Weber County, UT Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 4.25 percent of room rent
- Applies to
- Motor courts, motels, hotels, inns
- Excluded from base
- Food, beverage, room-service charges
- Late penalty basis
- U.C.A. §§ 59-1-401, 59-1-402
- Governing section
- Weber County Code § 34-4-3
Summary
Weber County levies a 4.25 percent transient room tax on rent charged by motor courts, motels, hotels, inns and similar public accommodations in the unincorporated county. The tax rides on the same rent base used for state sales tax and is remitted through the Utah State Tax Commission.
There is hereby levied and there shall be collected and paid a tax upon all rent for every occupancy of a suite, room or rooms on all persons, companies, corporations or other like and similar persons, groups or organizations doing business in the county as motor courts, motels, hotels, inns or like and similar public accommodations, at the rate of 4.25 percent.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: ?).
Full Breakdown
25 percent of the rent charged. The chapter's stated purpose in § 34-4-1 is to fund tourism, recreation and convention promotion, and the tax is designed to be administered through the same statutory framework the state tax commission already uses for sales and use tax. Section 34-4-2 excludes from the taxable rent any state or other governmental sales/use tax already charged, and any food, beverage, or room-service charges billed in conjunction with the room. Section 34-4-4 folds in the substantive provisions of Utah Code Title 17, Chapter 31, and § 34-4-5 requires operators to file a return that accurately identifies the location of each occupancy and the gross rent on which the tax at that location was computed, submitted with the frequency the state tax commission or county directs.
This is a lodging tax, not a business license: it attaches to any qualifying accommodation, including short-term rentals operating as motor courts or similar public accommodations, because the rate applies to rent for a suite or room regardless of the operator's business form.
Violations & Fines
Section 34-4-6 subjects any operator who fails to file a required tax return or information, fails to pay the tax due, or fails to pay it on time to penalties and interest imposed by the county under Utah Code §§ 59-1-401 and 59-1-402, the same penalty and interest schedule the state tax commission applies to delinquent sales tax.
Frequently Asked Questions
What is Weber County's hotel room tax rate?
Is food or room service taxed under the room tax?
What happens if an operator does not remit the tax on time?
Sources & Official References
Other rules in Weber County
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