Park City Short-Term Rental Laws (2026)

Can you operate a short-term rental in Park City?

Park City treats short-term (nightly) rentals as a zoning use, not a blanket right. Rentals under 30 days are lawful only in zoning districts where the Land Management Code lists nightly rental as an allowed or conditional use — generally the resort-oriented and Old Town areas — while several residential neighborhoods (e.g., Prospector-area zones) restrict them. Properties outside city limits fall under Summit County rules instead, which differ by county zone.

Permits & licenses in Park City

Every nightly rental inside Park City limits needs a city Nightly Rental Business License before hosting, in addition to any zoning approval. The city also expects state tax registration so lodging taxes are remitted.

1. 1

   Confirm zoning eligibility

   Verify the property's zoning district allows nightly rental (or obtain a Conditional Use Permit where required) via the Park City Planning Department (planning@parkcity.org).

2. 2

   Apply for the Nightly Rental Business License

   Submit the city's Nightly Rental License application (applications are emailed to nightly_rental@parkcity.org) with property, owner, and local-contact details.

3. 3

   Register with the Utah State Tax Commission

   Register for a sales tax account so Utah sales tax and transient room taxes can be reported through Taxpayer Access Point (TAP).

4. 4

   Meet safety and operational requirements

   Comply with the city's nightly-rental standards (posting license/contact info, occupancy, parking, trash) as set out in city guidance.

5. 5

   Renew annually

   Nightly rental business licenses renew on a recurring basis with the applicable fee; keep the license current to avoid enforcement.

Fees: License and application fees apply per the city's current fee schedule (amounts not confirmed from an official source this session — see parkcity.gov).

Short-term rental taxes in Park City

Short stays (under 30 consecutive nights) in Park City are subject to Utah state and local sales tax plus stacked lodging taxes: a county/municipal transient room tax and Park City's resort community sales tax. Per the Utah State Tax Commission, transient room tax 'is charged in addition to sales and other applicable taxes,' rates vary by location and can change quarterly, and providers file electronically via TAP (Form TC-62T) on the same schedule as sales tax returns. Major platforms typically collect Utah lodging taxes, but the operator remains responsible for confirming full remittance.

Operating rules

Penalties for illegal short-term rentals in Park City

Operating without a license or outside an eligible zone exposes the owner to city code enforcement, and unpaid lodging taxes accrue state penalties and interest. Specific fine amounts were not confirmed from an official source this session.

• ⚠Fines/citations for unlicensed nightly rental operation (amounts per city code — see parkcity.gov)
• ⚠License denial, non-renewal, or revocation for repeat violations
• ⚠Zoning enforcement action for rentals in districts where the use is not allowed
• ⚠Utah State Tax Commission penalties and interest for unfiled or unpaid sales and transient room taxes

Official sources

1. [1]Park City — Nightly Rentals guidance (official PDF)
2. [2]Park City — Permits (Building/Planning, CUP info)
3. [3]Park City — Ordinance No. 2021-06 (LMC code amendment)
4. [4]Utah State Tax Commission — Transient Room Tax
5. [5]Utah State Tax Commission — Sales & Use Tax Rates
6. [6]Summit County, UT — Short-Term Rentals (unincorporated areas)

Summarized from the official sources above as of 2026-07-03. Informational, not legal advice — always confirm requirements with the jurisdiction before acting.