Salt Lake City, UT Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 1% of room charge
- Collected by
- Utah State Tax Commission
- Applies to stays
- under 30 consecutive days
- State authority
- Utah Code § 59-12-354
Summary
Salt Lake City imposes a 1% transient room tax on hotel, motel, tourist home, and trailer court stays booked for less than 30 consecutive days, layered on top of state and county lodging taxes.
As provided for in title 59, chapter 12, part 3A, Utah Code Annotated (2011, as amended), there is levied a one percent (1%) tax on amounts paid or charged within Salt Lake City for tourist home, hotel, motel, or trailer court accommodations and services that are regularly rented for less than thirty (30) consecutive days. This tax is administered and collected by the state tax commission as provided in section 59-12-354, Utah Code Annotated (2011, as amended).
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-21: Code current through: Ord. 40-26, passed June 16, 2026).
Full Breakdown
City Code section 5.04.160 levies a 1% tax on amounts paid or charged within Salt Lake City for tourist home, hotel, motel, or trailer court accommodations and services regularly rented for less than thirty consecutive days. The levy is authorized under Utah Code title 59, chapter 12, part 3A, stacking on top of the separate state transient room tax and Salt Lake County's own lodging tax. Notably, the city does not collect this tax itself: the Utah State Tax Commission administers and collects it under Utah Code section 59-12-354.
Violations & Fines
The code sets no separate city penalty for this tax; collection and enforcement run through the Utah State Tax Commission under Utah Code § 59-12-354, the same as state sales tax delinquencies.
Frequently Asked Questions
Does Salt Lake City collect this tax directly?
What lodging is covered?
Sources & Official References
Other rules in Salt Lake City
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Transient Occupancy Tax in Nearby Cities
How other cities in Salt Lake County handle transient occupancy tax.