- Short-Term Rental Unit: A short-term rental unit is a residential dwelling that is rented for less than 30 continuous days. This includes, but is not limited to, a cabin, house, condominium, or apartment. A short-term rental unit is not a hotel, motel, or bed and breakfast establishment or homestay.
- Short-Term Rental Unit Marketplaces: Short-term rental unit marketplaces are businesses that receive compensation for providing a platform (typically a website) through which customers rent residential units, such as homes, apartments, and condos, on a short-term basis from third parties
- Licenses for vacation rentals are regulated at the local level. Be sure to check with your local jurisdiction for the requirements in your area.
- Public Chapter 787 (2020), effective January 1, 2021, requires short-term rental unit marketplaces to collect and remit local occupancy taxes for short-term rental units rented through a marketplace.
- The short-term rental unit marketplaces must register with the department and remit the local occupancy taxes. These taxes include:
- The Tourist Accommodation Tax (Title 7, Chapter 4, Parts 1 and 2);
- The Hotel Occupancy Tax (Title 67, Chapter 4, Part 14; and
- Any privilege tax imposed by private act on the occupancy of a hotel, motel, or similar establishment. The short-term rental unit marketplaces must collect the tax at the rate adopted by the city, county, or metropolitan government where the short-term rental unit is located. The short-term rental unit marketplaces must remit the occupancy taxes to the department in the same manner they remit sales tax.
- A list of local occupancy tax rates can be found here.
FIRE & SAFETY
- Smoke alarms and carbon monoxide alarms are to be installed and maintained in accordance with the applicable building construction safety standards as provided in §68-120-101 in buildings constructed on or after:
- January 1, 2016; or
- (B) July 1, 2017, if the building is being used as a short-term rental unit, as defined by §67-11-101.
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