Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://tax.utah.gov
Tax Breakdown
4.85%
State Sales Tax
4.85%
Lodging / TOT
Est. Total Tax Burden~10.85%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Sales/use tax applies. Salt Lake City restricts STRs to primary residences. Park City (major ski STR market) has permit requirements. St. George growing STR market.
Major City Rules
3 cities tracked
Salt Lake City
Highly Restricted
Primary residence only, permit required, inspector approval
Park City
Moderate
STR permit required, capped in some zones, very active ski market
St. George
Host Friendly
Business license, growing STR market near national parks
Housing Market Data — US Census ACS
ACS 5-Year 2022
1,162,654
Total Housing Units
8.6%
Vacancy Rate
70.7%
Owner-Occupied
29.3%
Renter-Occupied
48,306
Seasonal/Vacation Units
4.2%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.