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

Lehi City Code Article 2-4C, the Transient Room Services Tax, applies to any "public accommodation," a term the code defines to include a motel, hotel, motor court, inn, bed and breakfast establishment, condominium, and resort home. "Rents" covers amounts paid for transient accommodations and services in a tourist home, hotel, motel or trailer court regularly rented for less than thirty consecutive days, plus timeshare fees or dues. A "transient" is anyone who occupies a public accommodation for thirty consecutive days or less. Section 2-4C-2 sets the tax at one percent of the gross receipts derived from those rents.

Section 2-4C-3 computes gross receipts on the base room rental rate and excludes state or other government sales/use taxes, any transient room tax already levied under Utah Code Annotated title 17, chapter 31, food and beverage or room service charges billed separately, and telephone, gas or electric charges not built into the base room rate. Under Section 2-4C-4, the tax is due to the city treasurer quarterly, on or before the thirtieth day of the month following each calendar quarter, with the first quarterly period beginning July 1, 1996; every taxed operator must file a gross-revenue report for the preceding quarter alongside the remittance. The mayor is authorized to contract with the state tax commission to administer and operate the tax on the city's behalf.