How to Start a Tattoo Shop in Utah: Local Health Department Permit and Plan Review

If you are researching how to start a tattoo shop business in Utah, begin with one fact that changes the whole plan: there is no statewide tattoo permit. You register your business with the state, get a business license from the city or county where the shop sits, and obtain a body art facility permit from the local health department with jurisdiction over that location. The health department step is the one that most often delays an opening, so this guide spends most of its time on it: what to submit, what it costs in one county's example schedule, and where new shop owners lose months.

This article is informational content, not legal or tax advice. Rules, fees and processing times change, and each city, county and health department sets its own schedule. Confirm every figure here with the agency that issues it, and talk to a qualified attorney or CPA before you sign a lease, form an entity or hire artists.

Materials and documents to gather first

Collect these before you file anything. Most of them are reused across the state registration, the city license and the health department application.

• A business name, checked for availability in the Utah Division of Corporations and Commercial Code business search at https://businessregistration.utah.gov/
• Formation paperwork for your entity: a Certificate of Organization for an LLC, or Articles of Incorporation for a domestic corporation
• A registered agent with a Utah street address. A PO box may be listed only in addition to a street address.
• A signed lease or purchase agreement for the premises, plus the zoning information for that exact address
• A floor plan drawn to scale that shows artist stations, the sterilization area, the handwashing sink, waste handling and the client waiting area
• An equipment and supply list, including your sterilization method, sharps containers and disposable barrier supplies
• Current certificates for every artist: bloodborne pathogen and first aid (details in Step 6)
• An Employer Identification Number from the IRS, which banks and state agencies routinely ask for
• A budget that covers every fee in the cost table below, plus the costs your city and health department schedule adds

Step-by-step: from entity filing to an open shop

1. Register your entity with the state. Utah has no statewide general business license, and registering an LLC or corporation with the Division of Corporations and Commercial Code is a registration, not a license. An LLC files a Certificate of Organization for a $59 filing fee. A domestic corporation files Articles of Incorporation for the same $59. The LLC name must contain "limited liability company," "limited company," or an abbreviation such as LLC, L.L.C., L.C. or LC, and it must be distinguishable from names already on the Division's records. Online filings are usually approved instantly. Filings that need manual review take 2 to 4 business days, and the Division has posted 7 to 10 business days during backlogs. Expedited processing is $75 per filing. If you need time to finish paperwork, a name reservation costs $22 and holds the name for 120 days. Start at https://commerce.utah.gov/corporations/.
2. Handle the assumed name (DBA) at the state level. If the shop will operate under a name other than the entity's legal name, file an assumed name, also called a Business Name Registration, with the Division. It is filed statewide, not with your county. Registration costs $22, plus a renewal fee (check the Division's DBA page for the current fee and term). Many owners assume a county filing is required, and that mistake costs time.
3. Set up your sales tax and tax accounts. A shop with an established presence in Utah needs a Utah Sales Tax License from the Utah State Tax Commission, which you apply for through TAP at https://tap.tax.utah.gov/TaxExpress/_/?Link=TapBr. Aftercare kits, merchandise and other retail sales fall under this. The state rate is 4.85 percent, and combined state and local rates run from 6.35% to 9.55% depending on jurisdiction. Ask the Tax Commission whether your specific products are taxable. An LLC is taxed by default as a partnership or sole proprietorship, and its income passes through to members and is taxed at Utah's flat individual income tax rate (4.45 percent for tax years beginning on or after January 1, 2026). A corporation pays the 4.45 percent corporate franchise and income tax, with a $100 minimum tax, on form TC-20. Have a CPA confirm which structure fits your numbers.
4. Confirm zoning before you sign the lease. Ask the city planning office whether tattooing is allowed at the address, and get the answer in writing. Home studios are a common question, and the answer varies. In Murray, tattooing is prohibited as a home occupation under Murray Code 17.24.050, so a residential space there is not an option. A city license also does not travel. If you move the shop across a city line, you need a new license from the new city.
5. Get your business license from the city, town or county. Utah issues no statewide business license. The license comes from the city or town where the shop is located, or from the county if the site sits outside city limits. Ask the city for its license fee and renewal schedule, because those figures are not part of this guide. Apply for the city license once the address is confirmed, so the license matches the place where you will actually operate.
6. Call the health department before you build anything. Under Utah Administrative Code R392-701-17, a body art facility cannot operate without a permit from the local health department with jurisdiction. That permit cannot be transferred to another facility, owner or operator, so buying an existing shop does not hand you its permit. Plans must be submitted before construction or a remodel if the local officer finds plans necessary. Ask the health officer, preferably in writing, whether your project needs plan review before any walls come down. Skipping this question is the single most expensive mistake on this list.
7. Qualify every artist. Under R392-701-11, each artist must be at least 18 and must show a current bloodborne pathogen certificate covering OSHA's standard, 29 CFR 1910.1030, along with a current first aid certificate, such as the American Heart Association Heartsaver course. Tooele County also asks for proof of hepatitis B vaccination. Keep copies at the shop, track expiration dates, and do not let a certificate lapse between the application and your opening.
8. Submit the plan review and permit application. Fees and extras differ by health department, so check your own county or district schedule. For example, Davis County Health, as of 2026, charges $250 for plan review and $200 for the permit fee, and requires a pre-opening inspection. Its temporary facility fee is $100, and its temporary event fee is $250. Bring the floor plan, equipment list and sanitation plan from the materials checklist, and ask the reviewer to confirm which items the agency requires in writing.
9. Build out, then pass the pre-opening inspection. Once construction matches the approved plan, schedule the pre-opening inspection. The permit is issued after the facility passes. If the build changes from the approved plan, tell the health department before you continue, because the inspector will check what was approved.
10. Open, then calendar every renewal. Track the state annual renewal for your LLC or corporation, which is $18 per year, with the renewal window opening 60 days before the anniversary date. A late renewal carries a $10 fee. Track the DBA renewal at $18 per year, the city or county license renewal, sales tax filings, and the health permit renewal terms from your health department. If you plan to serve alcohol at any event, contact the Department of Alcoholic Beverage Services (DABS) before you do, since that is a separate process.

Fee summary

The table lists fees confirmed in this guide. Fees for city licenses and for every health department other than Davis County are not listed, so confirm them directly with those agencies.

Item	Amount	Agency
LLC Certificate of Organization	$59	Utah Division of Corporations and Commercial Code
Corporation Articles of Incorporation	$59	Utah Division of Corporations and Commercial Code
Annual renewal (LLC or corporation)	$18 per year	Utah Division of Corporations and Commercial Code
Late renewal fee	$10	Utah Division of Corporations and Commercial Code
Name reservation (120 days)	$22	Utah Division of Corporations and Commercial Code
Expedited processing	$75 per filing	Utah Division of Corporations and Commercial Code
Assumed name (DBA) registration	$22, plus a renewal fee (check the Division's DBA page for the current fee and term)	Utah Division of Corporations and Commercial Code
Commercial registered agent registration	$52	Utah Division of Corporations and Commercial Code
Corporation minimum tax (form TC-20)	$100 minimum	Utah State Tax Commission
Plan review (Davis County example)	$250	Davis County Health
Body art permit (Davis County example)	$200	Davis County Health
Temporary facility (Davis County example)	$100	Davis County Health
Temporary event (Davis County example)	$250	Davis County Health
City or county business license	Confirm with the city or county	Local government
Your health department's full schedule	Confirm with the health department	Local health department

Timeline expectations

Plan for the state step to be quick and the health step to set your opening date. Online Division filings are usually approved instantly, while manual reviews take 2 to 4 business days and backlog periods have run 7 to 10 business days. The health department timeline has no statewide standard. Ask for its plan review turnaround and its inspection scheduling window when you first call, and build your lease start date around that answer, not around the state filing.

Common mistakes to avoid

• Signing a lease first. A lease signed before zoning and health questions are answered can leave you paying rent on a space that cannot be permitted.
• Assuming a permit transfers. The health permit cannot be transferred to another facility, owner or operator. A shop purchase requires your own application.
• Building before plan review. If the officer finds plans necessary, you must submit them before construction or a remodel. Tearing out finished work to meet a plan is far more expensive than a question asked early.
• Trusting a home studio. Murray prohibits tattooing as a home occupation, and other cities have their own rules. Check before you buy equipment.
• Carrying a city license across city lines. A license from one city does not transfer to another.
• Filing the DBA with the county. Assumed names are filed with the state Division.
• Letting certificates expire. Artist bloodborne pathogen and first aid certificates must be current, and a lapse can stall your opening or your operating status.
• Budgeting from someone else's county. Davis County's figures are an example. Your county or district may charge more or less, and may ask for extra items such as proof of hepatitis B vaccination.
• Missing renewals. The state renewal costs $18 per year, and a late renewal adds $10. Put every renewal date on a shared calendar on day one.

Expected results

Working through these steps in order is designed to leave you with a registered entity, a local license, a health permit issued after plan review and pre-opening inspection, and a documented team of qualified artists. It does not guarantee a specific approval date, a specific fee, or that a health officer will approve a particular design on the first submission. A permit shows that a facility met the requirements at the time of inspection. Sanitation and infection control depend on how your artists practice every day, so treat the permit as the start of your compliance work, not the end of it.

Official resources

• Utah Division of Corporations and Commercial Code: https://commerce.utah.gov/corporations/
• Utah business registration system and business search: https://businessregistration.utah.gov/
• Utah assumed name (DBA) information: https://commerce.utah.gov/corporations/business-entities/dba/
• Utah State Tax Commission: https://tax.utah.gov/
• Utah Sales Tax License application (TAP): https://tap.tax.utah.gov/TaxExpress/_/?Link=TapBr
• Utah Small Business Development Center: https://utahsbdc.org/
• SBA resources for Utah: https://www.sba.gov/district/utah

Next steps

Start with two calls this week: the city planning office for the address you want, and the health department with jurisdiction over that address. Their answers decide your lease, your build-out and your budget. Then file your entity, reserve the name if you need time, and calendar every renewal. For anything involving liability, lease terms or tax elections, work with a qualified attorney or CPA before you commit.

Reminder: this article is informational, not legal or tax advice. Verify all fees, deadlines and requirements with the agency that issues them before you rely on them.