Park City Short-Term Rental Regulations
Last verified: 2026-04-06
TL;DR
Park City requires Nightly Rental License (Contact city).
Combined tax rate is 4.85%+ (varies by location).
No annual day limit, but each stay must be 29 days or fewer per stay. Key Requirements at a Glance
| Permit | ✓ Required — Nightly Rental License (Contact city) |
| Primary Residence | Not required |
| Annual Day Limit | No limit — 29 days or fewer per stay |
| Tax Rate | 4.85%+ (varies by location) |
| Max Penalty | Class B misdemeanor fine (up to $1,000) + imprisonment up to 6 months per violation |
| Insurance | Not required |
New to short-term rentals? Jump to the compliance checklist →
Permit & Licensing
Nightly Rental License
| Fee | Amount |
|---|---|
| Initial cost | Contact city |
| Renewal | Contact city / annual |
This permit type does not require primary residence.
Application Process
Application with responsible party designation, Building Department inspection, sales tax registration required
Tax Obligations
| Tax | Rate | Authority |
|---|---|---|
| Utah Transient Room Tax (TRT) | varies by jurisdiction | Utah State Tax Commission |
| Utah State Sales Tax (on lodging) | 4.85% | Utah State Tax Commission |
Combined rate: 4.85%+ (varies by location) 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 per stay.
Zoning & Restrictions
required in permitted zones
Insurance & Safety
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:
- Meet safety requirements. Building Department inspection required.
- Apply for Nightly Rental License. Submit application. Contact city for fee details.
- Register for tax accounts. Set up lodging tax accounts with Utah State Tax Commission.
- Collect and remit taxes. 4.85%+ (varies by location) on all bookings.
- Renew annually. Contact city for renewal fee details.