Salt Lake City hotel guests pay roughly 13 percent combined tax including Salt Lake County 4.25% transient room tax, Utah 4.85% sales tax, plus tourism, transit, and convention assessments funding the 2034 Olympics bid and Salt Palace.
Utah hotel taxes stack across multiple jurisdictions. Utah state sales tax adds 4.85% (UT 59-12). Salt Lake County imposes a 4.25% transient room tax under UT 17-31, dedicated to tourism and convention facilities including the Salt Palace Convention Center. Local option transit and tourism levies plus Salt Lake City municipal sales tax push the combined hotel rate near 13%. Short-term rentals through Airbnb and Vrbo collect equivalent taxes statewide since 2017. Revenue partly funds Salt Lake's 2034 Winter Olympics planning and the Mountain West Tourism Marketing Authority. Hotels remit monthly to the Utah State Tax Commission.
Failing to collect transient room tax, underreporting nightly rates, or not remitting monthly to the Utah State Tax Commission triggers state audit penalties and interest charges.
See how Salt Lake City's transient occupancy tax rules stack up against other locations.
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