Layton City - Community & Economic Development, Building Division

City of Layton, Utah

city

437 N Wasatch Dr, Layton, UT 84041

Required

THE 2021 INTERNATIONAL RESIDENTIAL CODE (WITH THE 2024 INTERNATIONAL BUILDING CODE), MANDATORY STATEWIDE UNDER UTAH LAW -- NOT A LOCAL LAYTON ADOPTION, AND CONFIRMED BY THE CITY'S OWN CURRENT STATEMENT. Utah Code 15A-2-103(1): "the following construction codes are incorporated by reference ... (a) the 2024 edition of the International Building Code ... (b) the 2021 edition of the International Residential Code." Utah Code 15A-1-204(1)(a): "The State Construction Code is the construction codes ... that the state and each political subdivision of the state shall follow." 15A-1-204(1)(b)(ii)(A) reaches an existing building whose owner is "voluntarily engaged in ... the repair, renovation, remodeling, alteration, enlargement, rehabilitation, conservation, or reconstruction of the building." Layton's own Building Division Design Criteria & Adopted Codes sheet (revised 7/1/26) independently lists, under the heading "Adopted Codes* (Effective 7/1/26)": "2024 International Building Code, (Including Appendices C and J)," "2021 International Residential Code (Including Appendices AQ and AE)," plus the 2024 Plumbing, Mechanical, Fuel Gas, Fire, Energy Conservation, Existing Building and Swimming Pool/Spa codes and the 2023 National Electrical Code -- and cites its own footnote to "*State Construction Code Title 15A-2-103." The City's own local Municipal Code layered on top of the state code was not independently reachable this session: its code hosts, hosting.civiclinq.com (a JavaScript application returning no server-rendered content) and layton.municipalcodeonline.com (an AngularJS single-page application returning HTTP 200 with no chapter text in its raw response), both returned no content. The only codified local IRC Chapter 9 amendments the Legislature has authorized anywhere in Utah (Title 15A, Chapter 4, Part 2) apply to Park City and Sandy City only, both wildfire wood-roof or ignition-resistant construction provisions, and neither names Layton. Separately, Utah Code 65A-8-203(9)(a) (enacted by HB 48, effective 2026-01-01) requires every municipality to "adopt and enforce" the 2006 Utah Wildland Urban Interface Code (adopted at 15A-2-103(2)) in any area it designates as wildland-urban interface; nothing self-executes and no statewide registry of adopting jurisdictions exists. Layton's own GIS service publishes a "Wildland/Urban Interface" map layer, created June 10, 2025, whose City-authored metadata describes it as "Areas within Layton City at an increased fire risk due to environmental factors" -- first-party evidence a WUI zone has been declared and mapped in Layton, disclosed here without asserting which WUI code edition or ordinance governs inside it, a question this record leaves open.

Required — Utah's statewide amendment packet to the 2021 IRC (Title 15A, Chapter 3, Part 2, all six sections, 48,780 characters) contains zero occurrences of "drip edge" and does not touch IRC Chapter 9's drip-edge provision (Section R905.2.8), so the base 2021 IRC requirement stands unmodified statewide; Layton has adopted no local amendment to Chapter 9 (the only two the Legislature has authorized anywhere in Utah apply to Park City and Sandy City). This record points at the section rather than quoting its operative text, which has not been opened by this project. About drip edge

Not required — Counted across the full statewide 2021 IRC amendment packet (48,780 characters) and the enrolled 2026 amending act (H.B. 65, 253,370 characters): "UL 2218" 0, "Class 4" 0, "Class IV" 0, "hail" 0; the act's four "impact" hits are all attack-resistant glazing standards (ASTM F3561), not roof coverings. The only codified local IRC Chapter 9 amendments authorized anywhere in Utah (Park City and Sandy City) are both wildfire wood-roof provisions and name no impact-rating standard. Separately, Utah's 2006 Wildland Urban Interface Code, which every municipality must now adopt and enforce in any area it designates wildland-urban interface (Utah Code 65A-8-203(9)(a)), is fire-only: counted across its full 118,402 characters, "UL 2218," "FM 4473," "Class 4," "Class IV" and "hail" are each zero. Layton's own GIS service publishes a "Wildland/Urban Interface" map layer (created June 10, 2025), first-party evidence the City has declared a WUI zone, but this record does not establish which WUI code edition Layton enforces inside it. Either way, a wildfire code implies nothing about hail impact resistance.

RESIDENTIAL WIND SPEED 115 MPH FOR CONVENTIONAL CONSTRUCTION, ASCE 7-10 FOR NON-CONVENTIONAL CONSTRUCTION; EXPOSURE B (RESIDENTIAL), C (COMMERCIAL); SEISMIC DESIGN CATEGORY D-2. Layton's own Building Division Design Criteria & Adopted Codes sheet (revised 7/1/26) states, under "Engineering Design": "Seismic: D-2," "Roof Snow Load: 30 psf.," "Ground Snow Load: 43 psf. (www.usu.edu/utahsnowload)," "Wind Speed: 115 mph (Conventional Construction) ASCE 7-10 (Non-Conventional)," "Exposure: B (Residential), C (Commercial)," "Frost Depth - 30 inches," and "Allowable Soil Bearing Pressure: 1,500 PSF." The sheet does not state whether the 115 mph residential figure is a nominal or an ultimate design wind speed; this record reports the number as the City publishes it without resolving that question. The ground snow load figure is consistent with Utah Code 15A-3-202(19)-(20), which replaces IRC Figure R301.2(3) with a 29-location statewide ground-snow-load table and directs projects not on that table to the same university study the City cites.

THIS RECORD DOES NOT SET A LAYER-COUNT CLASSIFICATION FOR LAYTON. Utah's statewide amendment packet to the 2021 IRC (48,780 characters swept across all six Chapter 3, Part 2 sections) contains zero occurrences of "R908," "Chapter 9," or "R9" section numbers, so the state amendments do not touch the base code's reroofing provision. Layton's own Municipal Code, which would be needed to confirm no local amendment exists, was not reachable this session: its code hosts, hosting.civiclinq.com (a JavaScript application returning no server-rendered content) and layton.municipalcodeonline.com (an AngularJS single-page application returning HTTP 200 with no chapter text in its raw response), both returned no content. This record accordingly carries the state-level absence without asserting a classification.

7.25% COMBINED, LAYTON LOCATION CODE 06-030 (DAVIS COUNTY). Per the Utah State Tax Commission's quarterly "Combined Sales and Use Tax Rates" chart (rates in effect as of July 1, 2026): State Sales & Use Tax 4.85% (Utah Code 59-12-103), Local Sales & Use Tax 1.00% (59-12-204), County Option Sales Tax 0.25% (59-12-1102), Mass Transit Tax 0.25% (59-12-2213), Additional Mass Transit Tax 0.25% (59-12-2214), County Option Transportation 0.25% (59-12-2217), Transportation Infrastructure 0.25% (59-12-2219), Supplemental State Sales & Use Tax 0.05% (59-12-2003), and Botanical/Cultural/Zoo Tax 0.10% (59-12-703), totaling 7.25%. Under Utah Admin. Code R865-19S-58(2), a roofing contractor performing a furnish-and-install (repair or replacement) contract is the consumer of the materials and owes sales tax on the contractor's own purchase of them; the charge to the homeowner for the completed job, and the roofer's labor, is not itself taxed. R865-19S-58(2)(a): "The contractor or repairman who converts the personal property to real property is the consumer of tangible personal property regardless of the type of contract." Utah treats repair and replacement alike for this purpose; there is no repair/replacement split in the tax rule. A contractor may not separately state the tax it paid on materials as a line item on a customer invoice (Tax Commission Publication 42).