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Enhanced Service Business License Fee Quarterly Report |
Enhanced Service Business License FeeBRIAN HEAD TOWN Brian Head Town enacts an Enhanced Service Business License Fee (authorized under Utah Code 10-1-203(5) of Utah State Statute) in the amount of 1.5% on all taxable items. This fee is sometimes called the "Shuttle Fee", which is a misnomer as the fee is collected for both transit and commercial snow removal services. Ultimately, this fee feels similar to a sales tax to our businesses and guests, only instead of businesses remitting the tax monthly or quarterly to the State Tax Commission, the tax is remitted directly to the town quarterly. Businesses that fail to remit the tax to the town may have their business license revoked. BACKGROUND: Prior to 1996, Brian Head Ski Resort provided shuttle service within town for guests of the Resort. Local businesses other than the Resort benefited from the service with little to no contribution to the costs. In 1996 the Resort and the town worked together with the support of many of the local businesses to change this model for providing shuttle service. Under Section 10-1-203(5) of Utah State Statute, which allows for municipalities to levy a business license fee for "an enhanced level of municipal services" provided to those businesses (limited to a defined list of services which includes "transportation" and "snow removal"), the town enacted a gross receipts fee of 1.125% on all taxable sales within town, which was to be collected quarterly and enforced via the business licensing process. Thus the town took over administration and financing of the shuttle services and began contracting with the Resort to provide the services (this arrangement continued until the town began contracting with other service providers following the 2002-2003 ski season). Snow removal operations will be sufficient to allow for continuous public transportation operations throughout the public transportation operating season. It is anticipated that the following guidelines will provide sufficient service in general, however the town may be required to go above and beyond these guidelines in specific instances in order to achieve the above-stated goal:
![]() NIGHTLY RENTAL BUSINESSES USING AIRBNB 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 |
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