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

Section 5.15.050 of the Logan Municipal Code sets the money rules for a short term rental license. Subsection (A) does not print a dollar figure. The fee is whatever the consolidated fee schedule adopted by the Municipal Council says, so the amount changes when the Council amends the schedule rather than when the code is amended. Subsection (B) makes the license an annual payment that is due and payable on or before the license expiration date of the owner’s application for a business license, and a license is delinquent if it is paid after that date in the year for which it is due.

Tax compliance is built into the licensing steps. Section 5.15.040(C) requires every application to include a copy of the Utah State tax license number for remittance of transient lodging taxes. At renewal, § 5.15.060(A) requires the owner to include with the renewal application evidence that minimum Utah State Sales Tax and Transient Taxes were submitted for the prior year. Section 5.15.060(B) then attaches a deadline: failure to renew within thirty (30) days of the license expiration date can lead to revocation of the license and subjects the property to the license limitations in § 5.15.090, which cap licenses at three for every one thousand residents and run a waiting list.

Logan also has its own room tax chapter. Section 3.31.010 levies an annual license tax equal to one percent (1%) of the gross revenue from the rent of a suite, room or rooms for a period of less than thirty days on tourist homes, hotels, motels, inns, trailer courts and similar public accommodations. Gross receipts are computed on the base room rental rate, excluding items such as state sales or use tax and food, beverage or room service charges not included in the base rate. The tax is due quarterly to the city treasurer, on or before the last day of the month after each calendar quarter, with a gross revenue report filed with the license office. Section 3.31.010(D) lets the city contract with the state tax commission to administer the chapter. Chapter 3.31 does not name short term rentals, so the license fee in § 5.15.050 and the state tax license in § 5.15.040(C) are the rental-specific items the code prints.