Eagle Mountain, UT Short-Term Rentals: Taxes & Fees (2026)

40 of the Eagle Mountain Municipal Code levies a transient room tax on every short-term rental in the city. 010 defines a short-term rental as a public transient facility, which includes a home, condominium, apartment, townhome or similar facility, offering sleeping accommodations or temporary living arrangements for stays of less than 30 consecutive days. 020, the tax rate is 1 percent of the value of rents charged for the short-term rental, and it applies on top of any other tax or fee the rental is already subject to, including the citywide sales and use tax and the state transient room tax.

The person operating the short-term rental, not the guest, is responsible for collecting the tax and remitting it monthly to the Utah State Tax Commission rather than to Eagle Mountain City directly. 030 requires operators to keep records conforming to generally accepted accounting principles that disclose and verify gross revenue from the rental activity, and those records must be retained for at least three years and made available to the city or the Tax Commission for inspection during normal business hours. Eagle Mountain's rapid growth as one of Utah's fastest-expanding cities has pushed short-term rentals from a handful of rural guest properties into a citywide business, and this chapter is the mechanism the city uses to capture lodging tax revenue from that market alongside its motels and inns.