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. | |
|---|---|---|---|---|---|
| Park City | ✓ Required | 4.85%+ (varies by location) | No limit | No | → |
| Salt Lake City | ✓ Required | 14.52% | No limit | No | → |
Other States
Alabama 1 city Arizona 5 cities California 12 cities Colorado 5 cities District of Columbia 1 city Florida 10 cities Georgia 3 cities Hawaii 2 cities Illinois 1 city Indiana 1 city Kentucky 1 city Louisiana 1 city Maryland 1 city Massachusetts 1 city Michigan 1 city Minnesota 1 city Missouri 2 cities Nevada 1 city New Jersey 1 city New Mexico 1 city New York 1 city North Carolina 2 cities Oregon 2 cities Pennsylvania 1 city South Carolina 4 cities Tennessee 4 cities Texas 4 cities Virginia 1 city Washington 1 city Wisconsin 1 city