Sandy’s public transit system is supported by a local business tax per Ordinance No. 2012-10. The business transit tax is assessed on all businesses and is an employer paid tax. Sandy Municipal Code Chapter 5.05 provides the details for this tax. All forms of taxable compensation are subject to the tax. Transit service information, the ordinance and a transit tax form are also available on this website.
Self-employed business owners and partnerships must file and remit payment on net earnings by the same date the federal tax is due, April 15 of the following year. Self-employment earnings are those reported on your individual federal Schedule SE, line three, as defined in IRC € 1402. If a taxpayer has more than one business included on federal Schedule SE, only include those businesses from line three of your federal Schedule SE that have net earnings. Do not use a business with a net loss to offset a business with net earnings. If your business is a sole proprietorship or partnership and you have employees, you will be assessed both quarterly for your payroll and annually for your net earnings as they are reflected on the federal 1040 Form or 1065 Form.
If you have a corporation, you must file and remit payment quarterly on your business payroll and all forms of compensation (including officers). Payroll tax remittance is due by the end of the month following each quarter. Quarters are determined on a calendar year basis: January-March; April-June; July-September; October-December.
If you have any questions or would like schedules and route maps, please contact SAM/STAR dispatch at (503) 668-3466, Transit Operations at (503) 489-0927 or firstname.lastname@example.org