Short-Term Rental Laws in Park City, Utah

Park City's Land Management Code permits nightly rentals (<30 days) only in zones that explicitly list nightly rental as an allowed use — typically General Commercial (GC), Recreation Commercial (RC), Historic Recreation Commercial (HRC), and certain master-planned resort and hotel overlays. Most residential zones (Single Family, HR-1, HR-2, HRL) do not permit nightly rental. The city's online zoning lookup is the binding source — a Realtor's "STR-friendly" claim is not. Check the parcel's zoning class before any offer.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Operating a nightly rental requires an active Nightly Rental Business License through the Park City Department of Licensing and Sales. The application bundles: proof of ownership, floor plan, parking plan, state + Summit County tax registration, building/life-safety inspection (smoke/CO detectors, egress, posted occupancy limits, working fire extinguisher), and a designated local contact person reachable 24/7. Licenses renew annually. Enforcement is active: Code Compliance officers cross-check Airbnb/Vrbo listings against the license database. Operating without a license triggers stop-rental orders and per-day fines.

Combined short-term lodging tax in Park City is approximately 12.482% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

Park City + Summit County + Utah State (sales tax + state TRT 0.32% + local TRT + resort communities tax; combined effective lodging tax around 12.5% — confirm current city rate at checkout)

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.