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

Ogden City Code § 5-2D-1 defines 'public accommodation' to expressly include a short-term rental alongside hotels, motels, bed and breakfast inns and rooming houses, so a short-term rental host does business as a public accommodation for tax purposes. Section 5-2D-2 levies the transient room tax at one percent (1%) of the gross rents charged for each occupancy of a room, collected the same way as the local sales and use tax under state law, including the state's penalty and interest provisions at Utah Code §§ 59-1-401 and 59-1-402.

Section 5-2D-3 computes the taxable rent from the base room rate and excludes state or local sales tax, any transient room tax already collected under Title 17, Chapter 31 of the Utah Code, food and beverage charges, and utility charges billed separately from the room rate. Under § 5-2D-4, the tax is due to the City Treasurer quarterly, by the 30th of the month following the quarter, unless the state tax commission sets different terms under a contract with the Mayor. Separate from the tax itself, Ogden's short-term rental license application under § 15-13-38(F)(3) must include a statement of how the operator will collect and remit the transient room tax, plus a copy of the operator's state sales tax license or evidence a third party will collect and remit it. 00 administrative review fee for a short-term rental application, listed among the 'general planning administrative reviews' fees at § 4-6-1.