Is a short-term rental legal in Park City, UT?
Park City allows nightly (short-term) rentals — defined as rental of a dwelling unit for less than 30 days — but only where zoning permits it, and every unit must hold a City-issued Nightly Rental Business License before it can be advertised or rented.
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Legality is zoning-dependent, not based on whether the host is present. Nightly Rentals are an Allowed Use in most commercial/resort-oriented zones (e.g., General Commercial per LMC § 15-2.18-2; most of Historic Recreation Commercial per LMC § 15-2.5-2, except certain Main Street/Heber Ave/Park Ave storefront properties), a Conditional Use requiring a Conditional Use Permit in some historic-residential zones (e.g., HRL western sub-neighborhood, capped at 12 CUPs, and the Lower Rossi Hill HRL sub-neighborhood per Ordinance 2021-06), and prohibited by default in zones/sub-neighborhoods where Nightly Rentals are not listed as an Allowed or Conditional Use (e.g., HRL's McHenry Avenue sub-neighborhood) or where specifically banned by ordinance (Meadows Estates Phases 1A/1B, LMC § 15-2.13-2, per Ordinance 2020-38). Occupancy is controlled by the general Noise Ordinance and building/fire code occupancy-load limits rather than a fixed numeric STR guest cap in the code sections reviewed, so max_guests is left null. A property's private HOA/CC&R rules can independently prohibit nightly rentals even where zoning allows them.
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The full picture
Park City allows nightly (short-term) rentals — defined as rental of a dwelling unit for less than 30 days — but only where zoning permits it, and every unit must hold a City-issued Nightly Rental Business License before it can be advertised or rented. Whole-home nightly rentals are an outright Allowed Use in most commercial/resort zones (e.g., General Commercial, most of Historic Recreation Commercial), a Conditional Use requiring a Planning Commission permit in some residential-historic districts (e.g., the western and Lower Rossi Hill sub-neighborhoods of the Historic Residential Low-Density (HRL) zone, capped at 12 permits in the western sub-neighborhood), and prohibited outright in most other residential zones and in specific HOA-petitioned subdivisions such as Meadows Estates Phases 1A/1B (Ordinance 2020-38, effective July 30, 2020). Licensees must pass a Building Department inspection, designate a locally-based 24/7 responsible party (within a 1-hour drive, or with Summit County offices if a company, required to answer calls within 20 minutes), and hold a state sales tax number before the license takes effect. As of the fee schedule effective October 20, 2025, the Lodging business-license fee is $19.25/bedroom (Transit Service Enhancement Fee) plus $9.49/bedroom (Festival Facilitation Service Enhancement Fee) — $28.74/bedroom combined — plus a $17.00 administrative fee for new licenses/inspections or $149.00 for annual renewal; all Park City business licenses expire September 30 each year with renewal due October 1. Rentals under 30 days owe combined Utah state/county/city sales & use tax of 9.55% (Park City location code 22-030, rate in effect April 1, 2026) plus combined transient room tax of 5.07% (1.07% state + 3.00% Summit County + 1.00% Park City municipal, rates in effect January 1, 2026) — a total of roughly 14.62% in taxes on the rental amount. Marketplace facilitators (Airbnb, Vrbo, etc.) are required by the Utah State Tax Commission to collect and remit both sales tax and transient room tax on facilitated bookings. Violating noise, occupancy-load, parking, or sales-tax-collection rules is grounds for license revocation, and Utah Code § 10-8-85.4 bars the City from using a website listing alone (without other supporting evidence) as proof of an ordinance violation, and bars the City from fining a host solely for listing a property online.
Taxes on guests & hosts
| Tax | Rate | Applies to | Platform collects | Official source |
|---|---|---|---|---|
| Utah Combined State, County & Municipal Sales and Use Tax | 9.55% | Gross rental proceeds for stays under 30 days (Park City location code 22-030) | Yes | source |
| Combined Transient Room Tax (State + Summit County + Park City Municipal) | 5.07% (1.07% state + 3.00% Summit County + 1.00% Park City municipal) | Rental of a dwelling/lodging unit for stays under 30 consecutive days, in addition to the combined sales and use tax | Yes | source |
Enforcement
What we could not verify (4)
- Exact fine/citation dollar amount for operating a nightly rental without a license (as distinct from the documented late-renewal penalty schedule) was not located in an official source fetched during this task.
- The Conditional Use Permit application fee for nightly rentals in zones where CUP is required (e.g., HRL western/Lower Rossi Hill sub-neighborhoods) was not located in the fee schedule reviewed and is left null rather than guessed.
- A comprehensive, zone-by-zone list of every Park City zoning district's nightly-rental status (Allowed/Conditional/Prohibited) was not compiled — only General Commercial, Historic Recreation Commercial, and Historic Residential Low-Density were directly verified against the code. Hosts should confirm their specific parcel's zoning via the City's zoning map/Land Management Code before relying on this profile.
- Whether Park City's Nightly Rental License is formally distinct from (vs. a sub-type of) the general Business License for fee/renewal purposes was inferred from the fee schedule's 'Lodging' category; an explicit official statement equating the two was not independently located.
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Sources
- Park City Municipal Code § 4-5-3, Regulation of Nightly Rentals
- Park City Municipal Code § 15-2.1, Historic Residential-Low Density (HRL) District
- Park City Municipal Code § 15-2.5, Historic Recreation Commercial (HRC) District
- Park City Municipal Code § 15-2.18, General Commercial (GC) District
- Ordinance No. 2021-06 (Nightly Rentals as Conditional Use, Lower Rossi Hill sub-neighborhood, HRL District)
- Ordinance No. 2020-38 (Prohibiting Nightly Rentals in Meadows Estates Subdivision Phases 1A/1B)
- Park City Nightly Rental Complaints (definition of nightly rental, complaint process)
- Park City Business License FAQ (renewal, expiration, late penalties)
- Park City Fee Schedule, Effective October 20, 2025 (Business License Fee Schedule, Section 4)
- Utah Combined Sales and Use Tax Rates, Rates in effect as of April 1, 2026 (Part 1 of 2)
- Utah Other Sales Tax Rates and Fees (Transient Room Tax breakdown), Rates in effect as of January 1, 2026 (Part 2 of 2)
- Utah State Tax Commission Pub 71, Marketplace Facilitators and Marketplace Sellers
- Utah State Tax Commission, Marketplace Facilitators overview page
- Utah State Tax Commission, Form TC-69, Utah State Business and Tax Registration
- Utah State Tax Commission, Transient Room Taxes overview
- Utah Code § 10-8-85.4, Ordinances regarding short-term rentals -- Prohibition on ordinances restricting speech on short-term rental websites -- Evidence of short-term rental -- Removing a listing (effective 11/6/2025)
A markdown mirror of this page lives at /park-city-ut.md for AI tools and researchers.
STRWatch publishes educational information about short-term rental regulation, verified against the official sources linked above as of the date shown. It is not legal advice, and rules change — a city can move between our verification passes. For decisions with money at stake, confirm with the authority linked above or a local attorney.