Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Taxation topic
No spam. Unsubscribe anytime.
Council adopts 1% transient room tax effective Jan. 1, 2027
Summary
Enoch adopted Ordinance No. 2026-07-15 establishing a 1% transient room tax on short-term accommodations (under 30 days), projected to yield modest revenue now but scale with future hotels and RV parks. The ordinance passed by roll call and takes effect Jan. 1, 2027.
The Enoch City Council adopted Ordinance No. 2026‑07‑15 on July 15 to create a 1% transient room tax on accommodations rented for fewer than 30 consecutive days, including short‑term rentals and RV parks. City Manager Ryan Robinson told the council the State Tax Commission projected the city would have collected about $2,515 in the current year under the tax; Robinson said revenue is expected to grow as RV parks and future hotels develop in Enoch.
Council Member Debra Ley raised concerns about administrative burdens on home‑based bed‑and‑breakfast operators and whether an owner‑occupied exemption would be permissible under the ordinance. Council Member David Harris explained that platform‑facilitated bookings (Airbnb, Vrbo) handle most collection automatically and that the tax is ultimately borne by guests. The ordinance passed by roll call (Stoor: Yes; Harris: Yes; Ley: No; Trower: Yes; Miner: Yes) and is scheduled to take effect on January 1, 2027.
Robinson said the tax revenue would be collected and redistributed by the State Tax Commission into the city's general fund and cited the sports complex as a motivating factor for establishing the tax before larger accommodations are built: "Mayor Rushton had recommended establishing the tax now, before larger accommodations such as hotels were developed in the city, to avoid a more difficult political conversation at that stage." Staff noted it would not be a large revenue source initially but would preserve the city's ability to collect from future lodging.
