Wasatch County Short-Term Rental Regulations

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Permit & Licensing

Short Term Home Rental Business License

Application Process

The Wasatch County clerk shall prepare a form to be used as an application to obtain a short term home rental business license. The clerk shall require sufficient information to protect the county interests in regulating the business. The clerk shall further require that the application be reviewed and approved by the following Wasatch County departments before the clerk may issue the business license: building, clerk, fire, health, manager, planning and zoning, and sheriff. The clerk should, but is not required to, inform the applicant that each of these departments may charge a separate fee for their services in reviewing the application.

Tax Obligations

Filing: Due dates for sales and related taxes are based on the previous year’s sales tax liability, as determined by the Annual Sales Tax Liability Table. Sales and related tax returns are due the last day of the month after the filing period.

Occupancy & Density Limits

Occupancy loads may not exceed the limits allowed on the business license.

Zoning & Restrictions

• Property may be considered for use as a short term rental if the property is located in a zone in which short term rentals are a permitted or conditional use and one of the two (2) following apply: a) short term rentals are specifically allowed in any CC&Rs which apply to the property or b) the property is located within a development for which a development agreement allowing short term rentals either exists, or will be amended by the HOA to allow short term rentals or will enter into a new development agreement, approved by the HOA and county allowing short term rentals.
• If the property is not in a zone that allows short term rentals, is not part of a development with an HOA and is not subject to a development agreement short term rentals may be allowed if the applicant enters into a short term rental agreement stipulating conditions such as: occupancy numbers, parking requirements, noise regulation and any other regulations to control possible negative impacts as determined by the county.
• Notwithstanding the above regulations short term rentals are not allowed in the RA-1 zone unless the property is a minimum of five (5) acres and a short term rental agreement, stipulating the above criteria, is approved by the county or the short term rental is located in one of the following subdivisions which were approved as recreational/seasonal developments: Interlaken, Swiss Mountain Estates and Oak Haven and if the CC&Rs allow for short term rentals or are amended to allow for short term rentals and a short term rental agreement is entered into.

Penalties for Non-Compliance

• Any violation of the provisions of this chapter is a class C misdemeanor. Each day a violation continues or persists is a separate offense. Any property at which three (3) or more violations of this chapter has occurred may have the business license for such property revoked.

Compliance Checklist

1. Apply for the permit
   • How to apply: The Wasatch County clerk shall prepare a form to be used as an application to obtain a short term home rental business license. The clerk shall require sufficient information to protect the county interests in regulating the business. The clerk shall further require that the application be reviewed and approved by the following Wasatch County departments before the clerk may issue the business license: building, clerk, fire, health, manager, planning and zoning, and sheriff. The clerk should, but is not required to, inform the applicant that each of these departments may charge a separate fee for their services in reviewing the application.
2. Register for tax
   • Register with Utah State Tax Commission
3. Collect and remit tax
   • Filing schedule: Due dates for sales and related taxes are based on the previous year’s sales tax liability, as determined by the Annual Sales Tax Liability Table. Sales and related tax returns are due the last day of the month after the filing period.

Frequently Asked Questions

Do you need a permit to run a short-term rental in Wasatch County?

Yes.

Permit: Short Term Home Rental Business License

How to apply: The Wasatch County clerk shall prepare a form to be used as an application to obtain a short term home rental business license. The clerk shall require sufficient information to protect the county interests in regulating the business. The clerk shall further require that the application be reviewed and approved by the following Wasatch County departments before the clerk may issue the business license: building, clerk, fire, health, manager, planning and zoning, and sheriff. The clerk should, but is not required to, inform the applicant that each of these departments may charge a separate fee for their services in reviewing the application.

What taxes do you pay on a short-term rental in Wasatch County?

Tax authority: Utah State Tax Commission

Filing schedule: Due dates for sales and related taxes are based on the previous year’s sales tax liability, as determined by the Annual Sales Tax Liability Table. Sales and related tax returns are due the last day of the month after the filing period.

What are the penalties for short-term rental violations in Wasatch County?

Penalty: Any violation of the provisions of this chapter is a class C misdemeanor. Each day a violation continues or persists is a separate offense. Any property at which three (3) or more violations of this chapter has occurred may have the business license for such property revoked.