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 pertains 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. The items listed on the fire inspection will need to be in compliance before an inspection is scheduled. No license will be issued until the fire inspection is completed. Once you are ready for a fire inspection, please call the Town Hall to request an inspection. There is a $30.00 fee for each 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, sales tax, transient room taxes along with an Enhanced Service Business License Fee, also known as the shuttle fee are to be collected. Those using Airbnb, Vrbo, Travelocity, and other advertising platforms that collect state taxes on your behalf DO NOT collect the Enhanced Service Fee (1.5%). It is your responsibility to collect and remit the Enhanced Service fee directly to the Town on a quarterly basis. The quarterly report form is available to download on the Town's website.
Regardless of the advertising platform you use, a sales tax ID# is required in order to hold a business license with Brian Head Town. The tax ID# is part of the application process and if you have applied for a sales tax ID#, but have not yet received your number, you can include a copy of your tax commission confirmation of application made for a sales tax ID#.
The State Tax Commission contact information: 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. If you have applied for a sales tax ID# but have not yet received your number, you can submit a copy of confirmation of application made to the Tax Commission for sales tax ID.
BUSINESS USING AIRBNB AND/OR VRBO
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 or Vrbo and others do NOT collect nor submit the 1.5% the enhancement fee to the Town. It is the owner's responsibility to collect and report this fee to the Town on a quarterly basis. 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 ($450). 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 email@example.com.