Transient room tax (TRT) can be imposed by a county, city or town to
rent temporary lodging for stays of less than 30 consecutive days.
Sales Tax Information for Lodging Providers
Self-Review - Vacation Rental Properties Tax Rate Table
Utah counties may impose a 4.25% TRT tax on the rental of rooms in hotels, motels, inns, trailer
courts, campgrounds, tourist homes, and similar accommodations for stays of less than 30
consecutive days. TRT is not imposed on meeting room charges. Counties may collect the tax
itself, or contract with the State Tax Commission to collect. The following counties collect their
own transient room tax: Davis, Duchesne, Emery, Garfield, Grand, Rich and Utah.
Transient Room Tax Return
