Short-term rentals in Hurricane, explained properly.

Section 10-51-13(C)(1) requires a complete application under Sec. 3-1-5 that also includes the name, address and phone number of the owner or other person the owner designates as property manager, who is responsible for ensuring compliance with the section, and a valid state tax number for remittance of transient lodging taxes. A whole home vacation rental owner also supplies a parking plan (Sec. 10-51-13(E)(7)), and a residential hosting facility owner supplies a parking plan that complies with Sec. 10-51-14.

Section 10-51-13(C)(4) applies to permitted single-family zones. "Owner" for this rule means any individual, corporation, partnership, limited liability company, trust or other entity with a legal or equitable ownership interest in the single-family dwelling, or any individual with an ownership or beneficial interest in such an entity. A whole home vacation rental and a residential hosting facility located in a residential zone may not be in the same single-family dwelling (Sec. 10-51-13(C)(3)).

Section 10-51-13(C)(3), a condition for issuing a short-term rental business license, says portions of a single-family dwelling may not be used as a short-term rental unless located within a recreation resort zone or appropriately licensed as a residential hosting facility under the regulations for that use (Sec. 10-51-14).

Section 10-51-13(D)(3): on a sale or other transfer of a property with a current, valid whole home vacation rental license, the purchaser or transferee applies for a new license within 45 days of purchase or transfer. If a complete application is not submitted within 45 days, or the licensing process is not completed within six months after applying, the purchaser or transferee is not issued a whole home vacation rental license (the subsection begins with an exception cross-referencing subsection (5), the one-time reinstatement option for a license terminated for non-renewal). Under (F)(1) a new license issued this way has a six-month probation starting on the date the license is issued; if the owner or guests commit two or more violations of the chapter, the City Planning Director revokes the license by written notice, an administrative decision that may be appealed to the City Appeals Board under Sec. 10-6-5. Under (F)(2) the license must be managed by a Hurricane City-licensed property management company with a staffed office within city limits, or by an owner who is a Hurricane City resident.

Section 10-51-13(F)(2) applies to whole home vacation rental business licenses issued to a purchaser or transferee under subsection (D)(3). It requires management by either (a) a property management company licensed by Hurricane City with a staffed office within city limits, or (b) an owner who is a resident of Hurricane City.

Section 10-51-13(D)(4) says revocation or non-renewal of a whole home vacation rental license ends the license holder's and owner's right to operate a whole home vacation rental at the property (subject to subsection (6)). Under (D)(5), a license terminated for non-renewal may be reinstated once if all of these are met: payment of a $2,500.00 penalty; payment of $750.00 for each day the property was rented as a short-term rental without a valid license after termination; a complete application with all associated fees within 45 days after termination; and completion of the licensing process within six months after termination. Under (D)(6) the one-time option is not available to whole home vacation rentals with one or more documented code enforcement violations of the chapter. The section's last amendment shown is Ord. No. 2026-14 (6-4-2026); the text read does not say which ordinance set the amounts.

Section 3-10-7 says no person shall occupy any unit at a transient lodging facility for longer than 30 consecutive days (not applying to law enforcement or emergency personnel), and then says vacation rental properties may be occupied for longer than 30 days but must still comply with all vacation rental regulations. Section 3-10-1 defines a short term or vacation rental as a detached single-family dwelling unit used as a transient lodging facility, and a transient lodging facility as an establishment that receives payment for the use of any unit for one to 30 days, including a vacation rental property.

Section 10-51-13(E) applies to property licensed as a whole home vacation rental. No tenant or guest may park on a public street beyond the frontage of the rental property, and none may park or allow recreational vehicles or trailers of any kind on the public street. Off-street parking must be on the same lot as the dwelling, at one vehicle per bedroom, and tandem spaces on a driveway may be used. No off-street parking space may be located in front of the living area of the dwelling unless there is a circular driveway. The number of vehicles permitted for the occupants is restricted to the number of off-street spaces the owner provides. The owner supplies a parking plan that complies with the section with the business license application. Residential hosting facilities have separate parking standards (see that rule).

For vacation rentals, Sec. 3-10-3 requires the license holder to tell the business license officer the total number of people the dwelling can safely accommodate at initial licensure or renewal and within 72 hours of any change. Section 3-10-5 makes it unlawful for a unit to be occupied by more people than it is designed or furnished to accommodate. Under Sec. 3-10-4(D), vacation rental business license owners must keep an accurate register of guests (name and permanent address, arrival and departure dates, vehicle license plate number, state, make, type and color, and verification of picture identification) that can be provided on demand of police, emergency services personnel or City officials. Under Sec. 3-10-6 a unit may not be rented, leased or registered to anyone under 18, and the person it is rented to is responsible for minors occupying it and must stay on the premises while minors are there. Under Sec. 3-10-9 every transient lodging facility must cooperate with fire, land use, code enforcement, building, health and other City inspections, with or without notice.

Section 10-51-14(A) allows a residential hosting facility to be established only if it can meet the chapter's development standards and a business license has been issued under Title 3. Operating without a current City business license is a violation and each day is a separate offense. A residential hosting facility is subject to all other applicable sections of the Code, including building and fire codes, transient lodging facility regulations and transient room tax requirements (Sec. 10-51-14(B)(12)).

Section 10-51-14(B) applies to all residential hosting facilities. Location: a single-family residential structure deemed suitable for habitation. Only one accessory dwelling unit (ADU) may be used as a residential hosting facility on any one lot. Rentable guestrooms are limited to not more than four bedrooms in the entirety of one ADU. The total number of occupants, including an owner, owner's family and guests occupying the home at one time, is no more than ten, and maximum occupancy must be posted in each rentable guestroom. No more than one booking and no more than one party may occupy the facility at any one time. Guestrooms must meet current international residential codes for egress and have smoke and CO2 detectors, and a fire exiting route plan must be posted in each sleeping guestroom. Meals, if offered, are served only to overnight guests. Parking: two off-street spaces for the owner and one space per guestroom, on the same lot; tandem parking is permitted for one space only; spaces directly in front of garage doors do not count; no off-street parking in the front yard setback other than the existing driveway; vehicles are limited to the off-street spaces provided; no recreational vehicles or trailers on the public street; and a parking plan is submitted with the license application. One sign, not larger than one foot by two feet, may advertise the facility and may not be illuminated other than by a single down-facing low-wattage fixture. A building permit is required before structural modifications or additions; a license is not issued for a property modified without one unless all applicable fines are paid and the Building Official is given adequate evidence that the work complied with the building and fire codes. Which zones permit a residential hosting facility depends on the zoning code.

Section 3-10-12 says that, in addition to denial, suspension, revocation or refusal to renew a license under Secs. 3-1-9 and 10-51-17, a licensee who operates a transient lodging facility in violation of Chapter 3-10, or a manager who permits it, is guilty of an infraction punished for each offense by a fine as provided in Sec. 1-4-1. Operating a residential hosting facility without a current City business license is a violation and each day is a separate offense (Sec. 10-51-14(A)). On a license issued to a buyer, two or more violations during the six-month probation lead to revocation by the City Planning Director (Sec. 10-51-13(F)(1)).

Utah Code section 10-8-85.4 defines a short-term rental as a residential unit, or part of one, offered for occupancy for fewer than 30 consecutive days. A city may require the owner or lessee to get a business license or other permit before operating a short-term rental. A city may not prohibit listing or offering a short-term rental on a booking website, and may not fine or prosecute someone solely for listing one; it may use a listing as evidence that a rental took place if it has additional information showing a violation. Cities may not regulate booking websites, but a city that allows short-term rentals in some or all residential or commercial zones may ask a website to remove a listing that violates its business license or zoning requirements, identifying the listing's URL and the reason. A city that charges transient room tax may give listings to the county auditor as evidence that the tax may be owed. The section was last amended in the 2025 First Special Session (effective November 6, 2025).

The Utah State Tax Commission says amounts paid for temporary lodging (a hotel, motel, inn, tourist home or similar accommodation for less than 30 consecutive days) are subject to both sales tax and transient room tax. Stays of 30 consecutive days or longer are exempt from both. Charges such as cleaning fees are taxable for both sales tax and transient room tax. Sales tax is reported on form TC-62M or TC-62S and transient room tax on TC-62T.

The Utah State Tax Commission lists the state sales and use tax rate as 4.85%. Local sales taxes are added on top and vary by city and county; the Tax Commission publishes the combined rate for each location in quarterly rate charts at tax.utah.gov/sales/rates. Lodging is taxed at the rate for the rental's location, not the owner's mailing address.

Transient room tax is charged on stays of less than 30 consecutive days, in addition to sales and other applicable taxes. The Tax Commission says the rate for a location may combine: a 1.07% statewide transient room tax; an extra 0.25% state transient room tax in Salt Lake County; a county-wide transient room tax (up to 4.5% in counties other than Salt Lake County; Salt Lake County imposes 4.25% plus a 0.5% tourism transient room tax); and a city or town transient room tax of up to 1% (with an additional amount allowed for cities that meet certain requirements). Check the Tax Commission's current rate chart for the exact rate at a location.

The Tax Commission says every seller with an established presence in Utah must have a Utah sales tax license, and lists accommodations of less than 30 consecutive days among the businesses that typically must register. You apply online through the Taxpayer Access Point (tap.utah.gov). Sellers whose sales all go through a marketplace facilitator do not need a license for those facilitated sales unless they also make sales outside the marketplace.

Under Utah's marketplace rules, a marketplace facilitator is treated as the seller of what it facilitates and must collect sales tax and all sales-related taxes, including transient room tax. Sellers cannot opt out of having the facilitator collect, and are not liable for taxes the facilitator must collect. A host with a Utah sales tax license still files returns but does not report sales made through a marketplace.