Weber County, UT Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Governing section
- Weber County Land Use Code § 108-11-6
- Owner duty
- Collect and remit all state and local taxes
- Renewal condition
- Tax remittance proof required by December 1 yearly
- Audit power
- County may audit tax remittance at any time
- Consequence of failure
- Ineligible for annual license renewal
Summary
Every Weber County short-term rental owner must collect and remit all applicable state and local taxes on their rental income under Land Use Code Section 108-11-6. Owners who fail to remit taxes lose eligibility for annual license renewal, and the county can audit tax remittance records at any time, including before it approves a renewal.
An owner of a short-term rental is responsible for collecting and remitting all applicable state and local taxes, either through a third-party agency or individually. Owners who fail to collect and remit applicable taxes shall not be eligible for annual license renewal. The County reserves the right to conduct routine tax audits to verify appropriate tax remittance of any short-term rental at any time, or prior to license renewal.
Full Breakdown
Section 108-11-6 makes tax compliance a condition of keeping a short-term rental license rather than a separate filing obligation handled elsewhere. ' Because Weber County ties renewal to compliance, a licensee who skips a filing period cannot simply pay it later at leisure; Section 108-11-4 requires every owner to submit 'evidence of tax remittance from the year prior' with the annual renewal application, due no later than December 1 of each year regardless of the original issuance date. Combined with the routine-audit power in Section 108-11-6, this means the Planning Division can request proof of remitted state sales and transient room taxes before it will reissue the license for another year.
The requirement was adopted with the rest of the short-term rental chapter under Ordinance 2023-01 on January 10, 2023, and applies only to short-term rentals operating in the unincorporated area of the county. The chapter does not set a specific local tax rate; it incorporates by reference whatever state and local transient room and sales taxes already apply to short-term lodging in the unincorporated county under Utah law.
Violations & Fines
An owner who fails to collect and remit applicable taxes is not eligible for annual license renewal under Section 108-11-6, effectively cutting off the ability to keep operating legally once the current license expires. The Planning Division can also request a routine tax audit at any time, not just at renewal, and unresolved tax deficiencies uncovered outside the renewal cycle can support a minor or major violation finding under Sections 108-11-9 and 108-11-10.
Frequently Asked Questions
Do I have to pay a separate Weber County short-term rental tax?
What happens if I fall behind on remitting my STR taxes?
Can Weber County audit my short-term rental at times other than renewal?
Sources & Official References
Other rules in Weber County
How Weber County compares: Cities with the Highest Short-Term Rental Taxes·Compare Weber County to another location·View the Utah short-term rentals overview
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