Based on room revenues in 1987 and an outstanding third quarter, Utah's hotels had an outstanding year, the Utah State Tax Commission says.

Gross taxable room rents totaled $197 million during 1987, up $11.2 million from the previous year, said the commission's Economic and Statistical Unit.

Nearly half of that revenue - $94 million - went to hotels in Salt Lake County, said commission spokesman Lee Shaw. And Summit County, with the Park City recreation area, was second with $27.9 million in hotel room rents.

The state's No. 3 county, Washington, with the Bloomington winter resort and Zion National Park, reported $11.9 million in revenue.

The third quarter - July, August and September - showed the strongest growth,Shaw said, with a 23 percent increase on hotel room rents compared with 1986.