Iron County, UT Hotels & Lodging: Transient Occupancy Tax (2026)

Iron County Code § 3.12.050 imposes the tax on operators doing business in the county as motor courts, motels, inns, bed and breakfasts, or similar public accommodations, including short-term rentals as defined in Section 17.36.290, at four and one-quarter percent of the rent for every occupancy. Section 3.12.040 defines a 'transient' as anyone occupying a room for fewer than thirty consecutive days. Section 3.12.060 excludes state or other government sales and use taxes and food, beverage or room-service charges from the taxable rent. Collected funds go into the convention bureau special reserve fund created by Section 3.12.070, spent on tourism, recreation and convention promotion under the purposes stated in Section 3.12.020.

Operators must remit the tax and file returns as directed by the county under Section 3.12.100, and audits of occupancy records are handled by the Utah State Tax Commission under Section 3.12.090. A party aggrieved by a county assessment or deficiency notice may request a hearing with the county clerk within thirty days under Section 3.12.110, with the county's decision referred to the state tax commission for adjudication.