Hotels & Lodging in Utah (2026)
14 rules on the books across Utah, 14 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Davis County
Some RestrictionsDavis County imposes a 4.5% transient room tax on hotels, motels, tourist homes, trailer courts, and short-term rental…
Read full rule →Lehi
Some RestrictionsLehi levies a 1% transient room tax on rents charged to guests at hotels, motels, motor courts, inns, bed and…
Read full rule →Orem
Some RestrictionsOrem imposes a 1% transient room tax on rents charged to any 'transient' who occupies a public accommodation for 30…
Read full rule →Provo
Some RestrictionsProvo levies a 1.5% innkeeper revenue tax on gross rental income from any motor court, motel, hotel, inn, or similar…
Read full rule →Salt Lake City
Some RestrictionsSalt Lake City imposes a 1% transient room tax on hotel, motel, tourist home, and trailer court stays booked for less…
Read full rule →Salt Lake County
Some RestrictionsSalt Lake County charges a 4.25% transient room tax on stays at motels, motor courts, inns and similar lodging, layered…
Read full rule →Sandy
Some RestrictionsSandy City Code § 6-15-1 levies a 1.5 percent municipal transient room tax on amounts charged for tourist home, hotel…
Read full rule →South Jordan
Some RestrictionsSouth Jordan imposes a 1% municipal transient room tax on tourist homes, hotels, motels, and trailer court…
Read full rule →St. George
Some RestrictionsSt. George levies a 1% transient room tax on hotels, motels, tourist homes, and trailer courts for stays under 30…
Read full rule →Utah County
Some RestrictionsUnincorporated Utah County levies a 4.5% transient room tax on hotels, motels, inns, tourist homes and trailer courts…
Read full rule →Washington County
Some RestrictionsWashington County imposes a transient room tax of 4.25 percent on amounts charged for short-term rentals, hotels…
Read full rule →Weber County
Some RestrictionsWeber County levies a 4.25 percent transient room tax on rent charged by motor courts, motels, hotels, inns and similar…
Read full rule →West Jordan
Some RestrictionsWest Jordan levies a 1% transient room tax on rents charged to transients staying at hotels, motels, motor courts…
Read full rule →West Valley City
Some RestrictionsWest Valley City levies a Transient Room Tax on public accommodations; the rate dropped from 1.5% to 1% once the city's…
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