A. Fees:
1. There is hereby levied an annual business license fee, in accordance with the Utah code, upon the business of every person engaging in business in Summit County unless otherwise specifically exempted in this chapter or under state or federal law. The fee imposed shall be in the amounts described in the rate table established by the county. Any business type not listed in the rate tables shall be assessed at the rate and on the same basis as the business determined by the administrator to be most similar to the business to be licensed. If the applicant does not agree with the rate imposed, they may appeal the decision of the administrator regarding the fee, pursuant to the provisions of section 3-1-9 of this chapter.
2. The schedule of fees shall be established by the county and may be amended from time to time.
B. Application Fee: Applicants for a business license will be charged a nonrefundable administrative fee which is the cost of processing said application. For those businesses which may be licensed in other jurisdictions, the applicant must submit the administrative fee with application, but may be exempt from all other fees upon proof of a current valid business license from any governmental or political jurisdiction.
C. Fees; Additional: The license fee imposed by this section shall be in addition to any and all other assessments, taxes or licenses imposed by any other provisions of the ordinances of the county. Failure to pay assessments, property taxes, sales tax, personal property taxes or other required taxes or assessments imposed by the county will be reason for new business licenses or renewals to be denied.
D. Fee Adjustment To Avoid Burdening Interstate Commerce: None of the license fees provided in this section shall be applied to occasion an undue burden on interstate commerce. State law requires local governments to establish license fees based on the cost to the county to regulate and license the business. The county has an interest in not bearing undue burden for licensing any type of business practice or enterprise. The fee structure approved by the county council shall be reasonably related to the actual cost to the county of the licensing process and uniformly assessed on businesses of like nature. In any case, where a license fee is believed by a licensee or an applicant for a license to place an undue burden upon such interstate commerce, such licensee or applicant, by supporting affidavits, may apply to the administrator for an adjustment of the fee to relieve such burden. The licensee or applicant shall indicate the method of doing business and such other information as the administrator may deem necessary in order to determine the extent, if any, of such undue burden. The administrator shall then conduct an investigation, comparing the subject business with other businesses of like nature and shall make findings of fact from the administrator to determine whether the license is discriminatory, unreasonable or unfair as to the licensee or applicant from the standpoint of its impact on interstate commerce and shall recommend to the county council an appropriate license fee under the circumstances and the county council shall fix the license fee in such amount. If the regular license fee has already been paid, the county council shall order a refund of the amount over and above the fee fixed, if different. In fixing the fee to be charged, the administrator shall have the power to base the fee on number of employees or may use any other method which will assure that the fee assessed shall be uniform with that assessed on businesses of like nature; provided, however, that the amount assessed shall in no event exceed the regular fee prescribed in this chapter. The administrator shall make any adjustments to the license category and/or fee assessment, if merited, and report to the licensee or applicant any findings and subsequent action taken. If the applicant or licensee is not satisfied with the decision of the administrator, he or she may appeal the decision as described in section 3-1-9 of this chapter.
E. Exemption Of Insurance Companies: Insurance companies shall apply in all respects for the obtaining of a business license pursuant to this chapter, but shall not pay a fee unless providing services that are not exempt from local fees pursuant to state law. The certificate of authority issued by the state of Utah department of insurance for that business shall accompany the business license application and shall be maintained in good standing for the duration of the conduct of such business. The licensee shall notify the business license office in writing should additional authorities be granted the company by the Utah department of insurance. Businesses which perform services in addition to insurance services licensed by the Utah department of insurance shall pay fees as set by resolution of the county council and as administered by the business license administrator.
F. Unspecified Fees Or Time Periods: The fees and time periods for licenses not set forth elsewhere in this chapter for the conduct of any business shall be those set forth by resolution of the county council. The licenses shall be effective from the date of approval, expiring on January 15 of the following year. Business license fees are not prorated.
G. Refunds: No refund shall be made against any fee for a license issued pursuant to this chapter unless such refund is approved by the administrator. (Ord. 806, 6-12-2013)