Hotels & Lodging in Salt Lake County, UT (2026)

1 county-level rule, plus city-specific rules for 5 cities in Salt Lake County, Utah.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Salt Lake County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Transient Occupancy Tax

Salt Lake County charges a 4.25% transient room tax on stays at motels, motor courts, inns and similar lodging, layered on top of a separate 0.5% tourism facilities tax and ordinary state and local sales tax. The county tax applies to stays of fewer than 30 consecutive days, and lodging operators remit it through the Utah State Tax Commission rather than to a county office.

Salt Lake County Transient Room Tax Rate

Some Restrictions

Salt Lake County Code §3.12.050(A)

There is levied on all persons, companies, corporations, or other like and similar persons, groups or organizations doing business in the county as motor courts, motels, inns, or like and similar public accommodations a transient room tax at the rate of four and one quarter percent of the amounts paid or charged for the accommodations and services described in Section 59-12-103(1)(i)...in Salt ...

Full ordinance details →Official source ↗

Hotels & Lodging by City in Salt Lake County

5 cities in Salt Lake County have their own hotels & lodging rules. Each link goes to that city's dedicated page with code citations.

Salt Lake CityPop. 199,723