Sandy, UT Short-Term Rentals: Taxes & Fees (2026)

Sandy City Code section 15-11-8 makes STR taxes and fees a licensing condition, not an afterthought. Every owner holding a short-term rental business license (STRL) must pay all taxes and fees relating to the STR, and the code lists them by name: the special use permit application fee, the business license fee, property tax, sales tax, and the Utah transient room tax. The dollar amounts for the permit and license fees are not fixed in the ordinance text; they are established by resolution of the Sandy City Council, so owners confirm current figures with the Business License Section before applying.

Payment is not optional paperwork. Section 15-11-4 requires proof of payment of all required taxes and fees to be submitted by the applicant and verified by the Business License Official on request, and a copy of the applicant's Utah sales tax license must be filed with the initial STRL application. The STRL expires every July 1 and must be renewed before that date; failure to pay applicable taxes, fees, and fines is listed in section 15-11-6 as an independent ground for the Business License Official to deny, suspend, or revoke the STRL.

Section 15-11-8 also requires every online advertisement for the unit to display the STR special use permit number and the STRL business license number, warning renters that an unlisted rental is operating illegally. Because Sandy treats STR operation as a temporary privilege rather than a right, unpaid taxes or fees can end a license outright rather than merely triggering a late fee.