities in Utah (e.g., Salt Lake City, Provo, Ogden) require a local business license or privilege tax. Requirements and fees vary. For example, Salt Lake City charges a $25 base fee plus additional fees based on business type and location. Check with the specific city or county clerk’s office.

In addition to the state sales tax (4.85%), local jurisdictions may impose additional sales tax (up to 3% total local rate). Salt Lake County, for example, adds a 1.25% surcharge. Registration is handled through the Utah State Tax Commission, but the tax is collected locally. This applies only if the business is subject to sales tax (e.g., sells taxable goods).

While not a tax per se, an EIN is required for federal tax purposes. Single-member LLCs with no employees may use the owner’s SSN, but obtaining an EIN is recommended for liability protection. Required for multi-member LLCs or those with employees.

Massage therapists operating as sole proprietors or LLC members must pay self-employment tax and file Schedule C with Form 1040. Quarterly estimated tax payments are required if expected tax liability exceeds $1,000.

This is a professional license, not a tax, but is a mandatory regulatory requirement for individuals performing massage therapy. Required for all practitioners, regardless of business structure. Employers must ensure all staff are licensed.

Massage therapy classified under "Personal Services"; requires state massage therapy license verification

Massage establishments often require C-2 or higher commercial zoning; home occupation permit needed for home-based per 21A.60

Limited to 25% of home floor area; no external signage; max 1 non-resident employee

Required for massage therapy space modifications per International Building Code as adopted by SLC

Wall signs limited to 20% of facade; prohibited in residential zones

Massage therapy typically "Business" occupancy; requires 2 exits if >49 occupants per SLC Fire Code

Requires facility layout approval, handwashing sinks, disinfecting protocols; annual inspection

Required for monitored systems per SLC Code 5.68

Separate from city licenses; massage-specific health permit required

Requires criminal background checks for therapists

Exempt if the business has fewer than four employees and is not in construction. Sole proprietors and partners may elect out. Massage therapy is not classified as construction. Coverage must be obtained through a licensed insurer or by applying for self-insurance with the state.

All licensed massage therapists must renew their license every two years. Renewal opens 60 days prior to expiration. Licensees must complete 24 hours of continuing education (CE) during each renewal cycle.

24 hours of approved continuing education required every two years, including at least 2 hours in ethics or Utah law. Courses must be approved by DOPL or from a recognized national organization such as NCBTMB (now part of ASBMBT).

Not legally required by Utah state law for all businesses, but strongly recommended. Some cities or property owners may require proof of general liability insurance as part of business licensing or leasing. Not a statutory mandate.

Massage therapy services are generally exempt from Utah sales tax unless they include tangible personal property (e.g., retail products). However, if taxable sales exceed $100 annually, registration is required. Filings are submitted electronically via Taxpayer Access Point (TAP).

Employers must register for Utah withholding tax and file periodic returns (monthly, quarterly, or semi-weekly) based on payroll volume. Registration is done via the Utah Tax Center.

EIN is a one-time assignment. No renewal is required. However, businesses must notify the IRS of changes in address, responsible party, or business structure.

LLC taxed as disregarded entity files via owner’s Form 1040 with Schedule C. S-Corp or partnership LLCs file separate returns. Estimated taxes required if expected tax liability exceeds $1,000.

Utah does not require a separate 'business license' for LLCs, but all businesses must maintain active status through annual report filing. Local jurisdictions may impose additional licensing.

Most Utah cities and counties require a local business license. Requirements and fees vary. For example, Salt Lake City requires all businesses operating within city limits to obtain a license. Renewal is annual.

Utah Administrative Rule R156-29-501 requires licensed massage therapists to display their current license in a visible location at the place of practice.

Businesses must display current business and tax registration certificates at the place of business where visible to the public or inspectors.

Employers with 11 or more employees must maintain OSHA 300 Log of work-related injuries and illnesses. Massage therapy is not considered a low-risk industry exempt from recordkeeping. Form 300A must be posted annually.

Employers must display required labor law posters including Utah Minimum Wage, OSHA Notice, EEO, and Family Medical Leave Act (if applicable). Available for free download from Utah Labor Commission.

Most massage therapy businesses operating in commercial buildings are subject to annual fire inspections. Inspections ensure compliance with egress, fire extinguishers, and smoke detection requirements.

Standard massage therapy services do not typically require health department inspection. However, if the business offers waxing, hydrotherapy, or other skin-impairing services, it may be classified as a body art or personal service facility requiring inspection.

IRS requires businesses to keep financial records for at least 3 years. Employment tax records must be kept for at least 4 years. DOPL may require licensees to retain CE certificates for two renewal cycles (4 years).

Applicants must complete education, pass exam, undergo background check, and submit proof of liability insurance.

These services may classify the business as a 'personal service facility' requiring health department approval and inspection.