Washington County, UT Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current TRT rate
- 4.25% (§ 8-5-4)
- Applies to
- Short-term rentals, hotels, motels, trailer courts
- Stay length covered
- Rentals under 30 consecutive days
- Effective date
- July 1, 2007 (§ 8-5-7)
- Statutory authority
- Utah Code § 59-12-301
- Penalty
- Class B misdemeanor (§ 8-5-6)
- Rate history
- 1.5% (1972) to 3% (1983) to 4.25%
Summary
Washington County imposes a transient room tax of 4.25 percent on amounts charged for short-term rentals, hotels, motels, and trailer court accommodations rented for less than thirty consecutive days. Set under section 8-5-4, the rate has climbed from 1.5 percent in 1972 to 3 percent in 1983 and to its current level effective July 1, 2007.
A. The TRT rate is increased from three percent (3%) to four and one-fourth percent (41/4%). B. The TRT shall be imposed on amounts paid or charged for short term rental, hotel, motel, or trailer court accommodations and services that are regularly rented for less than thirty (30) consecutive days, as defined and set forth in Utah Code Annotated, section 59-12-103(1)(i) (1953, as amended), and as amended by the Utah state legislature.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-17: Code current through: Ord. 2026-1329-O, passed 8-18-2026).
Full Breakdown
Chapter 5 of Title 8, the county's Transient Room Tax (TRT), runs from section 8-5-1 through section 8-5-7 and draws its authority from Utah Code Annotated section 59-12-301. 25 percent under Ordinance 2007-930-O, a change the St. George Lodging Association unanimously endorsed. 25 percent rate on amounts paid or charged for short term rental, hotel, motel, or trailer court accommodations and services that are regularly rented for less than thirty consecutive days, borrowing the same short-term-stay definition Utah Code Annotated section 59-12-103(1)(i) uses for the state's own tax, meaning short-term rentals and vacation rentals are taxed exactly like traditional hotels and motels.
25 percent rate at July 1, 2007, the first day of a calendar quarter after a ninety-day notice period to the Utah State Tax Commission. Section 8-5-5 restricts how the money can be spent, dedicating TRT revenue solely to the tourism, recreation, and convention purposes set out in Utah Code Annotated section 17-31-2. This TRT is separate from the county's Chapter 6 tourism tax, which layers a 1 percent tax on restaurant food and beverage sales and a 7 percent tax on short-term motor vehicle, off-highway vehicle, and recreation vehicle rentals under section 8-6-5, on top of the room tax.
Violations & Fines
Violating any provision of the transient room tax chapter, including failure to properly collect or remit the 4.25 percent TRT on qualifying stays, is a class B misdemeanor under section 8-5-6. The tax reached its current rate through Ordinance 2007-930-O, following the county's 1972 and 1983 rate increases documented in section 8-5-3's legislative findings.
Frequently Asked Questions
What is Washington County's hotel tax rate?
Does the transient room tax apply to short-term vacation rentals, not just hotels?
Where does Washington County's transient room tax revenue go?
Is the hotel tax the same as the county's restaurant or car-rental tax?
Sources & Official References
Other rules in Washington County
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