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

Section 4-2R-4 makes the short-term rental license conditional on payment at two points. Before the city will issue the license at all, subsection B4 requires the residential landlord to pay the license fee set in the consolidated fee schedule, the same fee structure used for the general business license and the standard rental property license under sections 4-2R-1 and 4-2R-2. Then, at renewal, subsection E adds a separate condition: the landlord must remit all taxes due to the city before the city will approve the renewal, covering transient room tax and other city-collected amounts tied to operating the short-term rental.

Because renewal is denied rather than the license merely suspended for unpaid taxes, an operator who falls behind on what is owed the city loses the ability to keep advertising the unit as licensed until the account is brought current. The consolidated fee schedule itself is adopted and updated separately from the licensing article, so a short-term rental operator has to check the current schedule each renewal cycle rather than relying on the fee quoted at initial licensing. The fee and tax conditions were carried into the article by the original 2012 ordinance and were retained through the January 2020 effective amendment (Ordinance 19-47) and the April 2025 restructuring (Ordinance 25-16) of the consolidated fee schedule referenced throughout Article R.