Overview: Are Short-Term Rentals Allowed in Ephraim, UT?

Yes, short-term rentals are allowed in Ephraim City, Utah. Ephraim explicitly defines "public accommodations" (including motels, hotels, bed & breakfasts, and vacation rentals) as subject to a 1% Transient Room Tax on rentals shorter than 30 days. However, no explicit city-specific licensing or zoning restrictions for STRs were found in the provided documents. STRs likely operate as "dwelling units" under general residential zoning, but compliance with building, zoning, and tax regulations is required.

How to Start a Short-Term Rental Business

1. Zoning & Land Use Compliance:

   • Verify your property is in a zoning district that permits residential rentals. STRs must adhere to Ephraim’s Land Use Ordinance (Chapter 10).
   • Obtain a Land Use Permit from the Planning Director before any structural changes or new use.

2. Building & Safety Requirements:

   • Secure a Building Permit for any construction, alteration, or electrical/plumbing work.
   • After completion, obtain a Certificate of Occupancy from the Building Inspector.

3. Tax Registration & Compliance:

   • Register with the Utah State Tax Commission to collect and remit the 1% Transient Room Tax.
   • File quarterly/monthly tax returns as directed by the Commission.

Required Documents & Permits

| Requirement | Details | |------------------------|-----------------------------------------------------------------------------| | Land Use Permit | Required before building permits; ensures zoning compliance. | | Building Permit | For renovations, additions, or safety upgrades (e.g., fire escapes). | | Certificate of Occupancy | Issued after final inspection to certify habitability. | | Tax Registration | Utah State Tax Commission account for Transient Room Tax collection/remittance. | | Site/Floor Plans | May be required for permits; must show compliance with setback/safety rules.|

City & State Regulations

Ephraim City (Local)

• Transient Room Tax: 1% tax on gross revenue for rentals <30 days. Applies to hotels, motels, B&Bs, and "public accommodations" (interpreted to include STRs).
• Tax Collection: Administered by the Utah State Tax Commission via contract with Ephraim City.
• Occupancy Definition: "Transient" = <30 consecutive days.
• Exemptions: Nonprofit religious/charitable entities.
• Zoning: STRs must comply with underlying residential/commercial zoning (e.g., R1, C1). Bed & breakfasts are explicitly allowed in some zones (see Land Use Matrix).

Sanpete County (County)

No county-specific STR regulations found in the provided content.

Utah State

• Transient Room Tax Authority: Ephraim’s tax is authorized under Utah Code § 59-12-301 (Part 3A of Title 59, Chapter 12).
• State Tax Commission Role: Collects/oversees Ephraim’s STR tax.

Key Contacts

| Authority | Contact | Role | |----------------------------|---------------------------------------------|--------------------------------------------------------------------------| | Ephraim City Mayor | John Scott | City executive; Ordinance oversight. | | Ephraim City Recorder | Candice Maudsley | Permits/licensing records; public document access. | | Utah State Tax Commission| utah.gov/tax | Transient Room Tax registration, filings, compliance. |

Phone/Email: Not provided in the documents. Contact via official city/state websites for details.

Source Links

1. Ephraim City Transient Room Tax Ordinance (ECO 25-09)
2. Ephraim City Land Use Ordinance

Critical Notes for Investors

• No STR-Specific License: Ephraim lacks a dedicated STR permit process (unlike other Utah cities). Focus on zoning, building, and tax compliance.
• Effective Dates:
  • Transient Room Tax: Effective Jan 1, 2026 (per ordinance).
  • Land Use Ordinance: Current as of Nov 4, 2015 (review for zoning updates).
• Future Changes: Monitor city council meetings for new STR-specific policies.

Disclaimer: This analysis is based solely on the provided documents. Consult Ephraim City Planning and the State Tax Commission for definitive guidance.