Rich County established guidelines for the Transient Room Tax (TRT) affecting owners of hotels, motels, bed and breakfasts, campgrounds, RV parks, and similar businesses. Under state law, the tax applied to short-term or transient stays lasting less than 30 consecutive days.
Tax rate and application details
Rich County implemented a TRT rate of 3% of gross taxable sales. This tax functioned separately from other local or state sales taxes.
Allocation of tax revenues
The county utilized TRT revenues for several specific purposes under current state code. These included establishing, financing, and promoting recreational, tourist, and convention bureaus, as well as acquiring, leasing, constructing, or operating facilities such as museums, visitor information centers, exhibit halls, and convention meeting rooms.
Tourism promotion and mitigation efforts
Revenue was also used to mitigate impacts from tourism, recreation, or convention activities. Specifically, Rich County used proceeds to market tourism within the Bear Lake valley, co-fund the Bear Lake Convention & Visitor's Bureau, and operate tourism facilities including the Visitor Center in Garden City and Randolph. The funds supported events intended to increase visitor numbers during shoulder seasons.
New rental registration portal
A new portal for Short-Term Rental License Registration and Renewal was noted as of November 3, 2025.
Tax collection and contact information
Lodging facility owners in Rich County were required to collect Utah Transient Room Taxes. For inquiries regarding state or other local sales taxes, the guide directed individuals to contact the Utah State Tax Commission or the City of Garden City.
County assistance and complaint hotline
Rich County staff members were available to assist with questions via the county's provided contact number. Additionally, a hotline was maintained for lodging complaints against short-term rentals.
