Park City lodging tax down 29% in October, but visitor spending holds steady ahead of slow winter start and last Sundance year

Historic Main Street at night in the winter. Photo: Park City Chamber/ Bureau

PARK CITY, Utah — Park City’s Transient Room Tax (TRT) collections fell 29.3% in October compared to last year, and 13.6% under budget, according to the city’s October Sales Tax Report released this week. The TRT in Park City is a levy on lodging stays of fewer than 30 consecutive days. It’s a key metric tracked by the city and business community as an economic indicator.

Year to date, from July through October, TRT collections are down 10.5% from last year and 7.4% below budget. Sales tax collections remain slightly higher, up 0.5% year over year and 3.2% above budget.

City staff said the decline in October TRT collections is not considered a sign of broader economic weakness, noting that October typically accounts for only about 5.5% of annual tax distributions and that monthly fluctuations often reflect timing differences rather than actual shifts in visitor demand.

The Park City Chamber of Commerce and Visitors Bureau offered a similar assessment, implying the downturn in October tax revenue likely reflects collection timing rather than a sustained slowdown in visitor spending.

“We’re definitely not seeing a sustained slowdown in visitor spending,” Dan Howard, Vice President of Sales & Communications with the Park City Chamber of Commerce, said. “Occupancy is virtually identical throughout the year and average daily room rates are just about the same.”

No clear statements were provided in regards to the cause of the 10.5% decline in TRT collections year to date compared to last year.

Anecdotally, the Chamber said Main Street businesses have reported fairly steady spending compared to last year, driven by visitors shifting toward off-mountain events and recreation while ski conditions remain limited.

Limited Resort Operations

A slow start to the 2025–26 ski season has kept both major resorts in Park City operating below capacity. After a dry November and December, a recent storm brought some relief but not full recovery: Park City Mountain is 21% open, while Deer Valley reports 35% of terrain available as of Jan. 6.

Attention now turns to the 2026 Sundance Film Festival, running Jan. 22 to Feb. 1, which is expected to deliver a temporary boost in hotel demand. The festival, in its final year in Utah before relocating to Boulder, Colorado, in 2027 remains a key event for winter visitation and lodging revenue.

Continued snowfall through January and February will be critical in advancing late-season bookings and stabilizing transient room tax collections heading into spring.