Rich County raises transient room tax to 4.5% and broadens allowable uses

The Rich County Commission on the motion of a commissioner voted unanimously to increase the county transient room tax rate to 4.5% and to update the ordinance to reflect recent state statutory changes.

County staff told the commission that the Utah Legislature amended Utah Code 59-12-301 to permit counties of the second through sixth class to impose a transient room tax at a rate not to exceed 4.5% beginning on or after July 1, 2025. Staff also said the permissible local uses were expanded under Utah Code 17-31-2 to include a broader list of tourism- and recreation-related projects as well as certain public safety and road uses.

The updated county ordinance removes a narrow definition of "tourism" and substitutes the full list of authorized uses in 17-31-2, which includes recreation facilities, trails, transit services, airports, solid-waste operations, emergency medical services, search and rescue, law enforcement activities, and road repairs for class B, C and D county roads. Staff explained the ordinance also updates reporting: annual reports will be submitted to the state auditor's office rather than multiple state entities under the old language.

Commissioners discussed timing and grant eligibility. Staff said the state law takes effect this year and that county collections could begin July 1, 2025 only if statutory and administrative deadlines were met; however, the commission was told that many counties would be on a similar timeline and that grant funds tied to the change likely would not be available before the next grant cycle.

The commission approved the ordinance change and the rate increase by a unanimous voice vote. Staff said a clean copy would be signed and posted to the county website.