Utah Short-Term Rental Laws & Hotel Tax (2026)

State license required

Yes

Latest rule change

Jul 1, 2026

The laws in brief

Who needs it

Every host in a city or county that adopts a licensing ordinance, which includes Park City, Salt Lake City, Moab, St. George, Hurricane, Washington City, Garden City and Brian Head, and every host who takes bookings outside Airbnb.^{1,2,6,7,16,21,23,26}

Issued by

The city or town (or the county, in unincorporated areas) where the home stands; the Utah State Tax Commission for the tax account

Valid for

Local licenses renew yearly: Moab renews nightly rental licenses on July 1 and Salt Lake City licenses renew annually. Licenses do not transfer when a home is sold.

Processing

Varies by town; Brian Head quotes processing times of upwards of thirty business days.

On listings

The number must appear on every listing

Platform checks

No statewide verification. A city or county may ask a platform to remove a listing that breaks its licensing or zoning rules, after naming the listing URL and the reason; it cannot regulate the platform itself. Salt Lake City requires the license number in every advertisement.

Fees

Who qualifies

• The home must sit in a zone where the city allows short-term rentals: Salt Lake City lists the approved zones, Park City licenses only in zones that allow rentals, and Washington City limits rentals to approved subdivisions
• Some cities add lot, spacing or cap rules: St. George requires a two-acre lot and 500 feet between rentals for a single-family home, and Hurricane caps single-family licenses at three per 1,000 residents
• Condominium units in Salt Lake City need a written authorization letter from the homeowners' association
• A homeowners' association can prohibit rentals altogether through its recorded declaration
• A local contact or property manager who answers around the clock or within an hour is required in Salt Lake City, Park City, St. George, Moab and Hurricane

How to apply

1. 1 Check the city or county zoning map to confirm that short-term rentals are allowed at the address, and read any homeowners' association rules.
2. 2 Register with the Utah State Tax Commission through the Taxpayer Access Point (application TC-69) for a Sales and Use Tax account and a Transient Room Tax account; Park City and Brian Head require the tax number on the license application.
3. 3 Apply to the city or county for the nightly rental business license and pass the fire, building or health inspection it requires.
4. 4 Display the license number and local contact information where the city requires it, and file the tax returns on the schedule the Tax Commission assigns.

Permit rules

No fine solely for the listing

A city or county cannot use an ordinance against renting to fine or prosecute someone solely for listing a short-term rental on a rental website.¹

Cities may require a business license

A Utah city may require the owner or lessee of a short-term rental to obtain a business license or other permit before operating; a county may do the same in unincorporated areas.^1,2,3 In force since May 7, 2025

Counties license unincorporated areas

A county may require a business license or permit for short-term rentals in the unincorporated parts of the county.² In force since May 7, 2025

Platform removal only for licensing or zoning breaches

Where a city allows short-term rentals in some zones, it may ask a rental website to remove a listing only if the rental breaks its business license or zoning rules, after a notice that names the listing URL and the reason. A city cannot regulate the website itself.^1,3 In force since May 7, 2025

Marketplaces collect the lodging taxes

Marketplace facilitators such as Airbnb must collect sales tax and the sales-related taxes, including transient room tax, on the stays they book.^15,30

Park City: inspected and licensed before renting

Every nightly rental unit in Park City must be inspected by the Building Department and hold a license before it is offered for rent.⁶ Applies to: Park City

Garden City: applications January 1 to April 30

Garden City accepts new short-term rental license applications only from January 1 to April 30 each year.²⁵ Applies to: Garden City

Cities and counties cannot ban listing

Utah law bars a city or county from enacting or enforcing an ordinance that prohibits an individual from listing or offering a short-term rental on a rental website.^1,2

Internal accessory dwelling units can be barred

The listing protection does not cover an internal accessory dwelling unit when the city has recorded a notice against that unit, so a city can bar short-term rental of such a unit.¹

Homeowners' associations can restrict or prohibit rentals

A homeowners' association may restrict the number and term of rentals or prohibit rentals, through its recorded declaration of covenants, conditions and restrictions.⁴

Salt Lake City: license, approved zones only

Since July 1, 2026 a Salt Lake City short-term rental needs a city business license before it is advertised or booked, and it is allowed only in listed mixed-use, downtown, gateway and other non-residential zones, not in the residential zones.^21,27 Applies to: Salt Lake City · In force since July 1, 2026

Salt Lake City: one license per licensee

A licensee may hold only one short-term rental business license in Salt Lake City, tied to one property and one dwelling unit; owners of buildings with more than eleven units may license up to 10% of the units.²¹ Applies to: Salt Lake City · In force since July 1, 2026

St. George: two acres and 500 feet apart

A single-family home in St. George qualifies as a short-term rental only on a lot of two acres or more that fronts a collector or arterial street and sits at least 500 feet from another short-term rental.¹⁰ Applies to: Saint George

Hurricane: three single-family licenses per 1,000 residents

Hurricane limits vacation rental licenses in single-family zones to three for every 1,000 residents, requires 300 feet between licensed homes, and keeps a waiting list once the cap is reached.¹¹ Applies to: Hurricane

Washington City: approved subdivisions only

Washington City allows short-term rentals only in subdivisions it has designated, requires a business license for each unit and has the Fire Department inspect every rental each year.²⁴ Applies to: Washington

1. 1. Park City

   Summit County

   Park City requires a nightly rental license for any home rented for fewer than 30 days, issued after a Building Department inspection and only in zones that allow nightly rentals. The licensee names a responsible party within a one-hour drive who is reachable around the clock, and the application must carry a Utah sales tax number. Sales tax and transient room tax add 14.62% to a stay in the city.^{6,18,19,20,29}

   • Nightly Rental License required for any property rented under 30 days; Building Department inspection first
   • Allowed only in zones and subzones that permit rentals for the license period
   • Responsible party within a one-hour drive, reachable 24 hours a day
   • Utah sales tax number required on the license application

2. 2. Salt Lake City

   Salt Lake County

   Since July 1, 2026 a Salt Lake City short-term rental needs a city business license, and rentals are allowed only in listed mixed-use, downtown, gateway and other non-residential zones. Stays need a two-night minimum, each licensed rental is capped at 200 nights a year, and a licensee may hold one license. The license costs $342 per rental unit plus the base fee, and sales tax plus transient room tax comes to 15.52%.^{7,18,19,21,22,27}

   • Business license required before advertising or accepting bookings; approved zones only
   • Two-night minimum and 200 rental nights a year
   • One license per licensee; buildings over eleven units may license up to 10% of units
   • Condominium units need a homeowners' association authorization letter

3. 3. Moab

   Grand County

   Moab requires a nightly rental business license in the owner's name for every rental property, and only where the zoning allows nightly rentals. Occupancy is capped at ten guests, every sleeping room needs smoke and CO detectors, and the owner or manager must answer complaints within one hour. Sales tax plus transient room tax comes to 16.42%, the highest of the largest Utah markets.^8,18,19

   • Nightly rental license in the owner's name for each property; renewed annually on July 1
   • Building, fire and health inspections before the license is issued
   • Maximum ten guests; smoke and CO detectors in every sleeping room
   • Respond to complaints within one hour

4. 4. Saint George

   Washington County

   St. George requires a short-term residential rental business license for each property and a local property manager available around the clock. A single-family home qualifies only on a lot of two acres or more, fronting a collector or arterial street and at least 500 feet from another rental, and accessory dwelling units cannot be rented short term. Sales tax plus transient room tax comes to 13.32%, the lowest of the largest markets.^9,10,18,19

   • Business license required; not transferable between persons or structures
   • Single-family home: lot of two acres or more and 500 feet from another rental
   • Local property manager reachable 24 hours a day, with a sign inside the unit
   • Short-term rental of an accessory dwelling unit is not permitted

5. 5. Hurricane

   Washington County

   Hurricane requires a vacation rental business license, listed at $300, and annual fire inspections. In single-family zones the number of licenses is capped at three per 1,000 residents, licensed homes must be 300 feet apart and an owner may hold one license, with a waiting list once the cap is reached. Rentals in recreation resort areas are permitted but still need a license. Sales tax plus transient room tax comes to 13.65%.^11,18,19,23

   • Vacation Rental License $300; annual fire inspection
   • Single-family zones: three licenses per 1,000 residents and 300 feet between licensed homes
   • One license per owner in single-family zones; waiting list after the cap
   • Maximum ten guests; one off-street parking space per bedroom

6. 6. Washington

   Washington County

   Washington City permits short-term rentals only in subdivisions it has designated and shows on a short-term rental overlay map. Each rental unit needs a Washington City business license, and the Fire Department inspects every rental each year. Sales tax plus transient room tax comes to 13.65%.^18,19,24

   • Rentals only in designated subdivisions, such as Sienna Hills, Coral Canyon and Skyline at Long Valley
   • Business license required for each short-term rental unit
   • Annual Fire Department inspection of every rental
   • Homeowners' associations in rental developments name a single point of contact within Washington County

7. 7. Garden City

   Rich County

   Garden City licenses short-term rentals and accepts new license applications only from January 1 to April 30 each year, with building and fire inspections arranged through the town. Owners must collect the Rich County transient room tax. Sales tax plus transient room tax comes to 14.82% around Bear Lake.^18,19,25

   • New license applications accepted January 1 to April 30 only
   • Building and fire inspections arranged through the town
   • Rich County transient room tax must be collected
   • Lodging tax: 8.25% sales tax plus 6.57% transient room tax

8. 8. Brian Head

   Iron County

   Brian Head requires a town business license for every short-term rental, with a fire inspection before renting and every other year after. Owners also pay a 1.5% Enhanced Service Business License Fee on gross earnings each quarter, and renting without a license is a Class B misdemeanor with a fine of up to $1,000. Sales tax plus transient room tax comes to 14.97%.^18,19,26

   • Business license from the town; processing can take upwards of thirty business days
   • Fire inspection before renting and every other year
   • 1.5% Enhanced Service Business License Fee on gross earnings, filed quarterly
   • Unlicensed renting: Class B misdemeanor, fine up to $1,000 plus a tripled $450 application fee

What the host still handles

• A Utah State Tax Commission Sales and Use Tax account and a Transient Room Tax account (application TC-69 on the Taxpayer Access Point) for any booking made outside Airbnb
• A city or county nightly rental business license where one is required; Park City and Brian Head ask for the Utah tax number on the application
• In Brian Head, the 1.5% Enhanced Service Business License Fee, filed each quarter^{12,13,14,15,18,19,30}

A listing can still serve as evidence

A city may point to a listing as evidence that a rental took place when it has additional information that the owner broke a municipal ordinance.^1,3 In force since May 7, 2025

Short-term means fewer than 30 consecutive days

State law defines a short-term rental as a home, or any part of one, offered for occupancy for fewer than 30 consecutive days, which includes a single room.¹

Direct bookings need a Utah tax account

A host who makes sales outside a marketplace facilitator must register for a Sales and Use Tax account and a Transient Room Tax account and report those sales on returns.^13,16

Stays of 30 nights or more are exempt

Lodging stays of 30 consecutive days or longer are exempt from sales tax and transient room tax.¹²

Salt Lake City: 200 rental nights a year

Each licensed short-term rental in Salt Lake City is limited to 200 rental nights per calendar year.²¹ Applies to: Salt Lake City · In force since July 1, 2026

Salt Lake City: two-night minimum

Short-term rental stays in Salt Lake City must be for a minimum of two consecutive nights.²¹ Applies to: Salt Lake City · In force since July 1, 2026

Park City: responsible party within a one-hour drive

A Park City nightly rental needs a designated responsible party who lives within a one-hour drive of the property (or, for a company, has offices in Summit County) and is reachable around the clock.⁶ Applies to: Park City

Moab: ten guests, smoke and CO detectors

A Moab nightly rental is limited to ten persons at a time unless the Fire Chief approves more for a sprinklered home, and every sleeping room needs smoke and carbon monoxide detectors.⁸ Applies to: Moab

Brian Head: fire inspection before renting

A fire inspection of a Brian Head short-term rental is required before it is rented out and repeats every other year; no license is issued until it is completed.²⁶ Applies to: Brian Head

Brian Head: 1.5% enhanced service fee

Brian Head short-term rentals pay an Enhanced Service Business License Fee of 1.5% of gross earnings, filed quarterly.²⁶ Applies to: Brian Head

• Brian Head: renting without a business license is a Class B misdemeanor with a fine of up to $1,000 and a tripled application fee of $450.²⁶
• Salt Lake City: operating a short-term rental without a license draws a civil penalty of $1,000 that accrues every seven calendar days.⁷
• Moab: renting without a nightly rental license is a Class A misdemeanor, with the fine imposed for each day the violation continues.⁸
• Utah State Tax Commission: a late return or late payment draws a penalty of the greater of $20 or 10% of the unpaid tax once it is 16 or more days late.¹⁷

1. July 1, 2026
   Salt Lake City starts licensing short-term rentals

   Salt Lake City's short-term rental business license took effect on July 1, 2026, with approved zones only, a two-night minimum and a cap of 200 rental nights a year.^21,27

2. April 13, 2026
   Tax Commission verifies short-term lodging reporting

   The Tax Commission's Business Taxes and Discovery Division sent hosts it had identified a verification letter dated April 13, 2026, asking them to reply by May 13, 2026 and to register for sales and transient room tax accounts if they sell outside a marketplace.^16,28

3. July 1, 2025
   County transient room tax ceiling rises to 4.5%

   H.B. 456 took effect on July 1, 2025 and lets counties of the second to sixth class impose a transient room tax of up to 4.5%, up from 4.25%; it also changed the state transient room tax rate.⁵

4. May 7, 2025
   Cities and counties may require licenses and request listing removal

   H.B. 256 took effect on May 7, 2025. It lets a city or county require a business license or permit, use a listing as evidence of a rental, ask a rental website to remove a listing that breaks licensing or zoning rules, and share listings with the county auditor for transient room tax referrals.³

Estimate what a home could earn

1. 1. Utah Code 10-8-85.4 - Ordinances regarding short-term rentals · Utah State Legislature
2. 2. Utah Code 17-50-338 - Ordinances regarding short-term rentals (counties) · Utah State Legislature
3. 3. H.B. 256 (2025) Municipal and County Zoning Amendments, enrolled copy · Utah State Legislature
4. 4. Utah Code 57-8a-209 - Rental restrictions (Community Association Act) · Utah State Legislature
5. 5. H.B. 456 (2025) Transient Room Tax Amendments, enrolled copy · Utah State Legislature
6. 6. Park City Municipal Code 4-5-3 Regulation of Nightly Rentals · Park City Municipal Corporation
7. 7. Salt Lake City ordinance enacting Chapter 5.13, short-term rental business licenses (text dated May 4, 2026) · Salt Lake City Corporation
8. 8. Moab Municipal Code Chapter 5.67 Nightly Rental Licenses · City of Moab
9. 9. St. George City Code Title 3, Chapter 2, Article V: Short Term Residential Rental Properties · City of St. George
10. 10. St. George City Code 10-17A-13 Short-Term Residential Rental - Specific Standards · City of St. George
11. 11. Hurricane City Code Sec. 3-10-11 Short term vacation rentals · Hurricane City
12. 12. Publication 56: Sales Tax Information for Lodging Providers · Utah State Tax Commission
13. 13. Transient Room Taxes · Utah State Tax Commission
14. 14. Publication 25: Sales and Use Tax General Information · Utah State Tax Commission
15. 15. Publication 71: Marketplace Sellers and Facilitators · Utah State Tax Commission
16. 16. Short-Term Lodging Sales and Transient Room Tax Verification (letter dated April 13, 2026) · Utah State Tax Commission
17. 17. Publication 58: Utah Tax Commission Penalties and Interest · Utah State Tax Commission
18. 18. Sales and Use Tax Rates effective October 1, 2026 - Other Sales Tax Rates and Fees (transient room taxes) · Utah State Tax Commission
19. 19. Sales and Use Tax Rates effective October 1, 2026 - Combined Sales and Use Tax Rates · Utah State Tax Commission
20. 20. Nightly Rental Complaints (Park City) · Park City Municipal Corporation
21. 21. Short-Term Rentals · Salt Lake City Finance
22. 22. Consolidated Fee Schedule FY2027 · Salt Lake City Corporation
23. 23. Business Licensing · Hurricane City
24. 24. Short Term Rental Information · Washington City
25. 25. Short Term Rentals · Garden City
26. 26. Short Term Rental Policy · Town of Brian Head
27. 27. Frequently Asked Questions (short-term rental rules) · Salt Lake City Planning Division
28. 28. Self-Reviews: Short-Term Lodging Sales and Transient Room Tax Verification · Utah State Tax Commission
29. 29. Building Permit FAQs (Nightly Rental License) · Park City Municipal Corporation
30. 30. Occupancy tax collection and remittance by Airbnb in Utah · Airbnb Help Center