Short-Term Rental Laws in Park City, UT (2026)
Short-term rentals (called 'nightly rentals' — stays under 30 days) are legal in most of Park City, but every unit must pass a Building Department safety inspection and hold a Nightly Rental License from the city's Finance Department, renewed annually (new licenses cost a $149 administrative fee plus $28.74 per bedroom; renewals $17 plus $28.74 per bedroom). The biggest restriction is zoning: the unit must sit in a zone that allows nightly rentals, and the Land Management Code bans them outright in several subdivisions (April Mountain, Mellow Mountain Estates, Meadows Estates 1A/1B, Fairway Meadows, Hidden Oaks at Deer Valley 2-3, Chatham Crossing, West Ridge); combined lodging taxes run about 14.6%. Always confirm current requirements with the city before operating.
⏳ Verification in progress — data compiled July 10, 2026, human review pending
Park City STR rules at a glance
| Legal status | Allowed with permit |
|---|---|
| Permit required | Yes |
| Permit name | Nightly Rental License |
| Permit fee | $149 |
| Renewal | Annual |
| Owner occupancy required | No |
| Primary residence only | No |
| Total occupancy taxes | ~14.62% of gross revenue |
| Enforcement | Every unit must pass a Building Department life-safety inspection (smoke/CO alarms, egress, fire extinguishers, etc.) before a license is issued, and again with applications. A local responsible party is required: per Municipal Code 4-5-3 they must reside within a 1-hour drive (or have offices in Summit County), be reachable 24 hours a day, and 'respond to telephone inquiries within twenty (20) minutes'; the license application also requires a contact who 'can respond onsite within 60 minutes.' Enforcement is largely complaint-driven via the city's online Nightly Rental Complaint form and Code Compliance, with after-10 p.m. noise complaints routed to the non-emergency police line (435-615-5500). Since Utah HB 256 took effect May 7, 2025, the city may use an Airbnb/Vrbo listing as evidence of illegal operation (with supporting information) and may ask platforms to remove listings that violate licensing or zoning rules. |
| Current rules effective | 2025-10-20 |
What will guests pay in taxes on a Park City stay?
Itemized occupancy taxes for Park City, UT — enter your nightly rate to see the real cost breakdown.
Park City occupancy tax calculator
| Gross rent | $450.00 |
| Utah combined sales & use tax (Park City rate) (9.55%)· collection varies | $42.98 |
| Summit County transient room tax (3%)· collection varies | $13.50 |
| Utah state transient room tax (1.07%)· collection varies | $4.82 |
| Park City municipal transient room tax (1%)· collection varies | $4.50 |
| Total tax (14.62%) | $65.79 |
| Guest pays | $515.79 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Permits & licensing
Park City requires Nightly Rental License to operate a short-term rental — the fee is $149, renewed annual.
New license: $149.00 administrative fee (includes inspection) plus per-bedroom business license fees of $28.74/bedroom ($19.25 Transit Service Enhancement Fee + $9.49 Festival Facilitation/Service Enhancement Fee, 'Lodging' category). Annual renewals: $17.00 administrative fee plus the same $28.74/bedroom. Fees are calculated after the building inspection and prorated quarterly. Fee schedule effective October 20, 2025. Late renewal penalties: after Oct 15, $25 or 25% (whichever is greater); after Nov 15, another $25 or 50%; after Jan 1, 100%.
Zoning & location rules
Nightly rentals are an Allowed Use in most Park City zoning districts, including the Historic Residential districts (HR-1, HR-2, HRM) around Old Town, the Residential Development (RD) district, and resort/commercial districts; nightly rental of a Lockout Unit requires a Conditional Use permit wherever lockouts are allowed. Some HRL sub-neighborhoods restrict them (prohibited in the McHenry Avenue sub-neighborhood; conditional in Lower Rossi Hill). Nightly rentals are prohibited in Accessory Apartments and Internal Accessory Dwelling Units (minimum 90-day / 30-day terms respectively), and the LMC prohibits them entirely in the April Mountain, Mellow Mountain Estates, Meadows Estates Phases 1A/1B, Fairway Meadows, Hidden Oaks at Deer Valley Phases 2-3, Chatham Crossing, and West Ridge subdivisions. Private deed/HOA restrictions may also prohibit rentals. The unit must be 'located within a zone and subzone designated as allowing rentals' — check the city zoning map before applying.
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| Utah combined sales & use tax (Park City rate)Rate as of July 1, 2026 per Utah State Tax Commission chart (includes 4.85% state, local options, and 1.60% resort communities tax). Marketplace facilitators (Airbnb/Vrbo) collect and remit for platform bookings — the city states platforms 'will report the taxes on your behalf'; hosts taking direct bookings must register with the Utah State Tax Commission and remit themselves. | 9.55% | varies |
| Summit County transient room taxCounty-wide TRT on stays under 30 days (Utah Code 59-12-301). Collected by platforms for platform bookings; host remits on direct bookings via form TC-62T. | 3% | varies |
| Utah state transient room taxIncreased from 0.32% to 1.07% (HB 456, 2025; in effect by July 1, 2025 per Tax Commission rate charts). Collected by platforms for platform bookings. | 1.07% | varies |
| Park City municipal transient room taxMunicipal TRT (Utah Code 59-12-352). Combined transient-room add-on for Park City is 5.07%, bringing total tax on nightly rentals to roughly 14.62% on top of which no separate city lodging registration is needed if platforms remit. | 1% | varies |
Enforcement & penalties
Every unit must pass a Building Department life-safety inspection (smoke/CO alarms, egress, fire extinguishers, etc.) before a license is issued, and again with applications. A local responsible party is required: per Municipal Code 4-5-3 they must reside within a 1-hour drive (or have offices in Summit County), be reachable 24 hours a day, and 'respond to telephone inquiries within twenty (20) minutes'; the license application also requires a contact who 'can respond onsite within 60 minutes.' Enforcement is largely complaint-driven via the city's online Nightly Rental Complaint form and Code Compliance, with after-10 p.m. noise complaints routed to the non-emergency police line (435-615-5500). Since Utah HB 256 took effect May 7, 2025, the city may use an Airbnb/Vrbo listing as evidence of illegal operation (with supporting information) and may ask platforms to remove listings that violate licensing or zoning rules.
Operating without a license is punishable by a fine up to the maximum Class B misdemeanor fine under state law and/or up to six months imprisonment. Licenses may be revoked for violations including noise ordinance violations, exceeding occupancy loads, failure to use designated off-street parking, and failure to collect and deposit sales tax. Late renewals incur penalties of $25 or 25% (after Oct 15), an additional $25 or 50% (after Nov 15), and 100% (after Jan 1).
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Recent rule changes in Park City
October 20, 2025
New Park City fee schedule takes effect
Park City's citywide fee schedule effective October 20, 2025 sets nightly rental (Lodging) business license fees at $19.25 + $9.49 per bedroom ($28.74 total) plus a $17 renewal / $149 new-license administrative fee.
Official source →July 1, 2025material
Utah state transient room tax more than triples (HB 456)
The state-imposed transient room tax rose from 0.32% to 1.07% (Utah HB 456, 2025), shown in Tax Commission rate charts by July 1, 2025. Park City's combined transient-room add-on rose from 4.32% to 5.07%, putting total tax on Park City nightly rentals at roughly 14.62%.
Official source →May 7, 2025material
Utah HB 256 strengthens municipal STR enforcement
HB 256 (Municipal and County Zoning Amendments) clarifies that cities may use an Airbnb/Vrbo listing as evidence that an illegal short-term rental took place (with additional supporting information), may require STR business licenses, and may request platforms remove listings that violate licensing or zoning requirements. Effective May 7, 2025.
Official source →April 27, 2023material
Ordinance 2023-16 bans nightly rentals in two more subdivisions
Park City adopted Ordinance 2023-16 'Prohibiting Nightly Rentals in Chatham Crossing and West Ridge Subdivision,' adding to the list of LMC subdivision-level nightly rental prohibitions.
Official source →
Frequently asked questions
›Is Airbnb legal in Park City?
Yes — Airbnb and other short-term rentals are legal in Park City, UT, but you must obtain a Nightly Rental License before operating. Always confirm current requirements with the city before operating.
›Do I need a permit for a short-term rental in Park City?
Yes. Park City requires a Nightly Rental License to operate a short-term rental, which costs $149 and must be renewed every year. Always confirm current requirements with the city before operating.
›How much does a Park City short-term rental permit cost?
The Nightly Rental License costs $149 (annual renewal). New license: $149.00 administrative fee (includes inspection) plus per-bedroom business license fees of $28.74/bedroom ($19.25 Transit Service Enhancement Fee + $9.49 Festival Facilitation/Service Enhancement Fee, 'Lodging' category). Annual renewals: $17.00 administrative fee plus the same $28.74/bedroom. Fees are calculated after the building inspection and prorated quarterly. Fee schedule effective October 20, 2025. Late renewal penalties: after Oct 15, $25 or 25% (whichever is greater); after Nov 15, another $25 or 50%; after Jan 1, 100%.
›Can I Airbnb a non-primary residence in Park City?
Yes — Park City does not limit short-term rentals to primary residences. Zoning and other restrictions may still apply. Always confirm current requirements with the city before operating.
›What taxes do short-term rental hosts pay in Park City?
Hosts in Park City are subject to: Utah combined sales & use tax (Park City rate) (9.55%), Summit County transient room tax (3%), Utah state transient room tax (1.07%), Park City municipal transient room tax (1%) — roughly 14.62% total on gross rental revenue. Platforms like Airbnb collect some of these automatically; check each line's collection method on this page.
›What happens if I operate a short-term rental illegally in Park City?
Operating without a license is punishable by a fine up to the maximum Class B misdemeanor fine under state law and/or up to six months imprisonment. Licenses may be revoked for violations including noise ordinance violations, exceeding occupancy loads, failure to use designated off-street parking, and failure to collect and deposit sales tax. Late renewals incur penalties of $25 or 25% (after Oct 15), an additional $25 or 50% (after Nov 15), and 100% (after Jan 1). Every unit must pass a Building Department life-safety inspection (smoke/CO alarms, egress, fire extinguishers, etc.) before a license is issued, and again with applications. A local responsible party is required: per Municipal Code 4-5-3 they must reside within a 1-hour drive (or have offices in Summit County), be reachable 24 hours a day, and 'respond to telephone inquiries within twenty (20) minutes'; the license application also requires a contact who 'can respond onsite within 60 minutes.' Enforcement is largely complaint-driven via the city's online Nightly Rental Complaint form and Code Compliance, with after-10 p.m. noise complaints routed to the non-emergency police line (435-615-5500). Since Utah HB 256 took effect May 7, 2025, the city may use an Airbnb/Vrbo listing as evidence of illegal operation (with supporting information) and may ask platforms to remove listings that violate licensing or zoning rules.
Park City's STR rules changed 3 times recently.
Get an email the moment Park City changes its short-term rental rules — plus renewal reminders before your permit expires.
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Related
Nearby covered cities
- Moab, UTRestricted
- Breckenridge, CORestricted
- Denver, COPrimary residence only
- Las Vegas, NVPrimary residence only
- Sedona, AZPermit required
Sources
- Park City Municipal Code 4-5-3, Regulation of Nightly Rentalsretrieved July 10, 2026
- Park City — Nightly Rental License (licensing process page, archived Jan 2026; city site since migrated)retrieved July 10, 2026
- Park City Fee Schedule — Effective October 20, 2025 (Business License Fee Schedule, 'Lodging')retrieved July 10, 2026
- Park City Nightly Rental License Application + Inspection Guide (archived Apr 2026)retrieved July 10, 2026
- Utah State Tax Commission — Other Sales Tax Rates and Fees, Part 2 of 2 (transient room), effective July 1, 2026retrieved July 10, 2026
- Utah State Tax Commission — Combined Sales & Use Tax Rates, Part 1 of 2 (Park City 22-030: 9.55%), effective July 1, 2026retrieved July 10, 2026
- Park City — Finance FAQs (live site: licenses expire Sept 30, renewals due Oct 1, late penalties after Oct 15 / Nov 15 / Jan 1)retrieved July 10, 2026
- Utah HB 256 (2025), Municipal and County Zoning Amendments — enrolledretrieved July 10, 2026
- Park City Ordinance 2021-52 — prohibiting nightly rentals in Hidden Oaks at Deer Valley Phases 2-3 (RD district use table, LMC 15-2.13-2)retrieved July 10, 2026
- Park City — LMC Updates / Code Amendments (planning)retrieved July 10, 2026
This page is informational only and is not legal, tax, or financial advice. Rules change and enforcement varies — verify current requirements with Park City and a qualified professional before operating.