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

Chapter 3.09 of the Taylorsville City Code, adopted by Ordinance 17-01 on February 1, 2017, levies a one percent (1%) municipal transient room tax on any charge for tourist homes, hotels, motels, or mobile home accommodations and services regularly rented for stays of less than thirty (30) consecutive days within the city. Section 3.09.010 grounds the tax in the authority and guidelines of Utah Code section 59-12-352 et seq., the state's municipal transient room tax act, which Taylorsville adopts by reference as currently amended. The tax base captures short-stay lodging broadly: hotels and motels along Redwood Road and near I-215, and mobile home accommodations rented on a transient basis, all fall within the one percent charge once the thirty-day threshold is crossed.

Operators do not remit the tax to city hall. Under section 3.09.030, the Utah State Tax Commission collects the tax imposed under the chapter directly, folding it into the state's centralized sales and lodging tax administration rather than a city finance office process. The chapter contains no city-specific penalty or civil-fine schedule of its own for late or unpaid transient room tax; collection and delinquency procedures instead run through the state tax commission's general sales and use tax enforcement framework referenced in section 3.09.010. There is no stated exemption for short-term rentals booked through online platforms: any accommodation rented for less than thirty consecutive days, regardless of booking platform, is a hotel, motel, or tourist home charge captured by the one percent rate. The chapter has three sections total (authority, imposition, and state collection) and has not been amended since its 2017 adoption.