Utah Short-Term Rental Rules: Permits, Taxes, & Local Laws

Utah has no single statewide short-term rental law. Compliance obligations are almost entirely determined by the city or county where your property sits, layered on top of state sales and transient room tax requirements that apply everywhere.

Quick Answer: Utah's Short-Term Rental Regulatory Landscape

Utah delegates nearly all short-term rental (STR) regulation to local governments. The state sets the tax framework and grants municipalities and counties broad land-use authority, but zoning rules, permit requirements, occupancy caps, and inspection standards are written at the city or county level.

This means:

• State-level obligations apply universally. Operators must collect and remit Utah sales tax and, in most counties, a transient room tax (TRT).
• Local rules vary significantly. Permit processes differ between jurisdictions like Park City, Moab, and Salt Lake City. Some jurisdictions prohibit STRs in residential zones; others permit them with a business license.
• Consult local municipal code before listing. Operating without proper local permits can result in fines or platform removal.

The authority for local governments to set these rules flows from Utah Code Title 10, Chapter 9a (Municipal Land Use, Development, and Management Act) for cities, and Utah Code Title 17, Chapter 27a (County Land Use, Development, and Management Act) for counties.

State-Level Framework for Short-Term Rentals in Utah

Home Rule and Land Use Authority

Utah is a Dillon's Rule state, but the legislature has granted cities and counties expansive land-use powers through statute. Utah Code Title 10, Chapter 9a (LUDMA) and Title 17, Chapter 27a (CLUDMA) grant municipalities and counties explicit authority to adopt zoning ordinances, define land uses, and regulate property use. STRs fall within this authority.

The legislature has not passed a preemption law restricting local STR regulation, allowing local governments to ban, cap, or regulate STRs.

State-Level Definitions

Utah Code Title 59, Chapter 12 (Sales and Use Tax Act) and associated transient room tax provisions define "short-term rental" and "transient lodging" for tax purposes, generally covering any rental of a residential unit for fewer than 30 consecutive days. That 30-day threshold triggers state tax obligations. Individual municipalities may use slightly different definitions in their zoning codes, so confirm the local definition.

No Statewide Registration Mandate

Utah has no statewide STR registry or mandatory state-level registration program. No state agency issues an STR permit. The Utah State Tax Commission handles tax registration, distinct from local permits. Consult the Utah State Tax Commission (tax.utah.gov) for current registration requirements.

What the State Does Not Control

The state does not set:

• Permit fees or application processes
• Occupancy limits
• Parking requirements
• Noise or nuisance standards
• Owner-occupancy requirements
• Density caps or geographic restrictions

All of these are local decisions.

Local Ordinances and Permitting in Key Utah Destinations

Park City (Summit County)

Park City is a highly regulated STR market, influenced by its ski destination status and housing affordability pressures. With a statewide median listing price of $575,000 (FRED, March 2026) and higher prices in Park City, the city uses STR regulation as a housing policy tool.

Zoning: Park City Municipal Code restricts where STRs may operate. They are generally permitted in resort-overlay and commercial zones, and in some residential zones with conditions. STRs in purely residential zones typically require a conditional use permit (CUP) and undergo stricter scrutiny. Consult the Park City Community Development Department for the current zoning map and permitted-use table, as zone-specific rules have been amended multiple times.

Permits: Park City requires a Short-Term Rental Permit, renewed annually. The permit application requires proof of property ownership or authorization, a site plan showing parking, and documentation of fire and life-safety code compliance. Permit fees are set by resolution and change periodically; consult the Park City Community Development Department.

Occupancy and Parking: Park City Municipal Code sets occupancy limits tied to bedroom count. Parking requirements are strictly enforced, with a minimum number of off-street spaces required per unit. Specific numbers vary by zone; consult Park City Municipal Code and the Community Development Department.

Enforcement: Park City has an active complaint-based and proactive enforcement program. Unpermitted STRs are subject to fines.

Moab (Grand County)

Moab has experienced significant STR growth, leading to regulatory tightening due to housing affordability and workforce displacement.

Moab City: Moab City Ordinances require a business license and STR permit. The city implements density limits in residential zones, restricting new permits once a percentage of properties operate as STRs. Specific density thresholds and current permit availability: consult the Moab City Planning Department.

Grand County: Grand County Ordinances apply to properties outside Moab city limits. The county has similarly tightened STR rules, with permit requirements and restrictions on STRs in zones designated for workforce or affordable housing. Consult the Grand County Planning Department for current permitted zones and application requirements.

Fees: Varies by jurisdiction. Consult Moab City and Grand County directly for current fee schedules.

Salt Lake City

Salt Lake City's STR market is urban, not resort-driven, but the city regulates the sector.

Registration and Business License: Salt Lake City Municipal Code requires STR operators to obtain a business license and register the property with the city. Registration includes a property inspection or self-certification of fire and safety code compliance.

Owner-Occupancy: Salt Lake City has implemented owner-occupancy requirements for certain STR categories, meaning the property must be the operator's primary residence for at least a portion of the year. Specific requirements and exemptions: consult the Salt Lake City Department of Community and Neighborhoods (801-535-6230) or the current Salt Lake City Municipal Code, as these rules have been subject to revision.

Zoning: STRs are not permitted in all residential zones in Salt Lake City. Consult the Salt Lake City Zoning Ordinance for the current list of permitted zones.

St. George and Washington County

Washington County and St. George have a large STR market tied to proximity to Zion National Park and other southern Utah attractions. Washington County Ordinances and St. George City Code require permits and business licenses for STR operation. Consult Washington County Community Development and the St. George City Business Licensing office for current requirements, as this market has seen active ordinance development.

Common Requirements Across Jurisdictions

Most Utah cities and counties that regulate STRs require some combination of:

• A business license
• A specific STR or conditional use permit
• Fire extinguisher, smoke detector, and carbon monoxide detector certification
• Compliance with local noise ordinances
• Adequate off-street parking
• Trash and waste management compliance
• A posted local contact person reachable 24/7

Understanding Utah's Short-Term Rental Taxes and Fees

Utah State Sales Tax

All STR rentals of fewer than 30 consecutive days are subject to Utah state sales tax under Utah Code Title 59, Chapter 12 (Sales and Use Tax Act). The state sales tax rate for transient accommodations is 4.85%, but the total rate includes local option taxes that vary by county and city, resulting in a higher effective combined rate. Consult the Utah State Tax Commission (tax.utah.gov) for the current rate table and any recent changes, as local option rates are updated periodically.

Transient Room Tax (TRT)

Utah Code Title 59, Chapter 12, Part 3 authorizes counties to levy a transient room tax on short-term lodging. The TRT is separate from sales tax and is set locally. Rates for key counties:

Specific current rates are not listed; TRT rates are set by county ordinance and change by resolution. The Utah State Tax Commission publishes a current rate lookup tool at tax.utah.gov. Use the Tax Commission's "Sales and Use Tax Rate" lookup or contact the relevant county treasurer directly.

Registering and Remitting Taxes

1. Register with the Utah State Tax Commission at tap.utah.gov (Taxpayer Access Point) to obtain a sales tax account.
2. File returns on the schedule assigned by the Tax Commission (monthly, quarterly, or annually depending on volume).
3. Remit TRT to the appropriate county; collection may occur through the Tax Commission or directly by the county. Confirm the remittance process with the Tax Commission and your county treasurer.

Online Travel Agencies (OTAs) and Tax Collection

Airbnb and Vrbo have marketplace facilitator agreements with the Utah State Tax Commission under Utah Code Title 59, Chapter 12. Under these agreements, platforms collect and remit state sales tax and, often, transient room tax for bookings. Operators accepting direct bookings are responsible for collecting and remitting all applicable taxes. Confirm with each platform which taxes they remit in your county, as coverage varies and agreements update.

Permit Fees

Permit application and annual renewal fees vary by jurisdiction. Consult the relevant city or county planning or business licensing department directly. Do not rely on fee amounts published in third-party sources, as these are updated by resolution and often lag in online databases.

Recent Legislative Activity and Local Ordinance Updates

State Legislative Activity

The Utah State Legislature has considered STR-related legislation, focusing on tax collection, platform accountability, and data sharing. No sweeping statewide STR preemption or licensing bill has passed, but the legislative environment remains active.

Consult the Utah State Legislature's official bill tracking at le.utah.gov for any bills passed in the 2024 or 2025 general sessions that may affect STR operations.

Local Ordinance Changes

Park City has amended its STR ordinance multiple times, tightening permit caps in residential zones and increasing enforcement. The Park City Council meeting minutes (available at parkcity.org) are the authoritative source for recent changes.

Moab has aggressively restricted STR growth, with the City Council passing density cap amendments and exploring moratoria in workforce housing zones. Moab City Council resolutions are available at moabcity.org.

Salt Lake City has revisited owner-occupancy and registration requirements, with the Department of Community and Neighborhoods leading policy review. Check slc.gov for current ordinance status.

Drivers of Regulatory Change

The primary forces pushing Utah jurisdictions toward stricter STR rules are:

• Housing affordability. Utah's statewide median listing price reached $575,000 (FRED, March 2026), with more acute pressure in resort communities. Local officials increasingly view unregulated STRs as removing workforce housing.
• Neighborhood impact complaints (noise, parking, trash).
• Tourism revenue management, with some jurisdictions seeking increased tax revenue from STR activity.

Anticipated Trends

Expect continued tightening in high-demand resort markets,