Salt Lake County, UT Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Transient room tax rate
- 4.25% of room charge
- Additional tourism tax
- 0.5% under §3.10.050(C)
- Applies to stays under
- 30 consecutive days
- Collected by
- Utah State Tax Commission
- Penalties for non-remittance
- Utah Code §§59-1-401, 59-1-402
Summary
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.
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 Lake County.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 49).
Full Breakdown
Salt Lake County Code §3.12.050(A) levies the tax on every person, company, corporation or similar group doing business in the county as a motor court, motel, inn or like public accommodation. The rate is four and one quarter percent of the amounts paid or charged for the accommodations and services described in Utah Code §59-12-103(1)(i), the state provision defining taxable short-term lodging. Because the ordinance keys directly off that state definition, the county tax reaches the same room charges the state sales tax reaches, and it applies only to stays under 30 consecutive days.
The transient room tax does not stand alone. The county's separate 0.5% tourism, recreation, cultural and convention facilities tax under §3.10.050(C) attaches to the same room charges, so the combined county lodging burden runs about 4.75% before state and local sales tax is added on top. Operators do not remit to the county directly. The Utah State Tax Commission collects the tax, and a lodging business that already holds a state sales tax license under Utah Code §59-12-106 files the county tax under that existing license. No separate county license is required to collect or remit it.
Violations & Fines
The ordinance does not carry its own penalty schedule. Because collection runs through the Utah State Tax Commission, failure to remit is penalized under Utah Code §§59-1-401 and 59-1-402, the state statutes governing tax penalties and interest. An operator's existing state sales tax license under §59-12-106 covers the county filing, so there is no separate county license to obtain or lose.
Frequently Asked Questions
What is the total county lodging tax in Salt Lake County?
Who has to collect Salt Lake County's transient room tax?
Do lodging operators need a separate county tax license?
Which charges does the tax apply to?
Sources & Official References
Other rules in Salt Lake County
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