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

South Jordan levies a municipal transient room tax of one percent (1%) on charges for tourist homes, hotels, motels, or trailer court accommodations and services regularly rented for less than thirty (30) consecutive days, per City Code § 3.16.020. The tax runs under authority granted by Utah Code Annotated § 59-12-352 et seq., adopted as the city's authority and guide at § 3.16.010, and per § 3.16.030 the Utah State Tax Commission, not city staff, collects it directly from lodging operators. Because the threshold is any rental under 30 consecutive days, the tax reaches short-term rental stays inside city limits, not just traditional hotels and motels.