Heber Valley short-term rentals: Heber City, Midway and Wasatch County.

Who licenses your rental?

An address that says “Heber City” or “Midway” isn’t proof the property is inside those city limits. Neighborhoods such as Timber Lakes sit in unincorporated Wasatch County. The property’s actual location decides the license, the rules and the tax rate.

Heber City

• Rentals need a city business license, which the city uses to enforce its short-term rental rules.
• The 2025 update caps occupancy at 16 guests, or one per 200 square feet if that’s lower.
• Quiet hours run 10 p.m. to 7 a.m., there’s no street parking for guests, and the rules must be posted inside and near the entrance.
• The owner or property manager must live within 10 miles.
• County health and fire inspections are required.
• Where an HOA’s rules restrict rentals and the HOA registers with the city, the city won’t license rentals in that neighborhood.

Midway

• Nightly rentals are allowed only inside the Transient Rental Overlay District.
• In September 2026 the city council removed Turnberry, Turnberry Woods, Midway Village, Rising Ranch and some other areas from the overlay. If you own there, confirm your status with the city before taking new bookings.
• Outside the Resort Zone, a conditional use permit is also needed. Rules include two vehicles parked outside, occupancy of two per bedroom plus two, and a strike system: a warning letter, then loss of the license for a repeat violation. The city has said owners who lose a nightly rental permit can’t reapply.

Unincorporated Wasatch County

Short-term rentals are limited to specific areas, and generally only where the HOA rules or the original development approval allow them. Some communities, such as Timber Lakes, add their own restrictions. Check both county zoning and your HOA before you count on rental income.

Lodging tax by town

Utah rentals under 30 days carry the combined sales tax plus transient room taxes. Wasatch County raised its transient room tax to the 4.5% maximum on October 1, 2025. Combined rates are from the Utah State Tax Commission chart effective April 1, 2026, and transient room taxes from the chart effective October 1, 2025:

Rates change quarterly. Confirm the rate for your exact address on the Tax Commission’s rate chart.

Who files the returns?

Utah’s marketplace rules require platforms such as Airbnb and Vrbo to collect and remit sales tax and transient room tax on bookings made through them. You still collect and file on direct bookings under your own Utah sales tax license, and the local license is required either way.

What it means for your books

1. Use the right rate for your location. Heber City, Midway and the county differ by more than two points, which adds up on direct bookings.
2. Record the gross booking, not the payout, with platform fees, cleaning and taxes booked separately.
3. Keep platform-collected tax apart from tax you owe on direct bookings.
4. Track your overlay or HOA status. A zoning change can end rental income, so plan your cash and your loan payments around it.
5. Budget local management. If you live more than 10 miles away, a Heber City rental needs a local manager, and that fee belongs in your numbers.

Why mountain towns? I’m a mountain lover. I ski, I mountain bike, and I’d rather be outdoors in the mountains than almost anywhere. Helping owners here keep clear books is my kind of work. — Brian

This guide is general information, not tax or legal advice. Rules, caps, fees and rates change often in mountain towns, so confirm current requirements with your town or county and your CPA.