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

City Code section 3-6D-2 imposes the tax directly on rents charged to transients occupying a "public accommodation," defined in section 3-6D-1 to include a motel, hotel, motor court, inn, bed and breakfast establishment, condominium, and resort home. "Rents" covers amounts paid for transient accommodations and services in a tourist home, hotel, motel or trailer court regularly rented for less than 30 consecutive days, plus timeshare fees or dues. A "transient" is anyone occupying a public accommodation for 30 consecutive days or less. The tax rate is set at 1% of the rents charged, a flat rate applied citywide with no tiered brackets.

Under section 3-6D-3, the tax is due and payable to the city treasurer quarterly, on or before the thirtieth day of the month following each calendar quarter; the first quarterly period ran from July 1, 2007. Every taxed person or business must file a quarterly report of gross revenue for the preceding period with the city treasurer's office, accompanied by remittance of the tax due. That collection section was amended by Ordinance 19-55, effective at 12 noon on January 6, 2020. The original definitions and tax-imposition language trace to 2001 Code sections 78-5-101 and 78-5-102.