Salt Lake City Short-Term Rental Regulations

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Permit & Licensing

Business License

This permit type does not require primary residence.

Tax Obligations

Combined rate: 14.52% of gross rental income.

Collection: Electronic filing through Taxpayer Access Point (TAP)

Filing: Filing frequency follows Annual Sales Tax Liability Table; returns due last day of month following filing period

Rental Limits

Salt Lake City does not impose an annual cap on the number of nights you can rent.

Zoning & Restrictions

Allowed in Mixed-Use zones (MU-2, MU-3, MU-5, MU-6, MU-8, MU-11) only; NOT allowed in Residential zones

Insurance & Safety

Insurance

Salt Lake 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.

Penalties for Non-Compliance

Not publicly specified

Compliance Checklist

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

1. Apply for Business License. Submit application. Contact city for fee details.
2. Register for tax accounts. Set up lodging tax accounts with Utah State Tax Commission.
3. Collect and remit taxes. 14.52% on all bookings.
4. Renew annually. Contact city for renewal fee details.

Frequently Asked Questions

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

Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Salt Lake City requires a Business License.

Are there major restrictions on short-term rentals in Salt Lake City?

Yes — Allowed in Mixed-Use zones (MU-2, MU-3, MU-5, MU-6, MU-8, MU-11) only; NOT allowed in Residential zones. Review the full rules above before listing.

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

No. Salt Lake 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 Salt Lake City?

Salt Lake City does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.

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

Short-term rental stays in Salt Lake City are subject to a combined 14.52% in lodging taxes. This combines 8.45% Utah State/Local Sales Tax + 6.07% Transient Room Tax (TRT) — State + County. The host is responsible for collecting and remitting them.

What happens if you run a short-term rental without a permit in Salt Lake City?

Not publicly specified.