Salt Lake County, UT Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- License fee basis
- Same as general business license fee, §5.08.040
- Fee set by
- Consolidated fee schedule, county council approved
- Licenses required
- One per separate short-term rental property
- Tax certification
- Applicant must certify all taxes, incl. room tax, paid
- Ongoing duty
- Sales tax account must stay current during licensure
- Violation counting
- Each day of unpaid tax/fee is a separate violation
Summary
A short-term rental in unincorporated Salt Lake County pays the same annual fee as a general business license, set in the county's consolidated fee schedule, not a flat dollar amount in the code itself. Owners must also certify they've paid all applicable taxes, including the transient room tax, and keep a sales tax account current the whole time the license is active.
5.19.050 - License—Fee. The annual fee for a license under this chapter shall be the same as the general business license fee, as defined in Section 5.08.040 of this title. A license with applicable fee is required for each separate short-term rental property. ... 5.19.030.B. The application shall include a statement by the applicant affirming that the applicant is currently in compliance with all legal requirements and has paid all applicable taxes, fees and other charges, including but not limited to the transient room tax. ... 5.19.070.D. The licensee must have a sales tax collection and sales tax accounting number for the rental operation and the sales tax number must be included on the short-term rental application. All applicable taxes, charges and fees, including the transient room tax, must be paid in full during the period of licensure.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 49).
Full Breakdown
040: a per-place-of-business charge plus an additional per-employee fee, both set in the consolidated fee schedule approved by the county council and kept on file with the licensing official rather than printed as a dollar figure in the ordinance. A separate license, and separate fee, is required for each individual short-term rental property; operators running several units cannot cover them under one license. The fee obligation is tied directly to tax compliance. 030(B), the license application itself must include a signed statement affirming the applicant is currently in compliance with all legal requirements and has paid all applicable taxes, fees and other charges, including but not limited to the transient room tax.
070(D) reinforces this: the licensee must hold a sales tax collection and accounting number for the rental operation, list that number on the application, and keep all applicable taxes, charges and fees, including the transient room tax, paid in full for the entire period the license is held. 140. 020, which include failing to pay personal property taxes, Utah sales taxes, or other required fees.
Violations & Fines
Under §5.19.090, each day a violation occurs, or that applicable taxes and fees remain unpaid, counts as a separate violation for prosecution purposes, so an unpaid transient room tax balance can accrue daily counts rather than a single citation. A license may also be suspended or revoked under §5.19.040(B) for any violation of Chapter 5.19 or any ground in §5.07.020, including unpaid taxes or fees. An applicant or licensee may appeal a denial, suspension or revocation under the procedures in §§5.02.140 through 5.02.180 of the county code.
Frequently Asked Questions
How much does a short-term rental license cost in Salt Lake County?
Does the STR license fee cover the transient room tax?
What happens if I don't pay my STR taxes or fees on time?
Do I need a separate license for each rental unit I operate?
Sources & Official References
Other rules in Salt Lake County
How Salt Lake County compares: Cities with the Highest Short-Term Rental Taxes·Compare Salt Lake County to another location·View the Utah short-term rentals overview
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