(A) Short-term rentals shall be a permitted use in Commercial and Resort Recreation zoning districts a conditional use in the following zoning districts:
(1) Agricultural;
(2) Forest Recreation;
(3) Residential; and
(4) Residential Estates.
(B) Short-term rentals shall be limited to one per parcel and may be approved as the main dwelling unit or the accessory dwelling unit, but not both.
(C) No dwelling in any zoning district shall be occupied or used as a short-term rental until the owner has obtained an approved:
(1) Short-term rental inspection from the County Building Official;
(2) Conditional use permit from the Planning Commission, if applicable; and
(3) Business license from the County Commission.
(D) Any short-term rental shall have its own unique transient room and sales and use tax numbers from the State of Utah. The owner or manager of any short-term rental shall collect and remit all transient room and sales and use taxes by the end of the year. Appropriate documentation shall be provided from the accommodation platform (Airbnb, Vrbo, etc.) certifying that the correct sales and use and transient room taxes have been collected and remitted on behalf of the owner of the short-term rental. The county shall suspend all permits and licenses for short-term rentals more than one year past due on applicable taxes until the owner has paid all applicable taxes.
(E) If a manager or individual is managing more than one short-term rental property in Garfield County, a separate inspection, conditional use permit, if applicable, business license shall be required for each short-term rental property in Garfield County, in addition to the business license required for the manager (i.e., property management company).
(Ord. 2021-2, passed 3-22-2021; Ord. 2022-6, passed 4-25-2022; Ord. 2024-1, passed 3-11-2024) Penalty, see § 111.99