Retail Store Permits & Licenses in Orem, UT

Fee schedule at https://www.slc.gov/building/wp-content/uploads/sites/9/2024/01/Fee-Schedule-2024.pdf (effective 2024)

Governed by SLC Code 21A.26; electronic signs require additional review

Confirmed via zoning map at https://www.slc.gov/planning/maps/; retail generally permitted in C zones per SLC Code 21A.06

Required for all LLCs; annual renewal report separate (see below)

Applies to all active LLCs; filed online via SilverFlume portal

Obtain Combined Sales Tax License (sales tax ID); required for all retailers collecting sales tax

Renewed upon LLC annual report; not required if using exact LLC name

General retail typically handled at local level; check via OneStop Business Registration portal. No statewide general business license for retail.

Primarily return-based; automatic renewal if compliant with filings

All retail stores selling tangible personal property must obtain a sales tax license. This applies even if operating as an LLC. Registration is done through the Utah Tax Portal.

Required for all employers who pay wages to employees in Utah. Employers must withhold state income tax from employee wages and remit it to the state.

All employers with employees in Utah must register with Utah Workforce Services and pay unemployment insurance tax. New employers are assigned a standard contribution rate until experience rating is established.

Frequency determined by the state based on monthly withholding volume. New employers typically start with monthly filing.

Filing frequency is assigned by the Utah State Tax Commission based on average monthly tax liability. Retailers must file even if no sales were made (zero return).

Per IFC 2021 as adopted in SLC Code 16.04; inspection required

Annual monitoring certification required per SLC Fire Code

Issued after final building/fire inspections; SLC Code 15.04

Not required if within city limits; 2024 fee schedule confirmed

Zoning approval required; retail stores under "General Retail" category per Provo Municipal Code 3.04

Includes zoning verification; Ogden Code 5-1-1 et seq.

All sales tax licenses must be renewed annually. The renewal process includes confirming business details and payment of the renewal fee.

All businesses operating in Utah, including LLCs, are subject to the Corporate Franchise Tax based on gross receipts. LLCs are taxed under this regime unless electing pass-through status. Filing required even with no receipts (zero return).

Most cities in Utah (e.g., Salt Lake City, Provo, West Valley City) require a local business license or privilege tax. Fees and requirements vary. Example: Salt Lake City requires a Business Registration Certificate. Check with city clerk’s office for local rules.

All retail stores must obtain; fee schedule at https://www.slc.gov/business/wp-content/uploads/sites/7/2024/01/Business-License-Fee-Schedule-2024.pdf (effective 2024)

Retail stores meeting the employee threshold must provide eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying family and medical reasons. Requires posting notice and managing leave requests.

If a retail store conducts door-to-door sales or temporary event sales over $25, the FTC Cooling-Off Rule requires providing buyers with a notice of cancellation and honoring cancellations within 3 business days.

Most retail stores do not require federal licenses. Exceptions include retailers selling alcohol, tobacco, firearms, or FDA-regulated products (e.g., food, drugs, cosmetics), which require specific federal permits.

All Utah LLCs must file an Annual Report with the Utah Division of Corporations each year. The report can be filed online via the Utah OneStop Business Portal. The due date is the anniversary of the date the LLC was formed.

Utah does not require periodic renewal of the Sales Tax License. Once obtained, it remains active as long as the business remains compliant with tax filing and payment obligations. However, businesses must notify the Tax Commission of any changes in business structure or location.

Retail stores must collect and remit sales tax on taxable goods. The filing frequency (monthly, quarterly, semi-annual) is determined by the expected tax liability. Filings are due on the 20th day of the month following the reporting period.

Employers must withhold Utah state income tax from employee wages and file Form TC-941. Filing frequency is determined by the amount of tax withheld. Payments and filings are due by the 15th day of the month following the reporting period.

All employers in Utah must register with Utah Workforce Services and file quarterly wage reports (Form UI-2) and pay unemployment insurance tax. New employers are assigned a standard rate of 2.9% on the first $41,800 of each employee's wages (as of 2024).

An Employer Identification Number (EIN) is required for all LLCs with employees or those filing business tax returns. Obtained once via IRS Form SS-4. No renewal required.

LLCs taxed as S-Corporations must file Form 1120-S by March 15. Single-member LLCs treated as disregarded entities report income on Schedule C with the owner’s Form 1040 by April 15. Due dates may shift slightly if they fall on weekends or holidays.

Self-employed owners of LLCs must make estimated tax payments quarterly if they expect to owe $1,000 or more in federal taxes. Payments include income and self-employment tax.

Required for all employers with one or more employees in Utah, including part-time workers. Sole proprietors and partners may opt out if they file an exemption. Coverage must be obtained through a private insurer or by applying for self-insurance approval.

Not legally required by the State of Utah for retail businesses. However, landlords, lenders, or business partners may require it. Strongly recommended for protection against third-party injury or property damage claims.

Not required by Utah law for retail stores. Typically relevant for service-based professionals (e.g., consultants, designers). Optional for retail businesses unless contractually required.

A surety bond may be required by the Utah State Tax Commission when issuing a sales tax license if the applicant has a history of noncompliance or is deemed a financial risk. Not all retailers are required to post a bond—only those specifically mandated by the Commission.

Required for all businesses that own and operate vehicles. Minimum liability coverage: $25,000 bodily injury per person, $65,000 bodily injury per accident, $15,000 property damage. Applies to vehicles used for deliveries, transport, or business purposes.

Not a legal requirement in Utah. However, retailers selling physical goods face potential liability for defective or unsafe products. This coverage is typically included in general liability policies. Highly recommended but not mandated.

Required only for retail businesses holding a liquor license (e.g., convenience stores with beer/wine sales). Must carry liquor liability insurance as a condition of licensing. Minimum coverage typically $1 million per incident.

Required by most cities and counties in Utah. May require proof of insurance or bonding as part of the application. Not issued at the state level but often tied to state tax registration.

Required for all LLCs, regardless of whether they have employees. Used for federal tax filing, opening business bank accounts, and applying for licenses.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. Profits/losses pass through to owners' personal tax returns.

Retail stores must provide a safe workplace, post OSHA Form 300A (if 10+ employees), train employees on hazards, and report serious injuries. Most retail stores are exempt from routine recordkeeping if they have 10 or fewer employees or are in a partially exempt industry (e.g., retail).

Retail stores are public accommodations and must comply with ADA standards for accessibility, including physical access (ramps, door widths), accessible restrooms (if provided), and policies for service animals. Applies to all retail locations open to the public.

Owners of LLCs who expect to owe $1,000 or more in Utah state income tax must make quarterly estimated tax payments using Form IT-ADV.

The Utah business license or registration certificate must be visibly posted at the principal place of business. This includes both state and local licenses if applicable.

Employers must display current federal and state labor law posters in a conspicuous location accessible to employees. Required posters include Minimum Wage, OSHA, EEO, and Family and Medical Leave Act (if applicable). Posters can be downloaded from the Utah Labor Commission website.

Retail businesses with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries), Form 300A (Summary), and Form 301 (Incident Report). Form 300A must be posted annually from February 1 to April 30. Records must be kept for five years.

Retail stores are subject to annual fire safety inspections by the local fire department. Requirements include functioning fire extinguishers, clear exits, and proper storage. Salt Lake City, for example, conducts annual inspections; other municipalities may vary.

Retail businesses may be subject to periodic building code and safety inspections. In Salt Lake City, inspections occur every three years. Other cities may have different schedules. Ensures compliance with ADA, fire egress, and structural safety.

Retailers must keep copies of all exemption certificates provided by customers for at least 4 years. These must be available for audit. Use of Form TC-126 is recommended.

Federal law requires businesses to keep tax-related records for at least 3 years. Employment tax records must be kept for at least 4 years. Sales tax records in Utah must be retained for 4 years. Includes receipts, bank statements, invoices, and tax filings.

Many Utah cities (e.g., Salt Lake City, Provo, Ogden) require a local business license. These typically renew annually. Fees and deadlines vary by jurisdiction. Check with the local city clerk or licensing office.

Retail stores that handle or dispose of hazardous materials (e.g., electronics, automotive products, certain cleaning supplies) may be classified as Small Quantity Generators (SQGs) and must comply with storage, labeling, and disposal rules under RCRA. Most general retail stores do not generate reportable quantities.

Retail stores must avoid deceptive advertising, honor pricing accuracy policies, disclose material information (e.g., "As-Is" sales), and comply with the FTC’s Mail, Internet, and Telephone Sales Rule if selling online or by phone. Applies to all advertising and sales practices.

Retail stores with employees must comply with federal minimum wage ($7.25/hour), overtime pay (1.5x regular rate after 40 hours), recordkeeping, and youth employment rules. Applies to all retail businesses with employees.

All employers, including retail LLCs, must complete Form I-9 for every employee to verify identity and work authorization. Must be retained for 3 years after hire or 1 year after termination, whichever is later.