Wasatch County Short-Term Rental Regulations

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Permit & Licensing

Short Term Home Rental Business License

This permit type does not require primary residence. Zoning restriction: Nightly rentals are allowed only where short term rentals are a permitted or conditional use of the zone (e.g. the Jordanelle Basin Overlay Zone resort, mixed-use village and higher-density districts) and only when allowed by CC&Rs or a development agreement; prohibited in the RA-1 zone except on parcels of at least 5 acres or in specific recreational/seasonal subdivisions (Interlaken, Swiss Mountain Estates, Oak Haven).

Application Process

Apply on the form prepared by the Wasatch County clerk, providing the property address/parcel and county tax ID, owner identity, a Utah sales or transient room tax number, any property management company (with county manager approval), a local responsible party, and a statement of fire-district-approved occupancy and planning-approved off-street parking. The application must be reviewed and approved by the county building, clerk, fire, health, manager, planning and zoning, and sheriff departments before the clerk issues the license; each department may charge a separate review fee.

Tax Obligations

Combined rate: 12.82% of gross rental income.

Collection: Reported and paid through the Utah State Tax Commission's Taxpayer Access Point (TAP); TRT filed on form TC-62T electronically through TAP. Operators register for a Utah sales or transient room tax number, which the county requires on the license application.

Filing: Varies by sales tax liability (monthly, quarterly, or annual); returns are due the last day of the month after the filing period

Rental Limits

Wasatch County 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.

Occupancy & Density Limits

Set per property on the business license: the application must state the total overnight and day-use occupancy approved by the fire district. Occupancy loads may not exceed the limits stated on the business license.

Zoning & Restrictions

Allowed only in zones where short term rentals are a permitted or conditional use; the Jordanelle Basin Overlay Zone land use chart lists 'Transient apartments rented by day or week (Short Term Rental)' as Permitted (P) in the resort, mixed-use village, community-commercial and higher-density residential districts and Conditional (C) in the medium-density district. Not allowed in the RA-1 zone unless the parcel is at least 5 acres (with a county-approved short term rental agreement) or located in the Interlaken, Swiss Mountain Estates or Oak Haven recreational/seasonal subdivisions.

Insurance & Safety

Insurance

Wasatch County 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

• Application must be reviewed and approved by the Wasatch County building, clerk, fire, health, manager, planning and zoning, and sheriff departments before a license is issued
• Overnight and day-use occupancy must be approved by the fire district
• A local responsible party available by phone 24 hours/day, residing within 30 miles, able to respond to the residence within one hour of a county request
• Off-street parking required for the number of vehicles approved by planning; renters and guests prohibited from parking on a street or road
• Noise may not exceed 60 decibels from 6:00 A.M. to 9:00 P.M. and 55 decibels from 9:00 P.M. to 6:00 A.M.
• Property must be maintained so it is not apparent it is a rental, including snow removal, yard maintenance, and trash cans not left at the curb more than 24 hours

Penalties for Non-Compliance

Any violation of the Short Term Home Rental Ordinance is a class C misdemeanor, and each day a violation continues is a separate offense. A property at which three or more violations have occurred may have its business license revoked.

Compliance Checklist

Follow these steps to legally operate a short-term rental in Wasatch County:

1. Meet safety requirements. Application must be reviewed and approved by the Wasatch County building, clerk, fire, health, manager, planning and zoning, and sheriff departments before a license is issued. Overnight and day-use occupancy must be approved by the fire district. A local responsible party available by phone 24 hours/day, residing within 30 miles, able to respond to the residence within one hour of a county request. Off-street parking required for the number of vehicles approved by planning; renters and guests prohibited from parking on a street or road. Noise may not exceed 60 decibels from 6:00 A.M. to 9:00 P.M. and 55 decibels from 9:00 P.M. to 6:00 A.M. Property must be maintained so it is not apparent it is a rental, including snow removal, yard maintenance, and trash cans not left at the curb more than 24 hours.
2. Apply for Short Term Home Rental Business 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. 12.82% 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 Wasatch County?

Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Wasatch County requires a Short Term Home Rental Business License.

Does Wasatch County require a short-term rental to be your primary residence?

No. Wasatch County 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 Wasatch County?

Wasatch County 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 Wasatch County?

Short-term rental stays in Wasatch County are subject to a combined 12.82% in lodging taxes. This combines 4.85% Utah State Sales & Use Tax (on lodging) + 2.4% Wasatch County Local Option Sales Tax + 4.5% Wasatch County Transient Room Tax (TRT) + 0.32% Utah State Transient Room Tax + 0.75% Utah Secondary State Transient Room Tax. The host is responsible for collecting and remitting them.

What happens if you run a short-term rental without a permit in Wasatch County?

Any violation of the Short Term Home Rental Ordinance is a class C misdemeanor, and each day a violation continues is a separate offense.