Utah Transient Room Taxes

What is Transient Room Tax?

Transient room tax can be imposed by a county or municipality on the rental of temporary lodging at hotels, motels, inns, trailer courts, campgrounds, tourist homes, and similar accommodations for stays of less than 30 consecutive days. Where imposed, the transient room tax is charged in addition to sales tax and other applicable taxes.

The transient room tax does not apply to charges for admission to an exercise facility, dry cleaning services, safety deposit box rentals, telephone charges, vending machines sales, video/movie charges, or rooms not used for lodging such as meeting and convention rooms.

See online Sales & Use Tax Workshop for more information on all transient room taxes and lodging accommodations.

Reporting and Remitting Transient Room Tax

Transient room tax is generally reported and remitted to the Utah State Tax Commission on form TC-61T, Transient Room Tax Return. However, counties and municipalities can directly collect the transient room tax. (See Utah Code Section 59-12-301.)

If collected directly by a county or municipality, businesses subject to the transient room tax in those jurisdictions remit to the county or municipality.

Tax Rates

Tax rates vary from one location to another depending on which taxes are imposed. Current and previous tax rates are available on the Tax Commission website at tax.utah.gov/sales/rates.html.

Changes to the tax rate and jurisdiction boundaries may only occur on a quarterly basis. The Tax Commission will publish updated rates on its website 60 days in advance of the effective date.

Tax Commission Forms and Publications

TC-61	Utah Sales and Use Tax Return
TC-61 Schedule PS	Point of Sale
TC-61 Schedule PSD	Point of Sale Detail
TC-61T	Transient Room Tax Return
Publication 25	Sales and Use Tax General Information
All Tax Commission Forms and Publications

Additional Information

Additional information can be obtained from the following sources:

State Information

Utah State Tax Commission
210 N 1950 W
Salt Lake City UT 84134
(801) 297-7705
1-800-662-4335 ext. 7705

County Information

This applies to counties collecting their own transient room tax

Davis County
P.O. Box 618 (28 E. State Street)
Farmington, UT 84025
Phone: (801) 451-3243
Fax: (801) 451-3111

Duchesne County
734 N. Center
Duchesne, UT 84021
Phone: (435) 738-1103
Fax: (435) 738-5522

Emery County
75 E. Main Street
Castle Dale, UT 84513
Phone: (435) 381-5106
Fax: (435) 381-5183

Grand County
125 E. Center
Moab, UT 84532
Phone: (435) 259-1321
Fax: (435) 259-2959

Rich County
20 S. Main Street
Randolph, UT 84064
Phone: (435) 793-2415
Fax: (435) 793-2410

Utah County
100 E. Center
Provo, UT 84606
Phone: (801) 370-8000
Fax: (801) 370-8146

Municipality Information

This applies to municipalities collecting their own transient room tax

Ivins City
55 N. Main
Ivins, UT 84738
Phone: (435) 628-0606
Fax: (435) 674-5486

Logan City
255 N. Main Street
Logan, UT 84321
Phone: (435) 716-9180
Fax: (435) 716-9189

Ogden City
2549 Washington Blvd., Suite 520
Ogden, UT 84401
Phone: (801) 629-8761
Fax: (801) 629-8744

Richfield City
75 E. Center
PO Box 250
Richfield, UT 84701
Phone: (435) 896-6430
Fax: (435) 896-6512

Salina City
90 W. Main
PO Box 69
Salina, UT 84654
Phone: (435) 529-7304
Fax: (435) 529-1235

Springville City
50 S. Main
Springville, UT 84663-1399
Phone: (801) 489-2700
Fax: (801) 489-2709

West Bountiful City
550 N. 800 W.
West Bountiful, UT 84087
Phone: (801) 292-4486
Fax: (801) 292-6355

West Valley City
3600 Constitution Blvd.
West Valley City, UT 84119-3720
Phone: (801) 966-3600
Fax: (801) 966-8455

Virgin City
101 S. Mill Street
Virgin, UT 84779
Phone: (435) 635-4695
Fax: (435) 635-0265