Short-term rentals in Moab, explained properly.

Sec. 5.67.100(D) sets maximum occupancy of any nightly rental at ten persons at any one time. If the property has a fire sprinkler or other fire suppression system acceptable to the Moab Fire Chief and the owner obtains the Fire Chief's written approval, the City Treasurer may approve a greater maximum occupancy.

Sec. 5.67.030(C) requires an inspection by the Building Inspector, Fire Chief and Health Department before issuance of a license and as often as necessary for enforcement. The rental must also meet all applicable building, health and fire codes for the intended use (Sec. 5.67.100(B)).

Sec. 5.67.100(E) requires every sleeping room of a nightly rental to be equipped with smoke and CO (carbon monoxide) detectors.

Under Sec. 5.67.100(I), failure to respond in a timely manner may result in a violation and possible fines to the owner or property manager, or revocation of the nightly rental license.

Sec. 5.67.100(G) and (H) say impact fees are calculated under Chapter 13.25 and water and sewer rates under the rate formulas in Chapter 13.24. We haven't reviewed those chapters, so this page gives no amounts.

Sec. 5.67.100(F) lists the taxes. Sales tax for each location must be reported and remitted to the Utah State Tax Commission under current state requirements (Secs. 5.67.020(C), 5.67.030(A)). City rates haven't been reviewed yet, so this page gives none and totals none; State rates are on the Utah state page. Check the City's current rates before you budget.

Sec. 5.67.090: an owner or property manager who allows occupation as a nightly rental without first obtaining a license is guilty of a Class A misdemeanor, and the fine is imposed for each day the violation continues. Any other violation of the chapter may be punished, at the City's election, as a Class A misdemeanor or by civil action to enjoin or abate; in civil enforcement the City may recover reasonable attorney fees and court costs. The dollar amount of the fine hasn't been reviewed yet; confirm it with the City.

Denial may rest on any ground in Sec. 5.04.040 or on a failure to meet application requirements (Sec. 5.67.050); appeals of a denial follow Sec. 5.04.050 (Sec. 5.67.060). A license may be revoked for any ground in Sec. 5.04.080 or for violating the operating or management standards (Sec. 5.67.070), and the revocation procedure and appeal follow Sec. 5.04.090 (Sec. 5.67.080). We haven't reviewed Chapter 5.04, so this page doesn't list the grounds, deadlines or the right to cure.

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.