Is Airbnb Legal in Salt Lake City? 2026 Rules, Permits & Taxes

License required

Yes

Taxes on a stay

15.52%

Yearly night cap

200 nights

Fine for hosting without a permit

$1,000

Active Airbnb listings

1,790

Latest rule change

September 2026

The rules in brief

Who needs it

Every owner who rents a dwelling, or part of one, in Salt Lake City for fewer than 30 days, whether through Airbnb, Vrbo or direct bookings. A license is needed before the rental is advertised or booked.^1,4,5,7,9

Issued by

Salt Lake City Finance Department, Business Licensing Division

Valid for

One year; the license is renewed and the fee paid annually. It cannot be transferred to another person or property, and a change of ownership needs a new application.

On listings

The number must appear on every listing

Platform checks

The license number must appear conspicuously in every advertisement and listing, including on booking platforms. Utah law lets the city ask a booking site to remove a listing that breaks its licensing or zoning rules, after a notice that names the listing URL and the reason.

Fees

Who qualifies

• The property must be zoned MU2, MU3, MU5, MU6, MU8, MU11, M1, M1-A, D1, D2, D3, D4, GMU, RP, BP, A or JRF; residential zones are excluded
• The licensee is the property owner, or has the sole right of occupancy; a manager or other agent cannot hold the license for an owner
• One license per licensee in the whole city, for one property and one dwelling unit
• Buildings of ten or fewer units can have one licensed rental; larger buildings can license up to 10% of their units
• A rented home or a unit in a condominium or homeowners' association needs written consent from the landlord or association
• No unresolved nuisance citation or open building or zoning violation on the property, owner or licensee
• A local contact in Salt Lake County, reachable 24 hours a day and able to act within two hours
• At least one off-street parking stall for guests

How to apply

1. 1 Look up the property's zoning district on the city's zoning map and confirm it is one of the 17 approved districts.
2. 2 Collect the owner's government photo ID, contact details for the owner, the local contact and an emergency contact, a Property Authorization Form if someone applies for the owner, and an HOA authorization letter for a condominium unit.
3. 3 Have the local contact sign the affidavit and complete the city's self-certification checklist for building, fire and safety codes.
4. 4 Apply through the city's online Business Licensing portal, upload the documents and pay the base and per-unit fees.
5. 5 After approval, put the license number in every listing and post the city-provided notice inside the rental and near the front door.

Permit rules

City business license required

Since July 1, 2026 a Salt Lake City short-term rental needs a short-term rental business license before it is advertised or booked; renting without one is unlawful.^4,7 In force since July 1, 2026

License does not transfer

A license cannot be transferred between people or properties, so a sale or other change of ownership or control requires a new application.^4,5 In force since July 1, 2026

License renews and is paid every year

The license is renewed annually and its fee is payable each year.^4,5 In force since July 1, 2026

License number in every listing

The license number must appear conspicuously in every advertisement, listing or other promotion of the rental, including on booking platforms.^4,5 In force since July 1, 2026

City can ask a booking site to remove a non-compliant listing

A city may ask a rental website to remove a listing that breaks its licensing or zoning rules, after a notice that names the listing URL and the reason, but it cannot regulate the website itself.^1,3 In force since May 7, 2025

Licenses only in 17 listed zoning districts

A license is issued only for property zoned MU2, MU3, MU5, MU6, MU8, MU11, M1, M1-A, D1, D2, D3, D4, GMU, RP, BP, A or JRF, which include mixed-use, downtown, gateway, manufacturing and business-park districts.^4,7 In force since July 1, 2026

Residential zones are excluded

Short-term rentals are prohibited in the city's residential zones, so a typical single-family home or apartment in a residential neighborhood cannot be licensed.^8,10 In force since July 1, 2026

Accessory dwelling units in residential zones

A stay of under 30 days in an accessory dwelling unit counts as a hotel-type use, which is generally not permitted in the residential zones where such units are allowed.⁸

Owner need not live in the home; agents cannot hold the license

The code has no primary-residence rule. The licensee must be the property owner or have the sole right of occupancy, and a manager or other agent cannot hold the license on an owner's behalf.^4,5 In force since July 1, 2026

One license per licensee

A licensee, including any entities under common ownership or control, may hold only one short-term rental business license in the city, tied to one property and one dwelling unit.^4,7 In force since July 1, 2026

Limits in multi-unit buildings

A building with ten or fewer dwelling units can have one licensed short-term rental; a larger building can have licenses for up to 10% of its units, so three units in a 30-unit building.^4,5 In force since July 1, 2026

Landlord or association consent in writing

A host who rents the home, or whose home is governed by a homeowners' or condominium association, must file written consent from the owner, landlord or association. Condominium units need an HOA authorization letter.^5,7 In force since July 1, 2026

State law: no ban on listing

Utah law bars a city from enforcing an ordinance that prohibits an individual from listing a short-term rental on a booking website, though it can license rentals and limit them by zone.¹

Rentals under 30 days count

The city treats any dwelling, or part of one, rented for a fee for fewer than 30 days as a short-term rental, so a single room is covered as well as a whole home.^4,8 In force since July 1, 2026

Two-night minimum stay

No guest may book a short-term rental for fewer than two consecutive nights.^4,7 In force since July 1, 2026

200 rental nights a year

A licensed short-term rental may be rented for no more than 200 nights a year; the host keeps nightly records and gives them to the city on request.^4,7 In force since July 1, 2026

Local contact who responds within two hours

The license requires a local contact who lives or has an office in Salt Lake County, can be reached around the clock including by text message, and acts on any city code violation within two hours of being contacted by the city.^4,5 In force since July 1, 2026

City notice posted inside and at the front door

Each licensed property displays the city-provided notice, with the license number and the local contact's text-capable phone number and email, inside the unit and near the front door.^4,7 In force since July 1, 2026

One off-street parking stall

Each short-term rental provides at least one off-street parking stall for the exclusive use of its guests.^4,5 In force since July 1, 2026

Guest limit follows the fire and building codes

The city sets no separate guest cap; maximum occupancy is whatever the fire and building codes allow for the dwelling.^4,5 In force since July 1, 2026

Safety self-certification and inspections

The applicant certifies on a city checklist that the dwelling meets building, fire and safety codes, and the city may inspect on a complaint or when a department finds an inspection is needed. Refusing an inspection is a violation.^4,5 In force since July 1, 2026

Noise, waste and nuisance rules apply

The licensee must comply with the city's noise, waste and nuisance rules, and a property, owner or licensee with an unresolved nuisance citation cannot be licensed or renewed.^4,5 In force since July 1, 2026

No license with open code violations

No license is issued or renewed for a property under the dangerous-buildings chapter or with unresolved citations under the building or zoning titles of the city code.^4,5 In force since July 1, 2026

Lodging taxes must be collected and remitted

Collecting and remitting the applicable transient room taxes is an operating condition of the license.^4,5 In force since July 1, 2026

Median nightly rate, booked nights

$150

Taxes on that night (15.52%)

$23

Guest pays, before Airbnb and cleaning fees

$173

What the host still handles

• The Salt Lake City short-term rental business license (see the permit section)
• 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^{4,12,14,16,17,24}

• Operating a short-term rental without a license: a civil penalty of $1,000 accrues every seven calendar days.^4,5
• Three verified violations of noise, nuisance, parking or other operational standards in 12 months allow the city to suspend the license for the rest of the license period; three consecutive suspensions allow revocation, with a bar of at least three years on a new license for the dwelling and the licensee.^4,5
• Renting or advertising during a suspension or revocation is a separate violation for each day.^4,5
• Utah State Tax Commission: a late return or late payment of sales or transient room tax draws a penalty of the greater of $20 or 10% of the unpaid tax once it is 16 or more days late.²⁰

1. September 2026
   Base business license fee rises to $198

   The city's base business license fee rose from $193 to $198 in September 2026, which brings a short-term rental license to $540 a year with the $342 per-unit fee.⁹

2. July 14, 2026
   Council keeps the rules and may consider changes

   On July 14, 2026 the Council confirmed the most recently adopted provisions and said it may consider some changes to the nightly rental regulations in the coming months. The adopted rules stay in force until the code is amended.¹¹

3. July 1, 2026
   Short-term rental license takes effect

   Chapter 5.13 took effect on July 1, 2026: a business license, approved zones only, a two-night minimum, 200 rental nights a year, one license per licensee and a $1,000 civil penalty every seven days for unlicensed operation.^5,7,8

4. June 2026
   City Council adopts the short-term rental license

   The Salt Lake City Council adopted Chapter 5.13 of the city code (Ord. 38-26) in June 2026, with the fiscal year 2027 budget.^4,25

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

   The Utah State Tax Commission sent verification letters dated April 13, 2026 to hosts it had identified, asking for a reply by May 13, 2026 and for registration of sales and transient room tax accounts by hosts who sell outside a marketplace.^18,19

6. July 1, 2025
   Utah changes the state transient room tax rate

   H.B. 456 took effect on July 1, 2025. It raised the county transient room tax ceiling outside Salt Lake County to 4.5% and changed the state transient room tax rate, which is now 1.07% statewide.^6,12

7. May 7, 2025
   Utah lets cities require licenses and ask booking sites to remove listings

   H.B. 256 took effect on May 7, 2025. It lets a city require a business license or permit, use a listing as evidence of a rental, and ask a rental website to remove a listing that breaks licensing or zoning rules.³

Estimate what a Salt Lake City home could earn

1. 1. Utah Code 10-8-85.4 - Ordinances regarding short-term rentals · Utah State Legislature
2. 2. Utah Code 57-8a-209 - Rental restrictions (Community Association Act) · Utah State Legislature
3. 3. H.B. 256 (2025) Municipal and County Zoning Amendments, enrolled copy · Utah State Legislature
4. 4. Salt Lake City Code Chapter 5.13 Short Term Rentals (Ord. 38-26, 2026) · Salt Lake City Corporation
5. 5. Salt Lake City ordinance enacting Chapter 5.13, short-term rental business licenses (text dated May 4, 2026) · Salt Lake City Corporation
6. 6. H.B. 456 (2025) Transient Room Tax Amendments, enrolled copy · Utah State Legislature
7. 7. Short-Term Rentals · Salt Lake City Finance
8. 8. Frequently Asked Questions (short-term rental rules) · Salt Lake City Planning Division
9. 9. Consolidated Fee Schedule FY2027 · Salt Lake City Corporation
10. 10. What Does Civil Enforcement Do? · Salt Lake City Building Services
11. 11. July 14, 2026 Meeting Recap · Salt Lake City Council Office
12. 12. Publication 56: Sales Tax Information for Lodging Providers · Utah State Tax Commission
13. 13. Publication 25: Sales and Use Tax General Information · Utah State Tax Commission
14. 14. Publication 71: Marketplace Sellers and Facilitators · Utah State Tax Commission
15. 15. Transient Room Taxes · Utah State Tax Commission
16. 16. Sales and Use Tax Rates effective October 1, 2026 - Combined Sales and Use Tax Rates · Utah State Tax Commission
17. 17. Sales and Use Tax Rates effective October 1, 2026 - Other Sales Tax Rates and Fees (transient room taxes) · Utah State Tax Commission
18. 18. Short-Term Lodging Sales and Transient Room Tax Verification (letter dated April 13, 2026) · Utah State Tax Commission
19. 19. Self-Reviews: Short-Term Lodging Sales and Transient Room Tax Verification · Utah State Tax Commission
20. 20. Publication 58: Utah Tax Commission Penalties and Interest · Utah State Tax Commission
21. 21. New Business Report - July 2026 · Salt Lake City Business Licensing
22. 22. New Business Report - August 2026 · Salt Lake City Business Licensing
23. 23. New Business Report - September 2026 · Salt Lake City Business Licensing
24. 24. Occupancy tax collection and remittance by Airbnb in Utah · Airbnb Help Center
25. 25. SLC moves to license short-term rentals for the first time. Here's what it means. · The Salt Lake Tribune