Park City Short-Term Rental Regulations

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Nightly Rental License

This permit type does not require primary residence.

Application Process

Application with responsible party designation, Building Department inspection, sales tax registration required

Tax Obligations

Combined rate: 14.62% of gross rental income.

Collection: TRT reported and paid through Taxpayer Access Point (TAP)

Filing: monthly

Rental Limits

Park City does not impose an annual cap on the number of nights you can rent. Each individual stay must be 29 days or fewer.

Zoning & Restrictions

required in permitted zones

Insurance & Safety

Insurance

Park City does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Safety & Operating Requirements

• Building Department inspection required

Penalties for Non-Compliance

Double license fee for operating without license; criminal penalties

Compliance Checklist

Follow these steps to legally operate a short-term rental in Park City:

1. Meet safety requirements. Building Department inspection required.
2. Apply for Nightly Rental License. Submit application. Contact city for fee details.
3. Register for tax accounts. Set up lodging tax accounts with Utah State Tax Commission.
4. Collect and remit taxes. 14.62% on all bookings.
5. Renew annually. Contact city for renewal fee details.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Park City?

Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Park City requires a Nightly Rental License.

Does Park City require a short-term rental to be your primary residence?

No. Park City allows non-owner-occupied short-term rentals, so investment properties can qualify provided you hold the required permit.

How many days a year can you short-term rent in Park City?

Park City does not cap the total number of nights per year, but each individual stay must be 29 days or fewer.

What taxes do you pay on a short-term rental in Park City?

Short-term rental stays in Park City are subject to a combined 14.62% in lodging taxes. This combines 9.55% Utah Combined Sales & Use Tax (Park City, on lodging) + 5.07% Utah Transient Room Taxes (Park City). Hosts are legally responsible; many booking platforms collect and remit them automatically on the host's behalf.

What are the penalties for short-term rental violations in Park City?

Penalties run up to Class B misdemeanor fine (up to $1,000) + imprisonment up to 6 months.