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Retail Business License Fee Quarterly Report

Retail Business License Fee


BRIAN HEAD TOWN
RETAIL BUSINESS LICENSE FEE (ENHANCEMENT FEE) INFORMATION

Brian Head Town enacts a Retail Business License Fee in the amount of 1.5% on all taxable items.  This fee is used for the town's transit system which is free to the public.  The transit system operates during the winter season only, usually mid December until mid April and will run on weekends during the summer months and during special events. The bus runs on a designated route which are depicted by signs throughout the town and brochures that are distributed. 

BACKGROUND: In 1997, the Brian Head Town Council adopted an Ordinance (Ordinance No. 97-007) which enacted a fee be collected for enhanced services. The Council determined  a transit system was needed in order to provide the guests a service to get from one location to another without having to drive.

The Retail Business License Fee was adopted at 1.5% of all taxable sales and is identified as a fee and not a tax, therefore, the example listed below is how the fee is to be applied. Please note that the Retail Business License Fee is paid directly to the Town of Brian Head on a quarterly basis. Businesses have until the end of the following month to submit their reports.  

SALES TAX vs. THE BRIAN HEAD RETAIL BUSINESS LICENSE FEE 

It has come to the Town’s attention that there has been some confusion regarding the collection of sales tax and the Brian Head Retail Business License Fee.  The two most common errors concerns state sales taxes  and the town’s Retail Business License Fee.  Taxes are to be sent to the Utah State Tax Commission while the Retail Business License Fee is submitted directly to the town.

Business can access the current tax rate for Brian Head on the State Tax Commission's website at http:/tax.utah.gov/sales/rates.html  Please note, these rates are for taxes only and do not identify the Brian Head Retail Business License Fee.  

NIGHTLY RENTAL BUSINESSES USING AIRBNB

To those businesses using Airbnb for their nightly rentals.  Airbnb does NOT collect the 1.5% enhancement fee for Brian Head Town, they do collect the sales and transient room taxes on behalf of the business, thus leaving the 1.5% to be collected by the business.  It is the owner's responsibility to collect and submit the quarterly reports for their business to the town.   If you have further questions regarding this issue, please contact the Town Clerk for additional information.  

If you have further questions that you would like clarification, please do not hesitate to contact the Town Clerk at 435-677-2029 ext. 104 or nleigh@bhtown.utah.gov