5.04.160: MUNICIPALITY TRANSIENT ROOM TAX:
As provided for in title 59, chapter 12, part 3A, Utah Code Annotated (2011, as amended), there is levied a one percent (1%) tax on amounts paid or charged within Salt Lake City for tourist home, hotel, motel, or trailer court accommodations and services that are regularly rented for less than thirty (30) consecutive days. This tax is administered and collected by the state tax commission as provided in section 59-12-354, Utah Code Annotated (2011, as amended). (Ord. 39-11, 2011)