Davis County, UT Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 4.5% of accommodation charges
- Adopted
- Ordinance 2025-0004, effective June 17, 2025
- Applies to
- hotels, motels, trailer courts, short-term rentals
- Review deadline
- 30 days to request administrative hearing
- State appeal
- Utah State Tax Commission, Utah Code 59-2-302
Summary
Davis County imposes a 4.5% transient room tax on hotels, motels, tourist homes, trailer courts, and short-term rental accommodations in the unincorporated county, under Section 3.04.180. The tax applies to the same accommodations charges taxed under Utah Code Section 59-12-103(1)(i) and was readopted by Ordinance 2025-0004 on June 17, 2025.
Pursuant to Utah Code §59-12-301(1)(a)(ii), Davis County hereby imposes a transient room tax at the rate of 4.5% on charges for accommodations and services described in Utah Code § 59-12-103(1)(i), including short-term rentals of tourist homes, hotels, motels, trailer courts, and similar accommodations.
Full Breakdown
5% rate was adopted by Ordinance 2025-0004 on June 17, 2025. The tax reaches every operator renting a taxable accommodation in the unincorporated county: hotels, motels, tourist homes, trailer courts, and short-term rentals booked through platforms like Airbnb or Vrbo fall under the same charge described in Utah Code Section 59-12-103(1)(i). 290 fixes the tax year as the 2006 calendar year and thereafter, so the obligation runs continuously. 270), both incorporated directly into the county code and adjusted whenever the state code changes. 280. The request must go in writing to the Davis County Clerk within 30 days of the county action or deficiency notice, and the hearing officer must hold the hearing within 20 days of filing.
Either side may then ask the County Commission to review that decision, and if the Commission declines or rules against the operator, the final avenue is an appeal to the Utah State Tax Commission under Utah Code Section 59-2-302, filed within 30 days.
Violations & Fines
Late filing or nonpayment draws the state-law penalty under Utah Code Section 59-1-401 plus interest under Section 59-1-402, both applied directly by the County. The County can issue a notice of deficiency and pursue collection through the same administrative review chain; an operator who ignores a final Commission decision risks a state tax lien and collection action, since Davis County has no separate criminal penalty written into this article beyond the state remittance and interest provisions.
Frequently Asked Questions
Does the Davis County transient room tax apply to Airbnb and Vrbo rentals?
What happens if I don't pay the transient room tax on time?
Can I appeal a Davis County tax assessment?
Sources & Official References
Other rules in Davis County
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