What are the nightly rental rules and taxes in Park City, Utah?

Park City licenses nightly rentals itself, but Utah collects the taxes. The city calls a nightly rental "the rental of a Dwelling Unit for less than thirty (30) days to a single entity or person." Whether you can run one depends first on the zone and subdivision your home sits in. Homes outside city limits fall under Summit County instead. This page covers what Park City, Summit County, the Utah State Tax Commission and the platforms say. It is about Park City, Utah, not Summit County, Colorado; for that one, see our Breckenridge and Summit County page.

Checked on Nov 5, 2026. This page reports what the official pages said that day. Confirm with the city before you list. This is not legal or tax advice; for your own situation, ask the city's licensing desk (435-615-5231), the Utah State Tax Commission or a CPA.

Do you need a permit or registration

Park City Municipal

Yes. The city's nightly rental license page (opens in a new tab) says anyone offering lodging for a fee for stays of less than 30 days needs:

1. A Park City nightly rental license, "if allowed by zoning." The rules are in Sections 4-2-1 and 4-5-3 of the municipal code (opens in a new tab).
2. A Utah sales tax ID from the Utah State Tax Commission. See the note below on hosts who list only on Airbnb or Vrbo.
3. A DBA registration with the Utah Department of Commerce.

Zones first. Nightly rentals are allowed in some zones and subdivisions and not in others. The city's planning page (opens in a new tab) links a Nightly Rental Map (opens in a new tab) and a zoning map (opens in a new tab). Look your address up before you buy or apply. Two examples from the city's own ordinances:

• RD zone subdivisions. Ordinance 2021-52 (opens in a new tab) and Ordinance 2023-16 (opens in a new tab) list subdivisions in the Residential Development zone where nightly rentals are not permitted: April Mountain, Mellow Mountain Estates, Meadows Estates Phases 1A and 1B, Fairway Meadows, Hidden Oaks at Deer Valley Phases 2 and 3, Chatham Crossing and West Ridge (Phases 1 and 2).
• Lockout units. In several zones, nightly rental of a lockout unit needs a conditional use permit. Ordinance 2023-16 also bars nightly rentals in certain storefront properties on Main Street, Heber Avenue and Park Avenue, with listed exceptions.

These are examples, not the full list. Zones change by ordinance, and we couldn't read the full Land Management Code online. The map and the Planning Department have the current answer. Your HOA or a deed restriction can also bar nightly rentals; the application asks about deed restrictions.

How to apply. From the license page:

1. Email the application to nightly_rental@parkcity.org. You get an activity number by email.
2. Use it to book a building inspection (435-615-5105). Then email the passed inspection report back.
3. Pay by card over the phone or by check once you get payment instructions. Approval usually takes 15 to 30 days, and the license comes by mail.

What the application asks. The city's application packet (opens in a new tab) asks for a federal ID or SSN, a state sales tax number, a property manager or local contact, the number and location of parking spaces, and whether the unit is a lockout unit. You must report changes within 10 business days, or the license is void.

Local contact. The packet asks for a local contact who can respond on site within 60 minutes. Ordinance 2022-23 (opens in a new tab), which amended Section 4-5-3, says the responsible party must live within a 1-hour drive or be a company with offices in Summit County, be reachable 24 hours a day and respond to calls within 20 minutes. Plan to meet the stricter one.

Inspection. The packet's inspection guide (dated Jun 8, 2023) checks, among other things:

• Smoke alarms in each bedroom, in the hallway outside bedrooms and on each floor; CO detectors outside bedrooms and on each floor. See how many smoke and CO alarms a rental needs.
• A 2A:10BC fire extinguisher, serviced within the past year, with a sign showing where it is.
• An escape opening in each bedroom, handrails on stairs with four or more risers and guardrails 30 inches or more above grade.
• GFCI outlets in the kitchen, near bathroom sinks and tubs, and on hot tub motors and heaters. See hot tub rules and safety.
• Strapped water heaters with altitude de-rating stickers, proper venting and 36 inches of clearance at water heaters and furnaces. No gas appliances in sleeping areas without specific changes. See gas fireplace safety.
• Parking spaces of at least 9 by 18 feet, counted at inspection.

The guide says no inspection is scheduled for a home with only a temporary certificate of occupancy.

Fees. The city's fee schedule (opens in a new tab), effective Sep 4, 2025, lists these lodging license fees:

Those two bedroom fees add up to $28.74, the same per-bedroom fee shown on the city's older application form (opens in a new tab). A new 3-bedroom license would come to 3 × $28.74 + $149 = $235.22. The packet says fees are set after the inspection and prorated by quarter. Confirm the amount when the city sends payment instructions.

Renewal. The packet says all Park City business licenses expire on Sep 30 each year. New and renewal applications both need a passed inspection first, per Ordinance 2022-23.

Summit County, outside city limits

Homes in unincorporated Summit County, including the Snyderville Basin areas with Park City mailing addresses, need a county license instead. The county's business licensing page (opens in a new tab) says:

• Nightly rental licenses are required for rentals of less than 30 days, for both the owner and any company that manages the home.
• The fee is $350, and county license fees are not prorated.
• Licenses run until Jan 15, when they must be renewed.
• You must pass a Park City Fire Department inspection. The county asks you not to apply until you know you can pass.
• Processing usually takes 5 to 10 business days and can take up to 30 days.
• A change of ownership needs a new application. Questions go to the County Clerk's office at 435-336-3204.

The county page doesn't describe zones, occupancy or local contact rules. The county code is linked from the same page.

Occupancy and sales taxes

Utah taxes short stays twice. The Tax Commission's Publication 56 (opens in a new tab) says lodging of less than 30 days is subject to both sales tax and transient room tax, and stays of 30 or more consecutive days are exempt from both. You report both to the Tax Commission, not to the city.

The rates below are from the Tax Commission's combined sales tax chart (opens in a new tab) and its transient room and other taxes chart (opens in a new tab), both in effect as of Oct 1, 2026:

Park City: 9.55% + 3.00% + 1.07% + 1.00% = 14.62%. The chart says the Snyderville Basin Transit District is in unincorporated Summit County, uses Park City as its mailing city and is generally ZIP 84098. Use the location code for the home's actual location, not its mailing address.

A few notes:

• The chart breaks the combined sales rate into several state and local parts. We report only the total, which is what you charge.
• Publication 56 says the statewide transient room tax is 1.07%, and counties other than Salt Lake may charge up to 4.5%.
• The Tax Commission updates these charts every quarter. Recheck them before each new quarter's direct bookings.

What Airbnb and Vrbo collect for you there

What Utah says. The Tax Commission's Publication 71 (opens in a new tab) says a marketplace facilitator with more than $100,000 of Utah sales must collect sales tax and "all sales-related taxes," including transient room tax. Lodging is taxed at the rental's location. A seller who sells only through a facilitator doesn't need a Utah sales tax license for those sales. That changes if you also take bookings outside a marketplace, such as direct bookings.

Airbnb. Airbnb's Utah tax article (opens in a new tab) says it collects and remits, on the listing price including cleaning and guest fees, for stays of 29 nights or fewer:

• Utah combined sales tax
• Utah state transient room tax
• Local transient room taxes (county, municipal and tourism)

The article doesn't name Park City or Summit County. Its rates are out of date against the Tax Commission's. It lists the state transient room tax at 0.32% and combined sales tax at 5.95% to 8.35%. The Tax Commission lists 1.07% and, for Park City, 9.55%. Use the Tax Commission's numbers for anything you collect yourself.

Vrbo. Vrbo's US tax list (states N to Z) (opens in a new tab) shows it collects and remits Utah combined sales and use tax, state transient room tax and local transient room tax on all Utah stays under 30 nights, starting Oct 1, 2019. It lists no rates.

The sales tax number. The city's license page says hosts listing through Airbnb or Vrbo don't need a separate state sales tax number, because the platforms report the taxes. But the city's application packet asks for a state sales tax number, and Ordinance 2022-23 says no license takes effect until one is provided. Ask the licensing desk which applies to you before you apply.

What stays your job:

• Direct bookings and any channel that doesn't remit. Charge the full 14.62% (or your county location's total) and file it with the Tax Commission.
• A city license either way. Platform tax collection doesn't license the home. Ordinance 2022-23 also lists failure to collect and deposit sales tax as grounds to revoke a license.

Filing and registering for the taxes you must file yourself

• Register with the Utah State Tax Commission. The city's license page gives www.tax.utah.gov and (801) 297-2200.
• Returns. Publication 56 says to report sales tax on form TC-62M or TC-62S and transient room tax on TC-62T.
• Marketplace sales. Publication 71 says a licensed seller files its sales tax returns but doesn't report the sales a facilitator already reported.
• Filing frequency and due dates. The pages we read don't set these out for lodging. The Tax Commission tells you your filing period when you register.

Other local rules

From Section 4-5-3 as amended by Ordinance 2022-23, and the city's nightly rental complaints page (opens in a new tab):

Snow and upkeep. Clear snow in winter for safe access and for off-street parking. Keep up the yard and structure in summer to match the neighbors. Housekeeping service is part of a management license. See mountain cabin rental essentials, how to winterize a rental and keypad locks in cold weather.

Trash. Cans can't sit at the curb for more than 24 hours, and the property must be free of piled-up garbage.

Parking. On-street parking must not block traffic, pedestrians or public safety. Your application lists the spaces you provide, and the inspection counts them.

Noise and occupancy. The owner and licensee are responsible for occupancy and noise. Violating the noise ordinance, occupancy loads or designated parking is grounds for revoking the license. The pages we read don't state a guest limit or quiet hours. The complaints page sends noise complaints after 10 pm to police non-emergency at 435-615-5500. See how to prevent parties and noise monitors for rentals.

Shared walls and driveways. A single-family home or duplex that shares access, a wall or a driveway with another home needs that owner's written consent.

No commercial use. No outdoor display of goods, no signs beyond the sign code and no commercial uses the zone doesn't allow.

Complaints. Neighbors report non-emergency issues through the city's code violation form, and the city says to allow one to two business days for a response.

What the city doesn't regulate. The complaints page says the city generally doesn't regulate listings, interior cosmetic conditions, snow removal on private property, fractional ownership or long-term rentals. It cites Utah Senate Bill 271 (2023) as barring the city from limiting where fractional ownership homes go.

Post your local contact, parking rules and trash schedule for guests. The emergency info sign and your house manual can carry them.

Where to check for changes

• Park City nightly rental license (opens in a new tab) and Nightly Rental Map (opens in a new tab)
• Park City municipal code (opens in a new tab), Sections 4-5-3 and the Land Management Code
• Summit County business licensing (opens in a new tab) for homes outside city limits
• Utah sales tax rate charts (opens in a new tab), updated each quarter, and Publication 56 (opens in a new tab)
• Airbnb Utah taxes (opens in a new tab) and Vrbo tax list (opens in a new tab)

For other markets, see how to find the rules for your city. For income tax, see short-term rental taxes for US hosts. To see what a stay leaves you after platform fees, use the Airbnb fee calculator.