St. George, UT Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 1% of gross rental revenue
- Applies to stays
- under 30 consecutive days
- STR tie-in
- § 3-2V-1(C) applies the tax
- Fee credit
- offsets STR business license fee
- Revenue use
- city general fund
Summary
St. George levies a 1% transient room tax on gross rental revenue from stays under 30 consecutive days, and City Code makes short-term residential rental properties subject to it as part of their business license.
There is levied upon the business of every person, company, corporation, or other like and similar persons, groups or organizations, doing business in the city as a tourist home, hotel, motel, or trailer court a transient room tax equal to one percent (1%) of the gross revenue derived from charges for the amount paid or charged for accommodations and services that are rented for less than thirty (30) consecutive days.
B. Revenue From Tax: The revenue collected from this tax shall be used by the city for general fund purposes.
C. Credit For Tax: Any person or business entity subject to the payment of taxes under this section shall be given a credit against the business licensing fees due the city under subsection 3-1-7B and chapter 2, article P of this title, or their successors if the transient room taxes collected exceed the amount of the business licensing fees owed. (Ord. 2008-12-004, 12-4-2008)
ARTICLE D. SALES AND USE TAX
3-4D-1: Short Title 3-4D-2: Purpose And Intent 3-4D-3: Sales And Use Tax Levied 3-4D-4: State Statutes Incorporated 3-4D-5: Contract With State Tax Commission 3-4D-6: Exemption From Tax 3-4D-7: Tax Paid Not Part Of Purchase Price 3-4D-8: Mayor Authorized
3-4D-9: Report Of Tax Collections; Point Of Sale; Public Utilities 3-4D-10: Effective Date Of Tax And Continuation Of Previous Ordinances
3-4D-1: SHORT TITLE:
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 2026-062, passed August 6, 2026).
Full Breakdown
St. George's transient room tax, City Code § 3-4C-1, applies to lodging rented for fewer than 30 consecutive days, including tourist homes, hotels, motels, trailer courts and, per § 3-2V-1(C), short-term residential rental properties, at 1% of gross rental revenue; the money goes to the city's general fund. Where taxes collected from a property exceed the STR business license fee owed, § 3-4C-1(C) credits the excess against that fee. The tax obligation sits alongside, not instead of, the separate short-term rental business license required under Title 3, chapter 2, article V.
Violations & Fines
Failure to pay the transient room tax or hold the required STR business license can trigger revocation of the license under § 3-2V-1(H); the owner and property manager are jointly and severally liable for article violations.
Frequently Asked Questions
Do St. George short-term rentals pay a room tax?
Does the room tax replace the business license fee?
Sources & Official References
Other rules in St. George
How St. George compares: Cities with the Highest Short-Term Rental Taxes·Compare St. George to another location·View the Utah short-term rentals overview
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