St. George, UT Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 1% of gross rental revenue
- Applies to
- hotels, motels, tourist homes, trailer courts
- STR coverage
- short-term rentals expressly included
- Stay length covered
- under 30 consecutive days
- Revenue use
- city general fund
Summary
St. George levies a 1% transient room tax on hotels, motels, tourist homes, and trailer courts for stays under 30 consecutive days, and short-term rentals are expressly subject to it too.
There is levied upon the business of every person, company, corporation, or other like and similar persons, groups or organizations, doing business in the city as a tourist home, hotel, motel, or trailer court a transient room tax equal to one percent (1%) of the gross revenue derived from charges for the amount paid or charged for accommodations and services that are rented for less than thirty (30) consecutive days.
B. Revenue From Tax: The revenue collected from this tax shall be used by the city for general fund purposes.
C. Credit For Tax: Any person or business entity subject to the payment of taxes under this section shall be given a credit against the business licensing fees due the city under subsection 3-1-7B and chapter 2, article P of this title, or their successors if the transient room taxes collected exceed the amount of the business licensing fees owed. (Ord. 2008-12-004, 12-4-2008)
ARTICLE D. SALES AND USE TAX
3-4D-1: Short Title 3-4D-2: Purpose And Intent 3-4D-3: Sales And Use Tax Levied 3-4D-4: State Statutes Incorporated 3-4D-5: Contract With State Tax Commission 3-4D-6: Exemption From Tax 3-4D-7: Tax Paid Not Part Of Purchase Price 3-4D-8: Mayor Authorized
3-4D-9: Report Of Tax Collections; Point Of Sale; Public Utilities 3-4D-10: Effective Date Of Tax And Continuation Of Previous Ordinances
3-4D-1: SHORT TITLE:
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 2026-062, passed August 6, 2026).
Full Breakdown
City Code section 3-4C-1 imposes a 1% transient room tax on gross revenue from accommodations rented for less than 30 consecutive days at any tourist home, hotel, motel, or trailer court operating in the city. Revenue goes to the general fund. A taxpayer gets a credit against city business license fees if the room tax collected exceeds the license fee owed. Under section 3-2V-1, short-term residential rental properties are separately required to hold a business license and are explicitly made subject to collection of this same transient room tax.
Violations & Fines
Operating a hotel, motel, or short-term rental without collecting and remitting the tax, or without the required business license, is enforceable as a code violation; St. George's default penalty for an unspecified violation is a class B misdemeanor (up to $1,000 fine and up to 6 months jail).
Frequently Asked Questions
Does St. George's 1% room tax apply to Airbnb-style rentals?
Is this tax on top of the state's transient room tax?
Sources & Official References
Other rules in St. George
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