Maui County vs Park City

Hawaii Effectively Banned | Utah Legal with Permit

Disclaimer: General information only — not legal advice. Verify with your local government.

Maui County, Hawaii
Status Effectively Banned
Permit Fee Set by annual budget ordinance — contact Planning Dept for current amount
Tax Rate ~18% combined (11% state TAT + 3% county MCTAT + 4% GET)
Day Limit No limit
Renewal Annual
Platform Tax No
Max Fine $20,000 first offense; $10,000/day thereafter
Park City, Utah
Status Legal with Permit
Permit Fee $149 administrative fee + $28.74/bedroom (annual)
Tax Rate ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine Daily fines per violation; license revocation for repeat offenses

Park City has more favorable STR regulations overall.

Permits & Licensing

Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount for STR licensing, while Park City charges $149 administrative fee + $28.74/bedroom (annual). Maui County renewal is annual, and Park City renewal is annual. Overall, Park City has a more permissive regulatory environment (Legal with Permit) compared to Maui County (Effectively Banned).

Tax Obligations

In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). In Park City, hosts pay ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT). A key difference: platforms like Airbnb automatically collect taxes in Park City, but hosts in Maui County must collect and remit taxes themselves — a significant operational burden.

Day Limits & Restrictions

Neither city imposes an annual day limit on short-term rentals, giving hosts year-round flexibility.

Fines & Enforcement

Hosts operating without a permit in Maui County face penalties including $20,000 first offense; $10,000/day thereafter. In Park City, violations can result in Daily fines per violation; license revocation for repeat offenses. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

Maui County Overview

Ordinance 5909 (signed Dec 2025) phases out all apartment-zoned vacation rentals — STR use must cease by Jan 1, 2029 in West Maui and Jan 1, 2031 elsewhere. Existing STRH and B&B permits remain but are capped. Legal challenges are pending.

Contact: Planning Dept., Current Planning Division — (808) 270-8205

Full Maui County guide →

Park City Overview

Nightly Rental License required; only certain zones allow STRs (e.g., Old Town, Canyons Village). Areas like Prospector and Meadows Estates prohibit nightly rentals. Must pass building inspection and designate 24/7 local contact.

Contact: Park City Finance Department — (435) 615-5231

Full Park City guide →

Frequently Asked Questions

Is it easier to Airbnb in Maui County or Park City?
Maui County is classified as "Effectively Banned" while Park City is "Legal with Permit." Maui County's permit fee is Set by annual budget ordinance — contact Planning Dept for current amount compared to $149 administrative fee + $28.74/bedroom (annual) in Park City. Overall, Park City has a more host-friendly regulatory environment.
Which city has higher STR taxes — Maui County or Park City?
Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET), while Park City charges ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT). Notably, Park City benefits from automatic platform tax collection, while hosts in Maui County must handle taxes themselves.
Which city has stricter fines for illegal short-term rentals?
Maui County: $20,000 first offense; $10,000/day thereafter. Park City: Daily fines per violation; license revocation for repeat offenses. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Maui County and Park City have day limits for Airbnb?
Maui County has no annual day limit. Park City has no annual day limit.
Which city is better for first-time Airbnb hosts — Maui County or Park City?
For new hosts, consider the total cost of entry: Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount for permits with ~18% combined (11% state TAT + 3% county MCTAT + 4% GET) in taxes. Park City charges $149 administrative fee + $28.74/bedroom (annual) with ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT). Automatic tax collection in Park City makes compliance easier for beginners.