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

Under Ogden City Code section 5-2D-2, the city imposes a transient room tax of 1% on the gross revenue derived from rents charged to a transient occupying a "public accommodation," a term the code defines in section 5-2D-1 to include a motel, hotel, recreational coach park, rooming house, bed and breakfast inn, timeshare or fractional interest development, short-term rental, and boarding house, wherever the stay runs less than 30 consecutive days. The tax rides on the same collection and enforcement mechanism as the local sales and use tax act, including the penalty and interest provisions of Utah Code Annotated sections 59-1-401 and 59-1-402.

Computation excludes certain amounts from taxable rents under section 5-2D-3: state or local sales/use tax already imposed, any transient room tax levied under title 17, chapter 31 of the Utah Code, food/beverage/room service charges billed separately from the base room rate, and telephone, gas, or electrical energy charges not folded into the base room rate.

Remittance is quarterly. Section 5-2D-4 requires the tax be paid to the city treasurer on or before the thirtieth day of the month following each calendar quarter (the first quarter ran from October 1, 2005), and every taxed business must file a gross-revenue report with the license office by that same deadline, accompanied by the tax remittance. Section 5-2D-6 restricts all collected revenue to a dedicated "tourism and marketing fund," spent only on special purposes or projects authorized in the city's annual budget under the nondepartmental accounts described in section 4-1A-8.