Salt Lake City Short-Term Rental Regulations
Last verified: 2026-04-06
TL;DR
Salt Lake City requires Business License (Contact city).
Combined tax rate is 14.52%.
No annual day limit. Key Requirements at a Glance
| Permit | ✓ Required — Business License (Contact city) |
| Primary Residence | Not required |
| Annual Day Limit | No limit |
| Tax Rate | 14.52% |
| Max Penalty | Not publicly specified |
| Insurance | Not required |
New to short-term rentals? Jump to the compliance checklist →
Permit & Licensing
Business License
| Fee | Amount |
|---|---|
| Initial cost | Contact city |
| Renewal | Contact city / 1 year |
This permit type does not require primary residence.
Tax Obligations
| Tax | Rate | Authority |
|---|---|---|
| Utah State/Local Sales Tax | 8.45% | Utah State Tax Commission |
| Transient Room Tax (TRT) — State + County | 6.07% | Salt Lake County / City |
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
Penalties for Non-Compliance
Not publicly specified
Compliance Checklist
Follow these steps to legally operate a short-term rental in Salt Lake City:
- Apply for Business 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. 14.52% on all bookings.
- Renew annually. Contact city for renewal fee details.