The Utah County Commission on 2025-07-02 voted 2-1 to approve an ordinance increasing the transient room tax (TRT) on short-term rentals from 4.25% to 4.5%, an increase enabled by recent state legislation and timed for collection beginning Oct. 1 if the county submits required paperwork by July 1.

County staff told commissioners the legislature revised how much counties may collect for TRT this legislative session. "Previously, it was 4.25%, and now we can collect up to 4.5%," a county staff member said while summarizing the statutory change and the July 1 filing deadline to implement the higher rate for an Oct. 1 effective date.

Commissioners debated whether to adopt the higher cap now. Supporters said the fund is healthy and that expanding allowable uses would let travel-and-tourism revenue pay for services such as search-and-rescue in canyon areas and road maintenance tied to visitors. One commissioner said the expanded use could reduce pressure on the general fund for those public-safety and infrastructure costs.

Opponents and cautious commissioners said the TRT revenue is more volatile than other funds and urged limiting ongoing, recurring expenses paid from it. Commissioners suggested using the TRT increase for one-time or variable-year expenses rather than permanent salaries or recurring program costs. Several hotel and lodging partners had mixed reactions when county staff consulted them.

Commissioner Gardner moved to approve the ordinance; the motion carried 2-1. The commission did not record individual roll-call votes in the public discussion portion of the record; the chair announced the final tally as two in favor and one opposed. The ordinance must be in place and required forms submitted to apply the higher rate starting Oct. 1.

Because the statute giving counties the option to raise TRT caps is recent, commissioners said staff will provide follow-up guidance about allowable uses and risks tied to revenue volatility.