Utah

UTAH

IMPORTANT RESOURCES

KEY DEFINITIONS

  • "Short-term rental" means a residential unit or any portion of a residential unit that the owner of record or the lessee of the residential unit offers for occupancy for fewer than 30 consecutive days.
  • "Short-term rental website" means a website that:
    • allows a person to offer a short-term rental to one or more prospective renters; and
    • facilitates the renting of, and payment for, a short-term rental.
  • According to law, a 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; or
    • use an ordinance that prohibits the act of renting a short-term rental to fine, charge, prosecute, or otherwise punish an individual solely for the act of listing or offering a short-term rental on a short-term rental website.

LICENSING REQUIREMENTS

  • Licenses for vacation rentals are regulated at the local level. Be sure to check with your local jurisdiction for the requirements in your area. 

TAX INFORMATION

    Utah Combined Sales Tax: 5.95-8.35% of the listing price including any cleaning fees and guest fees for reservations 29 nights and shorter. Utah's combined sales tax is a combination of the state sales tax of 4.7% and the county option sales tax of 0.25%. One or more of the following additional Sales Taxes may apply: Resort Communities Tax; First Class County Tax (Salt Lake County), Mass Transit Tax, Rural Hospital Tax, Arts Zoo Tax, Highway Tax, and Local Option Taxes. For detailed information, please visit =Utah State Tax Commission website and Publication 25.
  • Utah State Transient Room Tax: 0.32% of the listing price including any cleaning fees and guest fees for reservations 29 nights and shorter. For detailed information, please visit Utah State Tax Commission website.
  • Local Transient Room Taxes: One or more of the following Local Transient Room Taxes may apply: County Transient Room Tax, Municipal Transient Room Tax, and Tourism Transient Room Tax. The total local transient room tax varies by city and county. It is typically 3%-6.25% of the listing price including any cleaning fees and guest fees for reservations 29 nights and shorter. For detailed information, please visit Utah State Tax Commission website.
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FIRE & SAFETY

LEGISLATIVE SESSION

  • The Utah House of Representatives is comprised of 75 members representing every area of the state, elected to two-year terms.
  • The Utah Senate is composed of 29 elected members representing an equal number of senate districts. Members of the Senate are elected to four-year terms. 
  • The Utah Legislature meets annually in a General Session, convening in mid-January and adjourning “sine die” after 45 calendar days (not including President’s Day). Special Sessions may be called at any time during the year either by the Governor or by a two-thirds vote of the Legislature.
  • Find Your Legislators
  • House Member Directory
  • Senate Member Director
  • Utah State Legislature Schedule
  • Bill Search
  • Utah State Code 

COURT CASES