Utah Rental / transient occupancy tax

Rental / transient occupancy tax in Utah

Utah municipalities may impose a transient room tax of up to 1% on short-stay accommodations. Statute text: "Except as provided in Subsection (5) , the governing body of a municipality may impose a tax of not to exceed 1% on charges for the accommodations and services described in Subsection 59-12-103(1)(i)" (Utah Code § 59-12-352(1)(a)).

Verified Source: Utah Code § 59-12-352(1)(a) · last checked 2026-10-16