Short-Term Rental Regulations in Utah

State Overview
Utah has partial preemption through the 'Knotwell Rule' (Utah Code 10-8-85.4 and 17-50-338, enacted 2017). State law prohibits municipalities from penalizing property owners solely for advertising STRs online, though cities can still regulate through zoning and licensing. The state imposes a 4.85% State Sales Tax in addition to any local taxes.

Cities in Utah

City Permit Tax Rate Day Limit Primary Res.
Kanab ✓ Required 15.02% No limit No
Moab ✓ Required 14.82% No limit No
Park City ✓ Required 4.85%+ (varies by location) No annual cap · ≤29 days/stay No
Salt Lake City ✓ Required 14.52% No limit No
Springdale ✓ Required 14.37% No limit Required
St George ✓ Required 12.25% No annual cap · per-stay limit No
Wasatch County ✓ Required 12.82% No annual cap · ≤29 days/stay No

Utah's STR Landscape

Utah has partial preemption through the 'Knotwell Rule' (Utah Code 10-8-85.4 and 17-50-338, enacted 2017). State law prohibits municipalities from penalizing property owners solely for advertising STRs online, though cities can still regulate through zoning and licensing. The state imposes a 4.85% State Sales Tax in addition to local taxes.

Regulation varies significantly across cities. Some cities (Springdale) require primary residence, while others (Kanab, Moab, Park City, Salt Lake City, St George, Wasatch County) allow non-owner-occupied rentals. Tax rates vary from 4.85%+ (varies by location) to 15.02%.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city