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Commission enacts 1.25-point transient-room tax increase to fund tourism and emergency services

Box Elder County Commission · June 12, 2025
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Summary

Commissioners passed Ordinance 6-26, enacting a 1.25 percentage-point increase in the county's transient-room tax effective July 1, 2025, to fund tourism mitigation, emergency services and recreation infrastructure.

Commissioner Perry explained changes in state law that permit counties of the county's class to impose or increase transient-room taxes and moved to adopt Ordinance 6-26 to raise the rate by 1.25 percentage points, effective July 1, 2025.

"It is authorizing counties of the 2nd through 6th class to impose transit room tax on charges for accommodations and services... at a rate not to exceed 4.5% effective by 07/01/2025," Perry said while summarizing the state legislative change and the county's rationale. He told commissioners the revenue would be used to mitigate the impacts of recreation and tourism on emergency services, roads, solid-waste management and to support tourism-related infrastructure.

The motion (to enact a 1.25 percent increase) was seconded and adopted by voice vote; the chair announced "Aye. Motion carries." The ordinance will be effective for lodging providers and short-term rentals as of the indicated effective date; the commission did not record a roll-call tally in the meeting transcript.