Salt Lake City, UT Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 1% transient room tax
- Applies to
- stays under 30 consecutive days
- Collected by
- Utah State Tax Commission
- STR license fee
- set by consolidated fee schedule
- Renewal
- annual license renewal required
Summary
Salt Lake City levies a 1% transient room tax on short-term rental stays under 30 days, collected by the state tax commission; short-term rental license holders must also collect and remit the tax as a license condition.
As provided for in title 59, chapter 12, part 3A, Utah Code Annotated (2011, as amended), there is levied a one percent (1%) tax on amounts paid or charged within Salt Lake City for tourist home, hotel, motel, or trailer court accommodations and services that are regularly rented for less than thirty (30) consecutive days. This tax is administered and collected by the state tax commission as provided in section 59-12-354, Utah Code Annotated (2011, as amended).
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-21: Code current through: Ord. 40-26, passed June 16, 2026).
Full Breakdown
City Code § 5.04.160 imposes a 1% transient room tax on tourist home, hotel, motel, and trailer court stays under 30 consecutive days, administered and collected by the Utah State Tax Commission under Utah Code § 59-12-354. Short-term rental operators licensed under § 5.13.020 must also carry an annual business license, with the fee set by the city's consolidated fee schedule (§ 5.13.040), and § 5.13.030(K) requires that all applicable transient room taxes be collected and remitted as a condition of the license.
Violations & Fines
Operating a short-term rental without a business license, or without collecting and remitting transient room tax, violates §§ 5.13.020 and 5.13.030(K): grounds for license suspension, revocation, or other enforcement action.
Frequently Asked Questions
Does Salt Lake City charge its own hotel tax on short-term rentals?
Do short-term rental hosts pay a separate city license fee too?
Sources & Official References
Other rules in Salt Lake City
How Salt Lake City compares: Cities with the Highest Short-Term Rental Taxes·Compare Salt Lake City to another location·View the Utah short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in Salt Lake County handle taxes & fees.