Utah Code secs. 59-7-101 through 108 impose a 10% tax on gross revenue, payable to the State.
There may be local ordinances that affect your rights, as well. See e.g., South Salt Lake City Code 5.59A.
There is also a high risk of injury to employees, and a risk of being sued by customers/clients, so additional liability insurance is probably a good idea.
As far as LLC vis-a-vis corporation, if you intend to maintain this venture as private business, then an LLC is far easier to manage, because you don't need to keep meeting minutes and memorialize every decision with a corporate resolution.
Hope this helps.
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