Short Term Rental of Cabins and/or Condos


NOTICE TO ALL BRIAN HEAD HOMEOWNERS

WHO ARE RENTING THEIR CABIN/CONDO OR ARE

CONSIDERING THE RENTAL OF THEIR CABIN/CONDO

HOMEOWNERS:

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.

FIRE INSPECTION
A fire inspection of the cabin/condo is required prior to renting out your unit.  You will find the fire inspection guideline as one of the documents on this webpage.  There are six (6) items of fire safety 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 the inspection is completed and your application submitted to the Town Clerk, the staff 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 Servicel 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.  

We encourage all homeowners who have not yet obtained a business license, but conduct nightly rentals to submit a business license application to the Town Clerk as soon as possible in order to avoid a citation. 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 nleigh@bhtown.utah.gov.