City of Orem Building Division

City of Orem, Utah

city

56 N. State Street, Orem, UT 84057

Required

THE 2021 IRC (WITH THE 2024 IBC), REACHED THROUGH AN EXPRESS FLOATING LOCAL ADOPTION, PLUS A SEPARATE, CONDITIONAL WUI LAYER. City Code Sec. 7-1-1 (Ord. No. O-2023-0015, enacted 6/27/2023; Ord. No. O-2025-0016, amended 12/9/2025) reads: "The City hereby approves and adopts the State Construction Code, as defined in section 15A-2-103 and 104, Utah Code Annotated, as amended or superseded, the Utah Wildland Urban Interface Code as adopted by section 15A-2-103, Utah Code Annotated, as amended or superseded, and the State Fire Code, as defined in section 15A-1-403, Utah Code Annotated, as amended or superseded, are hereby adopted as the construction standards to be applied to the design, construction ... alteration, remodeling ... repair and other miscellaneous construction for existing buildings as well as new construction ... in the City of Orem." This is a floating reference to whatever edition the state currently carries, not a dated local adoption, so there is no lagging-codification question (the state's current residential edition is the 2021 IRC under Utah Code 15A-2-103(1)(b); the IBC is the 2024 edition, a different code section). Utah Code 15A-1-204(1)(a) makes the State Construction Code binding on "the state and each political subdivision," and 15A-1-204(8) bars a political subdivision from adopting or enforcing anything "more restrictive" on a subject the Code addresses, except as expressly provided in state law. The complete codified list of local IRC amendments the Legislature has authorized (Utah Code Title 15A, Chapter 4, Part 2) names only Park City and Sandy City; Orem is not named there, and this record's own search of the whole of Orem's Code of Ordinances (Chapters 1 through 19, all articles) returns zero occurrences of "roofing," confirming no separate local roofing amendment exists outside Sec. 7-1-1. On the WUI layer: Utah Code 65A-8-203(9)(a) (HB 48, 2025 General Session Ch. 74, effective 2026-01-01) requires every municipality to "adopt and enforce" the state's Utah Wildland Urban Interface Code; Sec. 7-1-1's own text (amended 12/9/2025, shortly before that effective date) affirmatively adopts that code by the same floating reference. This record did NOT find, in Orem's Code of Ordinances or on the City's Fire Department pages (including the Department's own "Wildland" page, which describes only wildland fire suppression operations, not a construction code), any ordinance or map declaring a wildland-urban interface zone under 2006 UWUIC Section 301. Adoption without a declared zone leaves the code with nothing to apply to, so this record does not assert that the UWUIC's roofing provisions (Section 507: a roof covering with 25 percent or more replaced in a 12-month period must meet new-construction standards) currently reach any parcel in Orem.

Required — Orem adopts the 2021 IRC by floating reference (see adopted_code), and neither the state's statewide amendment instrument nor Orem's own Code of Ordinances (searched in full for "roofing," zero occurrences) amends or deletes 2021 IRC Section R905.2.8.5, Drip edge. This record points to that section rather than repeating its operative text, which has not been separately re-opened for this record. About drip edge

Not required — NOT REQUIRED BY THE STATE CODE OR BY OREM'S OWN ORDINANCE. Utah's statewide IRC amendments (48,780 characters, counted) and the enrolled 2026 construction-code amendment act (H.B. 65, 253,370 characters, counted) each contain zero occurrences of "UL 2218," "Class 4," "Class IV," or "hail"; the four "impact" hits in H.B. 65 are an attack-resistant glazing standard unrelated to roofing. The 2006 Utah Wildland Urban Interface Code that Orem's own ordinance adopts (see adopted_code) is fire-only and likewise contains zero occurrences of "UL 2218," "Class 4," "Class IV," or "hail" across its full 118,402 characters; its Class A/B/C ratings are fire ratings (ASTM E108/UL 790), not impact ratings, and this record does not treat a WUI fire-rated-roof requirement as an impact mandate. This record's own search of the whole of Orem's Code of Ordinances returns zero occurrences of "impact resistant" or "UL 2218."

NOT CLASSIFIED HERE, ON STANDING LANE INSTRUCTION (pending a corpus-wide ruling on the base-IRC classification method for this state). The governing edition is the 2021 IRC (see adopted_code); Utah's statewide amendment instrument (Utah Code Title 15A, Chapter 3, Part 2, read and counted at 48,780 characters) contains zero occurrences of "R908," "Chapter 9," or "shingle," and the codified list of local IRC amendments (Chapter 4, Part 2) does not name Orem. This record's own search of the whole of Orem's Code of Ordinances likewise returns zero occurrences of "roofing," "shingle," or "overlay." No conflicting local number was found.

NO STATE OR LOCAL AMENDMENT FOUND; BASE 2021 IRC CHAPTER 8 APPLIES UNMODIFIED. Utah's statewide IRC amendments (48,780 characters, counted) contain a single occurrence of "sheathing," inside an energy-code air-barrier table unrelated to roof decking, and zero occurrences of any Chapter 8 section number. This record's own search of the whole of Orem's Code of Ordinances returns zero occurrences of "sheathing" and zero of "roofing." So a residential reroof in Orem follows Chapter 8 of the 2021 IRC as ICC publishes it, with no local addition found.

7.45 PERCENT COMBINED (effective July 1, 2026), per the Utah State Tax Commission's quarterly Combined Sales and Use Tax Rates chart (location code 25-083 Orem / P.S.D. 25-073): state rate 4.85%, plus local components (county local option, county option, mass transit, and other special-district add-ons) totaling 2.60%. Utah treats a roofer under a furnish-and-install contract as the CONSUMER of the materials, not a reseller: Utah Admin. Code R865-19S-58(2)(a) states "[t]he contractor or repairman who converts the personal property to real property is the consumer of tangible personal property regardless of the type of contract," and (2) states "[t]he sale of real property is not subject to sales tax, nor is the labor performed on real property." The roofer pays sales tax on the wholesale purchase of materials and does not separately charge the homeowner sales tax on the finished job; repair and replacement are treated identically, with no split in Utah tax law between the two.