Wyoming Short-Term Rental Laws & Hotel Tax by County (2026)

State license required

No

Tax on a stay

9%–13%

Latest rule change

Oct 1, 2026

The laws in brief

Issued by

Wyoming Department of Revenue (tax license); cities and counties (local permits)

Valid for

Cody registrations expire each May 1; Jackson business licenses renew every year and the residential-zone permit expires each December 31; the state tax license has no short-term rental term.

Processing

Tax license: about two weeks. Jackson Basic Use Permit: up to 45 days after a sufficient application; Jackson business license: up to 30 days.

On listings

No number needed on listings

Platform checks

No statewide platform check. Cody requires the city registration number in every online listing, and Airbnb collects the Wyoming sales and lodging taxes.

Fees

Who qualifies

• State: no eligibility test for a short-term rental; the tax license is open to any vendor
• Jackson: Lodging Overlay or listed residential zones; residential zones are limited to 60 nights and 3 stays a year
• Cody: R-2 and R-2MH zones need an owner who lives on site; the home must pass a fire and life safety inspection
• Unincorporated Teton County: only developments approved for short-term rental

How to apply

1. 1 Check the zoning and short-term rental rules of the city or county where the home stands; Jackson, Cody and Teton County have specific rules.
2. 2 Where a local permit is required, apply to the city: in Cody, register with the Planning Department and pass the fire and life safety inspection; in Jackson, apply for a business license (Finance Department) and a Basic Use Permit (Planning Department).
3. 3 If any bookings are made outside a platform that collects tax, apply online to the Department of Revenue for a sales/use/lodging tax license (a two-step process, about two weeks).
4. 4 Put the city registration number in each online listing where required (Cody).

Permit rules

No statewide short-term rental permit

Wyoming does not issue a short-term rental permit to hosts. The state classifies rentals as lodging for tax purposes, and permits, zoning and inspections come from the city or county where the home stands.^7,11

Tax license needed when a platform does not collect

A host whose bookings are not collected by a platform must hold a Wyoming sales/use/lodging tax license from the Department of Revenue. The online application takes two steps and generally about two weeks.^7,11

Platforms report the tax on the whole stay

When a guest books through an online travel company such as Airbnb, the company reports the applicable taxes on the entire cost of the stay. Airbnb lists automatic collection of Wyoming sales and lodging taxes.^2,15

Jackson: business license and Basic Use Permit

Every short-term rental in the Town of Jackson needs both a business license from the Finance Department and a Basic Use Permit from the Planning Department. The business license renews every year.⁹ Applies to: Town of Jackson

Cody: yearly registration and safety inspection

Every short-term rental in Cody registers with the city Planning Department before it starts and again each year by May 1, and passes a fire and life safety inspection. The application fee is $100.¹¹ Applies to: City of Cody

Cody: registration number in every listing

Since May 1, 2023 each online listing for a Cody short-term rental must show the city registration number, and the city certificate is posted inside the unit.¹¹ Applies to: City of Cody · In force since May 1, 2023

State license for hosts who serve meals

A private home that offers lodging with up to two family-style meals a day, with no more than four lodging units, is licensed as a bed and breakfast by the Department of Agriculture or the local health department after a pre-opening inspection. The initial license fee is $100.¹³ Applies to: Hosts who serve meals

Counties zone unincorporated areas

Each board of county commissioners may regulate the location, use and occupancy of buildings and land in the unincorporated part of the county, which is how counties set limits on short-term rentals.³ Applies to: Unincorporated areas

Cities and towns zone their own land

City and town governing bodies may regulate by ordinance the location and use of buildings and land for residence and other purposes, so each city decides whether and where short-term rentals are allowed.⁴ Applies to: Cities and towns

Teton County: short-term rentals only in approved developments

The county lists the developments approved for short-term rentals, including The Aspens, Golf Creek, Teton Village Areas I and II and Grand Targhee Resort.¹⁰ Applies to: Unincorporated Teton County

Jackson: simpler permit inside the Lodging Overlay

Inside the Lodging Overlay and Planned Resort Zone, a rental needs a standard Basic Use Permit that does not renew each year, and neighbors are not notified. Residential zones outside the overlay follow stricter rules.⁹ Applies to: Town of Jackson

Jackson: allowed residential zones

Outside the Lodging Overlay, rentals are limited to the NL-1 to NL-5, NM-1, NM-2, NH-1, R, MHP and OR zones.⁹ Applies to: Town of Jackson, outside the Lodging Overlay

Cody: owner must live on site in R-2 and R-2MH zones

In the R-2 and R-2MH zones a short-term rental is allowed only while the owner lives in a dwelling on the property or on an adjacent lot. The city lists R-3, R-4, D-1 to D-4 and E as the other zones that allow short-term rentals.¹¹ Applies to: City of Cody

Laramie, Cheyenne, Casper and Sheridan: no short-term rental rules of their own

In a 2024 presentation to the City Council, Laramie planning staff reported that Laramie has no zoning regulations specific to short-term rentals and listed Cheyenne, Casper, Sheridan, Gillette and Rock Springs as cities without specific rules. Ordinary zoning, household and accessory building rules still apply.¹² Applies to: Laramie, Cheyenne, Casper, Sheridan · In force since 2024

1. 1. Cheyenne

   Laramie County

   Cheyenne planning staff and a 2024 Laramie City Council presentation list Cheyenne among the cities with no zoning rules specific to short-term rentals, so ordinary residential zoning applies and no city permit is listed. Guests pay 12% in sales and lodging tax.^6,12,15

   • No city short-term rental permit or registration listed (2024 city review)
   • Ordinary zoning, household and accessory-building rules apply
   • Tax 12%: 5% sales/use, 5% statewide lodging, 2% county lodging
   • Airbnb collects the state and county taxes

2. 2. Jackson

   Teton County

   The Town of Jackson requires a business license and a Basic Use Permit for every short-term rental. Outside the Lodging Overlay, rentals are limited to 60 nights and 3 stays a year in listed residential zones; guests pay 12% in sales and lodging tax.^6,9,14

   • Business license (renews yearly) and Basic Use Permit from the Planning Department
   • Outside the Lodging Overlay: 60 nights and 3 stays a year
   • Yearly notice to neighbors within 200 feet outside the overlay; permit expires December 31
   • A violation bars a new permit for at least five years

3. 3. Cody

   Park County

   Cody registers every short-term rental each year by May 1 after a fire and life safety inspection, for a $100 application fee, and requires the registration number in each online listing. In R-2 and R-2MH zones the owner must live on site. Guests pay 11% in sales and lodging tax.^6,11

   • Register with the Planning Department each year by May 1; fire and life safety inspection
   • $100 application fee
   • Registration number in every online listing since May 1, 2023
   • R-2 and R-2MH zones: owner-occupied only; one group at a time

4. 4. Teton Village

   Teton County

   Teton Village is in unincorporated Teton County, where rentals under 31 days are allowed only in developments the county has approved; Teton Village Areas I and II are on that list. The resort district adds 2% sales tax, so guests pay 14% in total.^6,10,15

   • Rentals under 31 days only in county-approved developments
   • Teton Village Area I (condominiums and single-family homes) and Area II (condominiums and townhouses) are approved
   • Enforcement: fines up to $750 per offense, each day separate
   • Tax 14%: 9% sales/use (resort district included) and 5% statewide lodging

5. 5. Casper

   Natrona County

   A 2024 Laramie City Council presentation lists Casper among the cities with no zoning rules specific to short-term rentals, so ordinary residential zoning applies and no city permit is listed. Guests pay 12% in sales and lodging tax.^6,12

   • No city short-term rental permit or registration listed (2024 review)
   • Ordinary zoning rules apply
   • Tax 12%: 5% sales/use, 5% statewide lodging, 2% county lodging

6. 6. Laramie

   Albany County

   Laramie has no zoning regulations specific to short-term rentals, according to the city’s planning staff in 2024, and short-term rentals are exempt from the city rental housing code. About 150 properties were listed within city limits. Guests pay 13% in sales and lodging tax.^6,12

   • No short-term rental zoning rules or permit (2024 city review)
   • Short-term rentals exempt from the Rental Housing Code as transient lodging
   • About 150 listings within city limits (2024 estimate)
   • Tax 13%: 6% sales/use, 5% statewide lodging, 2% county lodging

7. 7. Sheridan

   Sheridan County

   A 2024 Laramie City Council presentation lists Sheridan among the cities with no zoning rules specific to short-term rentals, so ordinary zoning applies and no city permit is listed. Guests pay 13% in sales and lodging tax.^6,12

   • No city short-term rental permit or registration listed (2024 review)
   • Ordinary zoning rules apply
   • Tax 13%: 6% sales/use, 5% statewide lodging, 2% county lodging

What the host still handles

• A Wyoming sales/use/lodging tax license from the Department of Revenue for any booking that a platform does not collect (hosts who take direct bookings must collect and file the tax themselves)
• A local business license or short-term rental permit where the city or county requires one (Jackson: business license and Basic Use Permit; Cody: short-term rental registration)
• A state bed-and-breakfast license from the Department of Agriculture or the local health department when serving meals to guests^1,2,6,7,8,15

5% statewide lodging assessment

Every short-term stay carries a 5% statewide lodging assessment on top of sales tax: 3% goes to the state tourism accounts and 2% to local governments.^1,7,8 In force since January 1, 2021

Local lodging tax of up to 2%, 7% cap on lodging taxes

Voters in a county, city or town can add a lodging tax of up to 2%. Total lodging tax in any area of Wyoming cannot exceed 7%.^1,8

Resort districts add 2% sales tax

Teton Village and Grand Targhee are resort districts where a further 2% tax applies to all taxable sales and services, including lodging.^6,15 Applies to: Teton Village and Grand Targhee

Stays of 30 continuous days or more carry no sales tax

A guest who leases a room for 30 continuous days or more owes no sales tax, and a stay that ends before day 30 is taxed. Airbnb applies the taxes to reservations of 29 nights or shorter.^2,15

Unincorporated Teton County: 31-night minimum

Teton County bars renting any residential unit or part of one for less than 31 days. A stay of under 31 days counts as a lodging use that is allowed only where the county has approved it.¹⁰ Applies to: Unincorporated Teton County

Teton County: accessory units rent for 90 days or more

An approved accessory residential unit in Teton County may be rented only for periods of at least 90 days, to people who work in the county, or to family members or free guests of the main house.¹⁰ Applies to: Unincorporated Teton County

Jackson residential zones: 60 nights and 3 stays a year

Outside the Lodging Overlay, a short-term rental in Jackson is limited to 60 rental nights and 3 separate stays per calendar year. The program began on January 1, 2024.⁹ Applies to: Town of Jackson, outside the Lodging Overlay · In force since January 1, 2024

Jackson: yearly notice to neighbors

Outside the Lodging Overlay, the owner notifies neighbors within 200 feet each year the rental operates, and the permit expires every December 31.⁹ Applies to: Town of Jackson, outside the Lodging Overlay

Cody: one group at a time

In Cody residential zones the whole short-term rental goes to a single group, and offering bedrooms separately breaks the city code.¹¹ Applies to: City of Cody

Cody: homeowner policies usually exclude rentals

The city warns that a typical homeowner’s insurance policy does not cover short-term rental use, and hosts should ask their insurer or buy a policy for rentals.¹¹ Applies to: City of Cody

• Zoning violations in unincorporated county areas, such as renting for fewer than 31 days in Teton County, carry a fine of up to $750 per offense, and each day of a violation counts as a separate offense.^3,10
• Teton County sends listings with future reservations that break its 31-day rule to the County Attorney as a zoning violation.¹⁰
• Jackson: a property that breaks the short-term rental requirements is not issued a Basic Use Permit for at least five years.⁹

1. October 1, 2026
   October 2026 tax rate chart

   The Department of Revenue’s rate chart effective October 1, 2026 replaced the July 2026 chart; it is the source of the county sales and lodging tax rates on this page.⁶

2. January 1, 2024
   Jackson allows short-term rentals in residential zones

   The Town of Jackson began a program on January 1, 2024 that lets homes in residential neighborhoods rent for fewer than 30 days with a Basic Use Permit and business license, up to 60 nights and 3 stays a year.⁹

3. May 1, 2023
   Cody listings must show the registration number

   From May 1, 2023 every online listing for a Cody short-term rental must include the city registration number.¹¹

4. January 1, 2021
   Statewide lodging assessment begins

   A statewide assessment on lodging services took effect on January 1, 2021: 3% for the state tourism accounts and 2% for local governments, 5% in all, on top of sales tax.^5,8

Estimate what a home could earn

1. 1. Wyoming Statutes Title 39 (Taxation and Revenue), W.S. 39-15-104(h) and 39-15-204 · Wyoming Legislature
2. 2. Wyoming Department of Revenue rules, Chapter 2 Section 12: Specific Taxability Issues (lodging) · Wyoming Department of Revenue (via Cornell LII)
3. 3. Wyoming Statutes Title 18 (Counties), W.S. 18-5-201 to 18-5-206: county planning and zoning · Wyoming Legislature
4. 4. Wyoming Statutes Title 15 (Cities and Towns), W.S. 15-1-601: municipal zoning regulations · Wyoming Legislature
5. 5. 2020 House Bill HB0134, Enrolled Act No. 7 (statewide lodging assessment) · Wyoming Legislature
6. 6. Sales/Use and Lodging Tax Rates by Locality, effective 10/01/2026 (master rate chart) · Wyoming Department of Revenue, Excise Tax Division
7. 7. Excise Tax FAQs · Wyoming Department of Revenue, Excise Tax Division
8. 8. Wyoming Sales, Use, and Lodging Tax Revenue Report, fiscal year 2025 · Wyoming Economic Analysis Division
9. 9. Short-Term Rentals · Town of Jackson
10. 10. Short-Term Rental Violations · Teton County Planning & Building
11. 11. Short-term Rental Registration · City of Cody
12. 12. Short-Term Rental (Planning Division presentation to the City Council, 2024) · City of Laramie
13. 13. Basic Requirements of Bed & Breakfast Facilities · Wyoming Department of Agriculture, Consumer Health Services
14. 14. About Lodging Tax · Teton County
15. 15. Occupancy tax collection and remittance by Airbnb in Wyoming · Airbnb Help Center