NOTICE TO ALL BRIAN HEAD HOMEOWNERS
WHO ARE RENTING THEIR CABIN/CONDO OR ARE
CONSIDERING THE RENTAL OF THEIR CABIN/CONDO
If you are currently renting or considering the rental of your cabin/condo on a nightly basis (less than thirty (30) consecutive days), the following information may pertain to you.
In order to rent your cabin/condo on a nightly basis you must FIRST procure a business license from the Town of Brian Head. You can download a business license application under the "business license" tab.
A fire inspection of the cabin/condo is required prior to renting out your home. You will find the fire inspection guideline as one of the documents on this webpage. There are six (6) items listed on the fire inspection that will need to be met prior to a license being issued. Once you are ready for a fire inspection, please call the Town Hall to request an inspection. There is a one time fee of $30.00 for the fire inspection. Once your business license application and fire inspection is completed, the Town Clerk will review the application for approval.
SALES TAXES & FEES COLLECTED
As part of conducting nightly rentals, you will be collecting sales tax, transient room taxes along with an Enhanced Service Business License Fee, also known as the shuttle fee.
You will need to contact the State Tax Commission at 801-297-2200 or 800-662-4335 or their website at http://tax.utah.gov/ to request a tax ID number. They will assist you in getting the information you need for a sales tax number. Or you can download the Enhanced Service Business License Fee Quarterly Report form from the town.
BUSINESS USING AIRBNB
Those businesses that are using Airbnb to collect their taxes are still responsible for collecting and submitting the quarterly report for the Enhanced Service Business License Fee, which is an fee paid directly to the town on a quarterly basis. Airbnb does NOT collect nor submit the 1.5% for the enhancement fee. Airbnb has stated it is the owner's responsibility to collect and report this fee to the town. If you have questions regarding this issue, please contact the Town Clerk.
CONDUCTING BUSINESS WITHOUT A LICENSE
Those renting out their cabin/condo without a valid business license is in violation of Town Code 3-2A-1, (conducting business without a license) and is punishable as a Class B misdemeanor with a fine of up to $1,000 and a tripled application fee ($480). All business license applications are submitted to the Town Clerk and the town staff will guide you through the necessary steps in order to become a valid business in Brian Head. You may contact the Town Clerk/Licensing Official at 435-677-2029 ext. 104 during normal business hours or firstname.lastname@example.org.