STR operators must register for a business license, home occupation permit, and transient room tax account.
To legally operate an STR, owners must: (1) obtain a SLC home occupation business license, (2) register with the Utah State Tax Commission for sales and TRT, (3) register with Salt Lake County for transient room tax, and (4) display the business license number in listings. The city maintains enforcement against unregistered listings, and listing platforms may be required to display permit numbers.
Contact your local code enforcement office for specific penalty information.
See how other cities in Salt Lake County handle registration rules.
See how Salt Lake City's registration rules rules stack up against other locations.
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