Nail Salon Permits & Licenses in Orem, UT

Required for all LLCs. Annual renewal report required separately.

Applies to all LLCs; fee is flat regardless of size/revenue.

Required for each nail technician performing services. Prerequisites: 600 hours education, pass theory/practical exams. Salon owner must hold or supervise licensed technicians.

Specific to nail salons. Requires physical inspection, compliance with health/safety standards (e.g., ventilation, sanitation). Must be owned/supervised by licensed cosmetology/barbering professional.

Required if business operates under a name different from LLC's legal name. Renewed upon LLC annual report or name change.

Nail salons typically sell retail products subject to 6.1%-8.35% sales tax (state + local). Free online registration via TAP portal.

Nail salons in Utah are required to collect sales tax on taxable services and retail products (e.g., nail polish, accessories). As of October 1, 2023, beauty and grooming services including manicures and pedicures are subject to Utah sales tax at the state rate of 4.85%. Local option taxes may apply depending on location, bringing total rates up to approximately 7.95% in some areas. Registration is mandatory even if no employees are present.

Required for all employers in Utah. Employers must withhold state income tax from employee wages. Nail salon owners with employees must register for a withholding tax account. This does not apply to sole proprietors without employees.

Utah does not impose a corporate income tax or franchise tax on LLCs. However, multi-member LLCs taxed as partnerships and single-member LLCs taxed as disregarded entities must report income via the owner's individual Utah income tax return (Form TC-40). If the LLC elects corporate taxation, Form TC-20 must be filed. No separate entity-level tax exists for LLCs in Utah.

All employers with employees in Utah must register with Utah Workforce Services for Unemployment Insurance (UI) tax. The first $42,500 in wages per employee is taxable. New employers pay a standard rate of 2.0% (as of 2024). Rates are adjusted annually based on experience rating. Independent contractors do not count as employees for this purpose.

Most cities and counties in Utah require a local business license or privilege tax for nail salons. For example, Salt Lake City requires all businesses to obtain a license. Provo, Ogden, and West Valley City have similar requirements. Fees and application processes vary by municipality. This is in addition to state-level registrations.

All LLCs must obtain an EIN from the IRS regardless of employee count. Single-member LLCs without employees may use the owner’s SSN, but obtaining an EIN is strongly recommended for liability protection and banking purposes. Required for state tax accounts and business banking.

Employers must complete Form I-9 for every employee, verifying identity and work authorization. E-Verify is not federally required but may be mandated by state law. Records must be retained for 3 years after hire or 1 year after employment ends, whichever is later.

FLSA requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Tip credits do not apply to nail salon workers unless in specific roles. Employers must maintain accurate time and payroll records for at least 3 years.

FUTA applies to employers who pay $1,500+ in wages during any calendar quarter or employ someone for at least part of a day in 20 or more different weeks. Most nail salons with employees meet this threshold. FUTA is filed federally but interacts with state unemployment tax compliance.

Some localities, such as Salt Lake County, impose an annual occupational privilege tax as part of the business license renewal process. This is not statewide but applies based on physical location of the salon. Verify with city or county clerk where the business is located.

Required for all businesses; nail salons classified under personal services

SLC Municipal Code 5.68; separate license per location

Must verify commercial zoning allows personal services; SLC Code 21A.30

Required under Utah Public Health #34 for nail salons; annual renewal/inspection

SLC Fire Code 105.6; required for salons with flammable polishes/acetone

Required for salon build-out; SLC Building Code based on IBC 2018

SLC Code 21A.38; wall signs limited to 1.5 sq ft per linear ft of building frontage

Required per IFC 2018 Section 907 for commercial occupancies

Limited to 25% of home; no hazardous chemicals allowed; County Code 17.14.200

Required for all businesses including nail salons; separate health approval needed

Enforces state Rule R392-100; mandatory pre-opening inspection

Required for all employers with one or more employees, full-time or part-time. Sole proprietors and partners may opt out, but corporate officers in LLCs may be automatically included unless they formally opt out. Independent contractors do not count toward threshold.

Not mandated by Utah state law for nail salons specifically. However, many landlords, shopping centers, or franchise agreements require it as a condition of tenancy. Strongly recommended due to slip-and-fall or client injury risks.

A $10,000 surety bond is required for all cosmetology establishments, including nail salons, operating as an LLC. The bond ensures compliance with Utah cosmetology laws and rules. Bond must be issued by a surety company licensed in Utah.

Required under Utah's Financial Responsibility Law for any vehicle owned by the business. Personal auto policies do not cover business use. Applies only if the salon owns or regularly uses a vehicle for business (e.g., product delivery, mobile services).

Not mandated by Utah law. However, if the nail salon sells retail products (e.g., nail polishes, lotions), it faces potential product liability claims. Coverage is strongly recommended but not legally required. No state-mandated minimum coverage.

Not legally required in Utah for nail salons. However, it is strongly recommended to cover claims of negligence, infections, or allergic reactions due to services rendered. Often called 'malpractice insurance' in cosmetology contexts.

Only applicable if the nail salon obtains a liquor license and serves alcoholic beverages (e.g., in a luxury spa setting). Utah rarely issues liquor licenses to salons; this would require a special license from DABC. Not required for standard nail salons.

Utah does not issue a single statewide business license, but most cities and counties require a local business license or permit. LLCs must also file formation documents with the state. This is separate from professional licensing.

While not required for single-member LLCs with no employees, most nail salons obtain an EIN to separate business identity and open business bank accounts. IRS Form SS-4 is used to apply.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs file Form 1065 and issue K-1s. All owners pay self-employment tax on net profits.

Nail salons must comply with OSHA’s General Duty Clause, requiring a workplace free from recognized hazards. This includes chemical exposure (e.g., from nail products), ergonomic risks, and proper ventilation. OSHA’s Hazard Communication Standard (29 CFR 1910.1200) applies to use of hazardous chemicals.

Nail salon owners must maintain Safety Data Sheets (SDS) for all hazardous chemicals used, label containers properly, and train employees on chemical hazards and protective measures. This is part of OSHA’s Hazard Communication Standard (HCS).

Nail salons are considered "public accommodations" under ADA Title III. Must ensure physical access (e.g., door width, counter height), accessible restrooms if provided, and effective communication with customers with disabilities. Existing facilities must remove barriers if "readily achievable.

Most small nail salons qualify as "conditionally exempt small quantity generators" (CESQG) and are exempt from full hazardous waste regulations if generating less than 220 lbs/month. However, proper disposal of chemical waste and awareness of EPA rules (e.g., under RCRA) is required. MMA (methyl methacrylate) is banned by FDA in nail products but still regulated if used.

FTC enforces truth-in-advertising rules. Nail salons must avoid deceptive claims (e.g., "organic" or "non-toxic" without substantiation). Claims about services, pricing, or health benefits must be truthful and evidence-based. Applies to online and print advertising.

FMLA requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave for qualifying medical and family reasons. Most small nail salons are exempt due to employee count, but must post notice of employee rights if covered.

FDA regulates nail products (e.g., polishes, acrylics, removers) as cosmetics. Prohibits use of banned ingredients (e.g., methyl methacrylate in artificial nails). Requires proper labeling and prohibits false claims. Nail files and UV lamps are considered devices and must be safe and properly labeled.