Utah County, UT Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 4.5% of room charges
- Covers
- Motels, hotels, inns, tourist homes, trailer courts
- Collected by
- Utah State Tax Commission
- Funds go to
- Convention Bureau Special Reserve Fund
- Appeal deadline
- 30 days, filed with County Auditor
- Governing section
- UCC 3.01.040
- Applies only in
- Unincorporated Utah County
Summary
Unincorporated Utah County levies a 4.5% transient room tax on hotels, motels, inns, tourist homes and trailer courts under UCC 3.01.040. The Utah State Tax Commission collects it alongside sales tax and remits proceeds to the County's Convention Bureau Special Reserve Fund.
There is hereby levied on all persons, companies, corporations, or other like and similar persons, groups or organizations doing business in the County as motor courts, tourist homes, motels, hotels, inns, trailer courts or like and similar public accommodations a transient room tax at the rate of four and one half percent (4.5%) of the amounts paid or charged for short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services.
Full Breakdown
5% of amounts paid for accommodations and services. This applies only within unincorporated Utah County; Provo, Orem, Lehi and the county's other incorporated cities administer their own transient room taxes separately. 050 excludes from the taxable rent any state or other governmental sales/use tax already charged and any receipts for food, beverage or room-service charges billed alongside the room. A retailer already holding an annual sales tax license under Utah Code Section 59-12-106 does not need a separate county license but must give the County a copy of that license within 30 days of the ordinance's effective date. 020. 090.
Violations & Fines
Under UCC 3.01.110, any operator who fails to file a required tax return, fails to pay the tax due, or pays late is subject to penalties and interest imposed under Utah Code Sections 59-1-401 and 59-1-402, as updated by County Ordinance 2022-971 on October 12, 2022. A taxpayer disputing an assessment or a Notice of Deficiency must file a written Request for Redetermination and Hearing with the Utah County Auditor within 30 days under Section 3.01.100, with further administrative appeal rights under state law.
Frequently Asked Questions
What is Utah County's transient room tax rate?
Does this tax apply in Provo or Orem?
Who actually collects the tax from guests?
What happens if an operator doesn't pay on time?
Sources & Official References
Other rules in Utah County
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