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

Chapter 3.31 of the Logan Municipal Code, adopted by the Municipal Council in 2005, levies the tax on the business of the lodging operator, not on the guest. It reaches every person or company doing business in the city as tourist homes, hotels, motels, inns, trailer courts or the like, and similar public accommodations and services that are regularly rented for less than thirty (30) consecutive days. The rate is one percent (1%) of the gross revenue derived from the rent for each occupancy of a suite, room or rooms for a period of less than thirty (30) days.

The measure is the base room rental rate. Section 3.31.010(B) excludes four items from the gross revenue: the amount of any sales or use tax imposed by the state or any other governmental agency, the amount of any transient room tax levied under authority of chapter 31 of title 17 of the Utah Code, receipts from food, beverage or room service charges not included in the base room rate, and charges for telephone, gas or electrical energy service not included in the base room rate.

Payment runs on a quarterly cycle. The tax is due and payable to the city treasurer on or before the last day of the month next succeeding each calendar quarterly period, and the first quarterly period was the one commencing with October 1, 2005. By the same deadline every person or business taxed files a report of its gross revenue for the preceding quarter with the license office, and the report is accompanied by a remittance of the tax due. Subsection D lets the city contract with the state tax commission to perform all functions incident to the administration and operation of the chapter.

The text names hotels, motels, inns, tourist homes and trailer courts, then reaches similar public accommodations rented for fewer than thirty days. It does not name short-term rentals, which Logan licenses separately in chapter 5.15 of Title 5.