Sandy, UT Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 1.5% of amount charged
- Covered stays
- Under 30 consecutive days
- Enabling statute
- U.C.A. §§ 59-12-352, -353
- Collected by
- Utah State Tax Commission
- Local citation
- Sandy City Code §§ 6-15-1, 6-15-2
- Original enactment
- Revised Ords. 1978 § 16-31-1
Summary
Sandy City Code § 6-15-1 levies a 1.5 percent municipal transient room tax on amounts charged for tourist home, hotel, motel, or trailer court accommodations regularly rented for less than 30 consecutive days. Unlike most city fees, this levy is collected and administered entirely by the Utah State Tax Commission, not by Sandy itself.
6-15-1 Municipal Transient Room Tax Levied: As provided for in U.C.A. 1953, §§ 59-12-352 and 59-12-353, there is levied a 1 1/2 percent tax on amounts paid or charged within Sandy City for tourist home, hotel, motel, or trailer court accommodations and services that are regularly rented for less than 30 consecutive days. 6-15-2 Tax Collection And Administration: This tax is administered and collected by the Utah State Tax Commission as provided in U.C.A. 1953, § 59-12-354.
Full Breakdown
Sandy City Code § 6-15-1 levies a 1 1/2 percent municipal transient room tax on amounts paid or charged within the city for tourist home, hotel, motel, or trailer court accommodations and services that are regularly rented for less than 30 consecutive days. A. 1953 §§ 59-12-352 and 59-12-353, the transient room tax provisions of the Utah Sales and Use Tax Act. § 59-12-354, the same statute framework that governs state sales tax remittance. 5 percent city tax into the same periodic filing already made to the Commission for state sales tax and the separate Salt Lake County transient room tax; Sandy runs no local tax office and issues no separate room-tax license under this chapter.
The 30-day threshold is the operative test: a rental contracted for 30 days or longer falls outside the tax, while a stay that is 'regularly rented' short of that term does not. 5 percent rate or the 30-day threshold since that codification.
Violations & Fines
Sandy City Code carries no local citation, fine, or misdemeanor provision for this chapter: a delinquent or unremitted room tax is a Utah State Tax Commission matter under U.C.A. § 59-12-354, not a case for Sandy's Police Department or Business License Division. That places it outside Sandy's general code-enforcement scheme in Chapter 1-4, where § 1-4-18 assesses civil fines with monthly compounding interest only for violations the City itself chooses to prosecute; operators instead face the Commission's own audit and collection remedies.
Frequently Asked Questions
What is Sandy's transient room tax rate?
Who actually collects Sandy's room tax, the city or the state?
Does the 1.5 percent tax apply to short-term rentals?
How long has Sandy charged this tax?
Sources & Official References
Other rules in Sandy
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Transient Occupancy Tax in Nearby Cities
How other cities in Salt Lake County handle transient occupancy tax.