Teton County, WY Short-Term Rentals: Permit Requirements (2026)

Teton County's STR framework consists of two distinct regulatory regimes: the unincorporated County (Teton County Planning & Building Department, 200 South Willow Street, Jackson, 307-733-3959) and the incorporated Town of Jackson (Town Planning Department, planning@jacksonwy.gov).

(1) UNINCORPORATED TETON COUNTY (most of the county including the Wilson area, Moose, Kelly, the South Park area outside Town limits, Hoback Junction, Teton Village area, Jackson Hole Mountain Resort base, and the rural valley). Per LDR Section 6.1.4.A: 'No residential unit or portion of a residential unit may be rented such that occupancy is limited to less than 31 days.' This is a hard 31-day minimum stay rule that applies to all residential properties countywide unless the parcel falls within one of the enumerated exception developments listed in LDR Section 6.1.5. Outside those listed developments, STR use is not curable through any permit, variance, or special use process; renting a single-family home in unincorporated Teton County for fewer than 31 days is a Land Development Regulation violation regardless of how the home is advertised.

Properties that ARE eligible (LDR Section 6.1.5 enumerated developments) must still confirm their Zoning Verification Certificate (ZVC) status with the Planning & Building Department before listing. Within Teton Village specifically, units in Areas I & II are zoned PR (Planned Resort) and STR use is generally permitted as a matter of zoning, though individual condominium HOA covenants (e.g., Teton Mountain Lodge, Hotel Terra, Four Seasons Residences) may impose additional restrictions. For Spring Creek Ranch the cap is 200 STR units out of 301 total. For Jackson Hole Golf & Tennis Resort, only the dedicated cabin units (not the surrounding single-family residences) qualify.

Accessory Residential Units (ARUs, also called guest houses, caretaker units, or detached secondary dwellings) are governed by LDR Section 6.1.11.B and have stricter occupancy rules: rental periods must be a minimum of 90 days AND occupants are limited to persons employed within Teton County, family members, or unpaid guests of the owner. ARUs may not be used as STRs under any circumstance, even in the listed resort developments.

LDR Section 9.5 defines 'family' for occupancy purposes as either related individuals OR not more than six (6) unrelated individuals living together as a single housekeeping unit. This definition limits how unrelated guests may occupy a residence outside of permitted STR developments.

(2) TOWN OF JACKSON (incorporated municipality at the south end of Jackson Hole valley containing Town Square, Snow King Resort, the central commercial corridors, and surrounding residential neighborhoods). Effective January 1, 2024, the Town adopted a new STR regime that distinguishes between properties inside the Lodging Overlay/Planned Resort Zone and those in residential zones outside the Overlay.

All Town of Jackson STRs require BOTH a Basic Use Permit (BUP) approved by the Planning Director under Town LDR processes AND a Town of Jackson Business License from the Finance Department (annual renewal). BUP review timeline is up to 45 days after the application is deemed sufficient; business license review is up to 30 days.

INSIDE the Lodging Overlay/Planned Resort Zone (the immediate areas surrounding Town Square and Snow King Resort, established by ordinance in 1994 to concentrate tourist accommodations near amenities): STR BUP is a standard, one-time approval with no annual renewal required; no neighbor noticing required; applications accepted by email to planning@jacksonwy.gov; no annual rental-night cap.

OUTSIDE the Lodging Overlay (residential zones NL-1 through NL-5, NM-1, NM-2, NH-1, R, MHP, and OR): STR BUP must be renewed annually by December 31; mandatory written neighbor noticing within 200 feet annually; applications must be submitted through the Town's SmartGov portal (email/paper not accepted); MAXIMUM 60 total rental nights per calendar year per unit; MAXIMUM 3 separate stays per calendar year; written HOA approval required if HOA exists; rental dates tracked via fillable PDF form submitted to Planning. Violation of the 60-night cap, 3-stay maximum, or operating without a BUP results in a MINIMUM 5-YEAR DENIAL of any future STR BUP for the property.

Application submittal materials (Town BUP) include a written narrative describing the proposed STR use, floor plan showing all bedrooms used for STR, parking plan showing required onsite spaces, ownership/authorization documentation, housing mitigation compliance table, and (for residential-zone applicants) the neighbor-noticing affidavit and HOA approval letter.

(3) STATE OF WYOMING TAX REQUIREMENTS apply to all rentals of fewer than 31 days countywide (in both the County and Town). Under Wyoming Statute 39-15-101 et seq., STR receipts are subject to: (a) 4% statewide sales tax; (b) Teton County's 2% general purpose local sales tax (currently in effect, total 6% sales tax in unincorporated Teton County and most of the Town); (c) within the Teton Village Resort District, an additional 2% Resort District Tax authorized under W.S. 39-15-204(a)(iv), bringing the Teton Village total sales tax to 8%; (d) Wyoming's 5% statewide lodging tax (3% to the Wyoming Office of Tourism, 2% remitted locally under W.S. 39-15-204(a)(ii)) on all sleeping accommodation receipts. Combined occupancy tax on a Teton Village STR therefore reaches 13% (8% sales + 5% lodging), and 11% on most other STRs in Teton County (6% sales + 5% lodging). Operators must register a sales/use tax license with the Wyoming Department of Revenue Excise Tax Division and file monthly returns. Marketplace facilitators (Airbnb, Vrbo) collect Wyoming sales and lodging tax on hosts' behalf where required, but the host remains responsible for confirming proper remittance and filing returns where the marketplace does not collect.

For reference, the Wyoming legislature in 2020 (HB 134) restructured the lodging tax to its current 5% statewide / 2% local distribution. A 2025 ballot question proposed adding an additional 2% local lodging tax in Teton County, which would bring the total to 7% lodging tax if approved.