Iron County, UT Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 4.25% transient room tax
- Governing section
- Iron County Code § 3.12.050(A)
- Applies to
- STRs defined in § 17.36.290
- Tax license required
- County/state sales, use, lodging tax IDs
- Nonpayment penalty
- Interest/penalty per Utah Code § 59-1-401
- Reserve fund use
- Tourism, recreation, convention promotion
Summary
Short-term rentals in unincorporated Iron County pay a four and one-quarter percent transient room tax under Iron County Code § 3.12.050(A), which names short-term rentals as defined in Section 17.36.290 alongside motels and bed-and-breakfasts. Operators must also hold current county and state sales, use, and lodging tax licenses before the county issues a rental business license.
3.12.050 - Tax imposed B amount. A.There is levied on all persons, companies, corporations, or other like and similar persons, groups, or organizations doing business in the county as motor courts, motels, inns, bed and breakfasts, or like and similar public accommodations, including "short-term rentals" as defined in Section 17.36.290, a transient room tax at the rate of four and one-quarter percent of the rent for every occupancy of a suite, room or rooms by a transient. ... 3.12.120 - Penalties and interest. Any person who fails to file any tax return or information required by this chapter, who fails to pay any tax due hereunder, or who fails to timely pay such tax shall be subject to the imposition of penalties and interest by the county in accordance with Utah Code Annotated, Sections 59-1-401 and 59-1-402 or any successor provision thereto.
Full Breakdown
Iron County Code § 3.12.050(A) levies a transient room tax of four and one-quarter percent of the rent charged for every occupancy of a suite or room by a transient, and it expressly reaches motor courts, motels, inns, bed-and-breakfasts, and like and similar public accommodations, including short-term rentals as defined in Section 17.36.290. The tax ordinance, adopted to comply with Utah Code Title 17, Chapter 31 and Title 59, Chapter 12, Part 3 (§ 3.12.020(A)-(B)), substitutes Iron County for the state as the taxing agency wherever Title 59 names the state tax commission as the taxing authority (§ 3.12.050(C)).
Collected proceeds beyond what is spent in a fiscal year go into a convention bureau special reserve fund earmarked for tourism, recreation, and convention promotion (§ 3.12.070). Returns must be filed and the tax remitted on forms and at the frequency the county and state law direct (§ 3.12.100), and the county audits records under the state's collection contract (§ 3.12.090). Separately, § 17.36.290(F)(1)(i) requires a short-term rental license applicant to submit copies of currently valid county and state sales, use, and lodging tax licenses, including the Utah Tax ID number, before the county will issue the rental's business license, and § 17.36.290(H)(1) requires the operator to keep complying with Chapter 3.12 while the rental operates.
Under § 3.12.120, failing to file a required return, pay the tax due, or pay it on time subjects the operator to penalties and interest under Utah Code Annotated Sections 59-1-401 and 59-1-402.
Violations & Fines
Failing to file a required transient room tax return or pay the tax due exposes the operator to penalties and interest under Section 3.12.120, applying Utah Code Sections 59-1-401 and 59-1-402. The county can audit occupancy records under Section 3.12.090, and an unlicensed rental or unpaid tax can also be pursued as a violation of the short-term rental ordinance itself under § 17.36.290(I)(2).
Frequently Asked Questions
How much is the short-term rental tax in unincorporated Iron County?
Do short-term rental owners need a separate tax license?
What happens if a short-term rental operator does not pay the transient room tax?
Sources & Official References
Other rules in Iron County
How Iron County compares: Cities with the Highest Short-Term Rental Taxes·Compare Iron County to another location·View the Utah short-term rentals overview
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