Utah Short-Term Rental Laws by City (2026)
Short-term rental rules in Utah are set city by city — a property that is legal to rent nightly in one town can be prohibited a few miles away. The table below covers 4 Utah cities (4 human-verified against official sources), with each city's legal status, permit cost, and last-verified date.
Statewide short-term rental rules in Utah
Utah has no statewide short-term rental license or registration — operating rules are left to cities and counties, which may zone, restrict, or require local business licenses for STRs. State law (Utah Code 10-8-85.4 for cities and 17-50-338 for counties) narrowly preempts local governments from banning or punishing owners merely for LISTING a rental on an Airbnb/Vrbo-style website, and a 2025 amendment (HB 256, effective May 7, 2025) lets them use a listing as evidence of a violation only when paired with additional supporting information. Hosts must register with the Utah State Tax Commission: stays under 30 nights are subject to the 4.85% state sales tax, a 1.07% state transient room tax (raised from 0.32% by HB 456, effective July 1, 2025; an additional 0.25% state-imposed tax applies in Salt Lake County), and local transient room taxes (county up to 4.5%, municipal up to 1.5%), which Airbnb and Vrbo collect as marketplace facilitators. City and county rules apply on top of state law — check your local market's page.
Full statewide rules: permits, taxes & enforcement
Utah has no statewide short-term rental license or registration — operating rules are left to cities and counties, which may zone, restrict, or require local business licenses for STRs. State law (Utah Code 10-8-85.4 for cities and 17-50-338 for counties) narrowly preempts local governments from banning or punishing owners merely for LISTING a rental on an Airbnb/Vrbo-style website, and a 2025 amendment (HB 256, effective May 7, 2025) lets them use a listing as evidence of a violation only when paired with additional supporting information. Hosts must register with the Utah State Tax Commission: stays under 30 nights are subject to the 4.85% state sales tax, a 1.07% state transient room tax (raised from 0.32% by HB 456, effective July 1, 2025; an additional 0.25% state-imposed tax applies in Salt Lake County), and local transient room taxes (county up to 4.5%, municipal up to 1.5%), which Airbnb and Vrbo collect as marketplace facilitators. City and county rules apply on top of state law — check your local market's page.
Reviewed by the STR Rule Watch research team against 10 official sources. How we verify data
Utah statewide STR rules at a glance
| Legal status | Allowed, no permit required |
|---|---|
| Permit required | No |
| Renewal | No renewal required |
| Total occupancy taxes | ~10.42% of gross revenue |
| Enforcement | Enforcement is local. |
| Current rules effective | 2025-05-07 |
State law & local authority
Utah's preemption is narrow and speech-focused, not Arizona-style. Under Utah Code 10-8-85.4 (municipalities) and 17-50-338 (counties), a local legislative body may not enact or enforce an ordinance that prohibits an individual from listing or offering a short-term rental on a short-term rental website, and may not use an ordinance banning short-term renting to fine, prosecute, or punish someone solely for the act of listing. Cities and counties otherwise retain full zoning power: they may prohibit or restrict actual short-term rental operation by zone, and may require a business license or other permit before an STR operates (authority made explicit by HB 256, 2025). Since May 7, 2025, a locality that regulates STRs may use a website listing as evidence a rental took place so long as it has additional supporting information (e.g., complaints, no business license), may request (but not compel) a platform to remove a listing that violates licensing or zoning rules, and may refer listings to the county auditor/State Tax Commission for transient room tax enforcement. Localities may not regulate the STR websites/platforms themselves. Exception: the listing-speech protection does not apply to internal accessory dwelling units for which the city or county has recorded a notice (added 2021).
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| Utah state sales and use tax (applies to lodging under 30 days)Accommodations rented for fewer than 30 consecutive days are taxable transactions under Utah Code 59-12-103(1)(i), taxed at the 4.85% state rate; local-option and county sales taxes are added on top and vary by location. Marketplace facilitators (Airbnb/Vrbo) must collect and remit on platform bookings under Utah Code 59-12-107.6 (SB 168, 2019, effective 2019-10-01); hosts collect on direct bookings. | 4.85% | varies |
| State Transient Room TaxUtah Code 59-28-103 (State Transient Room Tax Act, enacted 2017): 1.07% statewide on accommodations rented for fewer than 30 consecutive days — an 'initial rate' of 0.32% (funds outdoor recreation infrastructure grants and hospitality/tourism education) plus a 'secondary rate' of 0.75% (funds the Outdoor Recreation Mitigation Grant Fund and General Fund), added by HB 456 (2025), effective 2025-07-01. HB 456 also imposes an additional 0.25% state tax on lodging in a county of the first class (Salt Lake County), Utah Code 59-28-103(5). Tax Commission Pub 56 and Tax Bulletin 21-25 confirm the 1.07% statewide rate. Collected by platforms on marketplace bookings, by hosts on direct bookings. | 1.07% | varies |
| County transient room tax (local, noted for context)Not a state tax but state-authorized: Utah Code 59-12-301 allows counties of the second through sixth class up to 4.5% (cap raised from 4.25% by HB 456, 2025, effective 2025-07-01; Salt Lake County, a county of the first class, stays at 4.25% + 0.5% tourism structure but gets the 0.25% state-imposed add-on above). Eighteen counties adopted 4.5% effective 2025-10-01 and five more (Carbon, Davis, Emery, Morgan, Sanpete) effective 2026-01-01 per Tax Bulletin 21-25. Municipalities may add up to 1% plus 0.5% (59-12-352/353). Rates vary by locality; platforms collect on marketplace bookings. | 4.5% | varies |
Enforcement & penalties
Enforcement is local. State law channels it: since HB 256 (effective 2025-05-07), a city or county that regulates STRs may treat a website listing as evidence of an illegal rental if it has additional supporting information (such as complaints or absence of a business license), may send a platform a removal request identifying the listing URL and reason (the request is expressly 'not a legal requirement' for the platform), and may forward listings to the county auditor for referral to the State Tax Commission on transient room tax compliance. Hosts who owe lodging taxes on direct bookings file with the Tax Commission (form TC-62T via TAP).
No statewide STR-specific penalty scheme. State law instead limits local penalties: a locality may not fine, charge, prosecute, or otherwise punish an individual solely for listing an STR on a rental website (Utah Code 10-8-85.4(2), 17-50-338(2)). Local ordinance penalties for unlicensed or illegally zoned operation still apply. Standard state tax penalties and interest apply to unremitted sales/transient room taxes.
Statewide sources
- Utah Code 10-8-85.4 — Ordinances regarding short-term rentals (municipalities)retrieved July 10, 2026
- Utah Code 17-50-338 — Ordinances regarding short-term rentals (counties)retrieved July 10, 2026
- H.B. 256 (2025 General Session), Municipal and County Zoning Amendments — enrolled copyretrieved July 10, 2026
- Utah State Tax Commission — Transient Room Taxesretrieved July 10, 2026
- Utah State Tax Commission — Pub 56, Sales Tax Information for Lodging Providersretrieved July 10, 2026
- H.B. 456 (2025 General Session), Transient Room Tax Amendments — enrolled copy (amends 59-28-102/103, 59-12-301)retrieved July 12, 2026
- Utah State Tax Commission — Tax Bulletin 21-25, Transient Room Tax Rate Changes (confirms 1.07% state rate within Orangeville 6.57% total)retrieved July 12, 2026
- Utah Code 59-28-103 — State Transient Room Tax Act (current text; FindLaw mirror is outdated pre-HB 456)retrieved July 12, 2026
- Utah State Tax Commission — Marketplace Facilitatorsretrieved July 10, 2026
- Airbnb Help Center — Occupancy tax collection and remittance by Airbnb in Utahretrieved July 10, 2026
| City | Status | Permit fee | Last verified |
|---|---|---|---|
| Moab | Restricted | $250 | July 10, 2026 |
| Park City | Permit required | $149 | July 10, 2026 |
| Salt Lake City | Restricted | $535 | July 21, 2026 |
| St. George | Restricted | $50 | July 13, 2026 |
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This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.