Utah Short-Term Rental Laws: State Rules, City Permits and Nightly Rental Licenses

If you plan to run a utah short term rental, the first thing to know is that Utah does not issue a statewide short-term rental license. Whether you need a permit depends on the city or county where the property sits, and that local layer is where most of the fees, zoning limits and inspections come from. This guide covers the state framework, the November 2025 change that limits how cities can treat rental listings, and the local rules hosts run into most often. Airbnb and other booking platforms are where most guests find a property, but the platform does not decide which permit you need. The city or county does.

This guide is informational content, not legal or tax advice. Ordinances change often, and fee schedules are updated each year. Confirm every requirement with the city, county or state agency named here before you buy a property or accept a booking.

There Is No Statewide Short-Term Rental License

Utah has no statewide general business license, and it does not license short-term rentals at the state level. Licensing is local. A city or town may require a short-term rental business license or permit, and many do. In unincorporated areas, the county handles that role.

The state does play a role in two other areas: entity or name registration with the Utah Division of Corporations and Commercial Code, and tax registration with the Utah State Tax Commission. Neither one is a short-term rental license, and registering with the state does not satisfy a city or county requirement.

The practical rule is simple. The business license comes from the city or town inside its limits, and from the county outside them. A city license does not transfer between cities, so a host who buys a second property in a different city starts that process over.

What Utah Code 10-8-85.4 Changed

Utah Code 10-8-85.4, effective November 6, 2025, limits what cities can do to short-term rental listings. The statute applies to rentals of fewer than 30 consecutive days. Under it:

• A city may not ban listing a short-term rental on a rental website.
• A city may not punish you solely for listing a short-term rental.
• A city may use a listing as evidence if it also has other information showing a violation.
• A city may require a short-term rental business license or permit.
• A city may not regulate the website itself. It may ask a platform to remove a listing only for a license or zoning violation.
• Zoning limits on the use remain available to cities.

In short, the statute does not stop a city from requiring a permit or enforcing its zoning map. It stops a city from treating the listing itself as the offense. If your city is trying to shut down your listing without a license or zoning violation, that is a question to raise with the city attorney or a local land use attorney.

City and County Rules to Check First

Utah's local rules vary widely, and some cities have adopted new ordinances recently. The table below covers the jurisdictions most hosts ask about. It is a starting point, not a complete list of every city in the state.

Jurisdiction	What the local rule says	Fee or inspection
Summit County (unincorporated)	Nightly rental license required	$350 license, plus a fire inspection by Park City Fire
Park City	License available only where zoning allows the use	License plus an inspection. Confirm current amounts with Park City.
Washington County (unincorporated)	Owner-occupied single-family home or accessory unit only	Confirm current fees with Washington County.
Moab	Nightly rental license for 4 units or fewer	$250 initial, $52 renewal, per the 2026 fee schedule
South Salt Lake	Short-term rental ordinance dated March 12, 2025	Read the current ordinance and confirm fees with the city.
St. George	Zoning governs where short-term rentals are allowed	Check city zoning before you buy or list.

Two details in that table matter more than they look. In Washington County's unincorporated areas, the owner-occupied limit means a non-owner-occupied investment property may not qualify. In Park City, a license is not a guarantee. You need both a zone that allows the use and a passed inspection.

Zoning Comes First

Before you make an offer, confirm that the property's zone allows nightly rentals at all. A business license cannot fix a zoning problem. Many short-term rental disputes end up in front of a planning commission because the owner assumed the license would cover the use.

Ask the city or county planning office three questions in writing: whether the zone permits short-term rentals, whether the use requires a conditional use permit, and whether there are limits on occupancy, parking or number of nights. A written answer protects you if the rules change after you have invested.

Registering Your Business Name and Entity

Your legal structure and any name you use for the listing are filed with the state, not the county. These are separate from the local license.

Assumed Name (DBA)

If you list under a name other than your legal name, such as a property brand, you file an assumed name, also called a business name registration, with the Utah Division of Corporations and Commercial Code. It is filed statewide, not at the county level. The fee is $22 to register for a three-year term, and the renewal fee is shown on the Division portal. Details are on the state's DBA page at https://commerce.utah.gov/corporations/business-entities/dba/.

LLC for the Property

Many hosts hold each property in its own LLC. In Utah, the formation document is the Certificate of Organization, with a $59 filing fee. The yearly filing is called the annual renewal and costs $18. The renewal window opens 60 days before the anniversary date, and a late renewal carries a $10 fee. Start at https://commerce.utah.gov/corporations/ and file through the Utah Business Registration System at https://businessregistration.utah.gov/, which uses a UtahID login.

An LLC does not shield you from a local permit requirement, and it does not change which city license you need. It can help with liability and ownership structure, but whether it fits your situation is a question for an attorney.

Taxes You Will Collect and Pay

Short-term rentals generate several tax obligations. Each one has a different agency, so track them separately.

Transient Room Tax

Transient room tax applies to lodging stays, and local rates differ. On the Tax Commission's April 2026 rate chart, the transient rate in Salt Lake City was 15.52 percent. That figure applies only to Salt Lake City. Use the chart for your own jurisdiction and confirm the current rate before you set your nightly price.

Sales Tax License

A Utah Sales Tax License from the Utah State Tax Commission is required for any seller with an established presence in Utah. You can apply through the Tax Commission's TAP system at https://tap.tax.utah.gov/TaxExpress/_/?Link=TapBr. The state sales tax rate is 4.85 percent, and combined state and local rates run from 6.35 percent to 9.55 percent (up to 10.05 percent in some special districts) depending on jurisdiction. Confirm with the Tax Commission how these general rates apply to lodging in your city, since transient room tax and sales tax are separate calculations.

Individual Income Tax

Utah's individual income tax is a flat 4.45 percent on all income for tax years beginning on or after January 1, 2026 (it was 4.5 percent for 2025). A default LLC or partnership passes rental income through to its members, who report it on their own returns. An LLC that elects corporate treatment pays the 4.45 percent corporate franchise and income tax, with a $100 minimum tax. The only recurring state filing cost for an LLC taxed as a partnership is the $18 annual renewal.

Tax treatment of rental income depends on your facts, including how long guests stay and whether you materially participate. Confirm the treatment with a CPA before you file.

Step by Step: Getting Set Up

1. Confirm the zone. Ask the city or county planning office whether the property's zone allows nightly rentals, and get the answer in writing.
2. Find the local permit. Ask whether the city or county requires a short-term rental business license or permit, and what the current fee is. Inside a city, that is the city. Outside city limits, it is the county.
3. Schedule required inspections. Where the local rule requires a fire or safety inspection, book it before you accept guests. In Summit County, that includes a Park City Fire inspection.
4. Register your name or entity. File a DBA for $22 (three-year term; check the portal for the renewal fee), or form an LLC with a $59 Certificate of Organization and an $18 annual renewal.
5. Register for sales tax. Apply for a Utah Sales Tax License through TAP if you have an established presence in the state.
6. Set up transient room tax collection. Confirm the rate and how it is remitted for your jurisdiction before the first booking.
7. Calendar the renewals. Note the LLC annual renewal, the DBA renewal and your local license renewal date. The state renewal window opens 60 days before the anniversary.

Questions to Answer Before You List

Use this checklist before you buy a property or publish a listing:

• Is the property inside city limits, or in unincorporated county land? That decides which office issues your license.
• Does the zone allow nightly rentals, and is there a conditional use or occupancy limit?
• Would your stays be fewer than 30 consecutive days? The 10-8-85.4 listing protections apply to that category.
• Is the property owner-occupied, and does that matter in your county? Washington County's unincorporated rule requires owner occupancy for a single-family home or accessory unit.
• Does the city or county require an inspection, and who performs it?
• Do HOA covenants or a condo association restrict rentals? These are private rules, separate from government permits, and they can override your plans even when the city allows the use.
• Have you set your transient room tax and sales tax obligations, and do you know where to remit them?

Where to Confirm Each Requirement

• State entity and name filings: Utah Division of Corporations and Commercial Code, https://commerce.utah.gov/corporations/, with online filing at https://businessregistration.utah.gov/
• Tax registration and rates: Utah State Tax Commission, https://tax.utah.gov/, with sales tax registration at https://tap.tax.utah.gov/TaxExpress/_/?Link=TapBr
• City and town licensing: the business licensing office of the city or town where the property sits
• Unincorporated county licensing: the county office that handles nightly rental licenses, such as Summit or Washington County
• Zoning: the city or county planning department, which decides whether the use is allowed at all

Final Note

Utah's short-term rental framework is local at its core, and the 2025 listing statute protects the listing more than it protects the use. A compliant host confirms zoning first, gets the local license or permit second, and registers the name, entity and taxes with the state. If your property is in a city with a recent ordinance, in a county with an owner-occupancy rule, or held in a complex ownership structure, talk to a Utah land use attorney and a CPA before you commit. Those professionals can review your specific property and documents, which this guide cannot do.