Short-Term Rentals in Wayne County, Utah

A countywide 3% transient room tax, on top of whichever license applies

Wayne County imposes a county transient room tax of 3% on lodging, per the Utah State Tax Commission's published county-by-county transient room tax listing -- a tax that applies regardless of whether the specific property sits in unincorporated county land or inside one of the county's incorporated towns. This is separate from, and in addition to, whatever state sales and lodging-related taxes also apply, and separate from any short-term-rental license fee itself. If you're modeling short-term-rental income for a Wayne County property, build the 3% county transient room tax into that model as a real, standing cost of doing business, not an edge case.

Unincorporated Wayne County: a county-issued license through the Clerk/Auditor

Wayne County has its own short-term rental ordinance and license application for unincorporated county land, with the application and related business-license, building-permit, and special-event forms available through the Wayne County Clerk/Auditor's office. Given how much of Wayne County's private land sits outside any incorporated town -- consistent with the county's overall public-land dominance discussed on the county hub -- a meaningful share of Capitol Reef-adjacent cabin and short-term-rental properties will fall under this unincorporated-county process rather than a town's ordinance.

The specific licensing conditions, fees, and inspection requirements for unincorporated Wayne County parcels weren't independently confirmed in detail during this research pass beyond the application's existence -- contact the Clerk/Auditor's office directly for the current application, fee schedule, and any inspection or safety-equipment requirements before assuming a specific process.

Torrey Town: its own ordinance, with a documented Fire Marshal inspection requirement

Torrey -- the incorporated town immediately outside Capitol Reef's entrance and the county's main tourism gateway -- administers its own short-term rental ordinance (Town Code Chapter 4), separate from the county's unincorporated-land process. Torrey's ordinance requires short-term rental properties to be inspected prior to initial licensing (and for cause afterward), and specifically requires an annual inspection by the Wayne County Fire Marshal -- meaning a county official carries out a town-level licensing requirement, worth knowing so you contact the right office. Documented life-safety requirements include carbon monoxide detectors, smoke detectors, ABC-rated fire extinguishers, and other International Building Code safety features in every licensed short-term rental. A license can be limited, suspended, revoked, or simply not renewed if these conditions aren't met.

Torrey's short-term rental ordinance is not static: a revision was proposed for adoption at a Torrey Town Council meeting in September 2025, meaning the specific requirements in effect by the time you're evaluating a property could differ from what's described here. If a specific parcel is inside Torrey's town limits, confirm the ordinance's current text and any recently-adopted amendments directly with the town rather than relying on a general summary.

Before buying Wayne County land with a rental plan in mind

1. Confirm whether the specific parcel is inside Torrey (or another incorporated town) or in unincorporated Wayne County -- the two run genuinely separate ordinances, licensing offices, and inspection regimes.
2. Budget for Wayne County's 3% transient room tax regardless of jurisdiction, on top of any applicable state taxes and the license fee itself.
3. For a Torrey Town parcel, confirm the ordinance's current requirements directly with the town given the proposed September 2025 revision, and expect an annual Wayne County Fire Marshal inspection with specific life-safety equipment (CO detectors, smoke detectors, ABC fire extinguishers) as a condition of licensing.
4. For an unincorporated-county parcel, contact the Wayne County Clerk/Auditor's office directly for the current short-term-rental application, fee schedule, and inspection requirements, since this page could not independently confirm those specifics beyond the application's existence.
5. Given how tourism-dependent the local economy is around Capitol Reef, confirm current demand and any local caps or moratoria on new short-term-rental licenses with the relevant office before assuming unlimited licensing capacity.