Vacation Permit Requirement
Your vacation rental permit agreement with the County specifically states that you must meet all applicable local and state regulations. Personal property tax is collected by the County for vacation rentals.
Is my Short-Term Rental a business?
The Department of Revenue has determined that a property owner is engaged in a taxable business activity when they do at least one of the following:
- Advertise the availability of their property for overnight accommodations through online marketplaces, newspapers, or other publications.
- Hire a property manager to handle the rental of the property.
- Engage in short-term rentals three or more times in a year. (Rental for 30 continuous days or more is not a taxable business activity and is not counted in determining the threshold for collecting and reporting taxes.)
What type of items are taxable for a short-term rental?
State law requires that you report to the Assessor’s Office all business assets used in rental activity. A residence used as a short-term rental property is subject to business property tax assessment on each piece of furniture, equipment, furnishings from the kitchen, living room, dining room, and bedroom, artwork, dinnerware, cookware, hot tubs, barbecue, games and any other property that you provide renters as part of the rental activity.