The 2015 Utah's Freest Cities Ranking

Sales Tax

Category: Free Enterprise

The sales tax rate varies from city to city, depending on various local options that can be added to the base rate by cities and counties. This metric was calculated by looking at a few different types of taxes where there is variability from locality to locality

Tax rates in each category or for each option we measured were normalized using z-scores and then combined. Tax rates were reported based on the prevailing rate most residents in a city would be subject to no matter which entity levyied the tax. Rates were obtained from the Utah State Tax Commission.

Except for the overall rate, the rates are the balance levied by localities over and above the statewide rate. The overall combined sales tax rates account for 50% of the metric score, recreation arts and park (RAP) option tax accounts for 25%, transient room tax is 10%, and the municipal energy and short-term vehicle lease taxes are 7.5% each. Weights were chosen based on the overall effect of the tax and the population that is likely to pay them. Because everyone pays the overall combined rate and the RAP tax, those were weighted higher than the tourism-related taxes. Because the RAP tax is a specific redistribution for programs outside the traditional role of limited government, it was counted by itself in addition to it's inclusion in the overall rate.

To see a specific city's laws for this metric, click on its name in the right column, then find the row in the table below the Free Enterprise category.

City Scores

To learn about our scoring methodology, click here.

Rank City Score
1Heber City1.654
2Cedar City1.606
3Brigham City1.039
4Tooele0.984
5Clinton0.946
5Kaysville0.946
5Syracuse0.946
8Layton0.792
9Washington0.775
10Hurricane0.621
10St. George0.621
12Logan0.446
13Eagle Mountain0.331
13Highland0.331
13Pleasant Grove0.331
13Saratoga Springs0.331
13Spanish Fork0.331
18Lehi0.177
18Payson0.177
20Bountiful0.160
20Centerville0.160
22Provo0.100
22Springville0.100
24Clearfield0.006
24Farmington0.006
24North Salt Lake0.006
24Woods Cross0.006
28West Haven-0.080
29American Fork-0.455
29Cedar Hills-0.455
29North Ogden-0.455
29Roy-0.455
29South Ogden-0.455
34Herriman-0.532
34Riverton-0.532
34Taylorsville-0.532
37Lindon-0.609
37Ogden-0.609
37Orem-0.609
40South Jordan-0.642
41Cottonwood Heights-0.686
41Draper-0.686
41Holladay-0.686
41Midvale-0.686
41Murray-0.686
41Salt Lake City-0.686
41West Jordan-0.686
48Sandy-0.763
48West Valley City-0.763
50South Salt Lake-1.178