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

2 reinforces the same duty from the registration side, requiring STR operators to register with the State of Utah as a business and pay all applicable taxes, including the transient room tax. Together the two provisions mean an operator must both hold a state business registration and collect the transient room tax on every booking, then remit it through the state's collection system rather than paying the county directly. b separately lists failure to remit required taxes as an independent ground the Community Development Department can use to deny renewal or revoke a license outright, apart from the section's three-strikes violation count.

Unremitted taxes are also named among the factors the county weighs at each annual renewal, alongside unpaid fees or fines, when deciding whether to approve, conditionally approve, or deny continued licensure.