Utah Transient Room Tax for Short-Term Rentals

59-12-301. Transient room tax - Rate - Expenditure of revenues - Enactment or repeal of tax - Tax rate change - Effective date - Notice requirements. (1) (a) A county legislative body may impose a tax on charges for the accommodations and services described in Subsection 59-12-103(1)(i) at a rate of not to exceed: (i) 4.25% beginning on or after October 1, 2006; and (ii) for counties of the second, third, fourth, fifth, or sixth class, 4.5% beginning on or after July 1, 2025. (b) Subject to Subsection (2), the revenues raised from the tax imposed under Subsection (1)(a) shall be used for the purposes listed in Section 17-78-702. (c) The tax imposed under Subsection (1)(a) shall be in addition to the tax imposed under Part 6, Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act. (2) (a) If a county legislative body of a county of the first class imposes a tax under this section, beginning on July 1, 2007, and ending on June 30, 2027, each year the first 15% of the revenues collected from the tax authorized by Subsection (1)(a) within that county shall be: (i) deposited into the Transient Room Tax Fund created by Section 63N-3-403; and (ii) expended as provided in Section 63N-3-403.