Maui County vs Salt Lake City

Hawaii Effectively Banned | Utah Effectively Banned

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
Salt Lake City, Utah
Status Effectively Banned
Permit Fee Contact city for current details
Tax Rate ~12.17% combined (state + local sales + county TRT + municipal TRT)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine Contact city for current details; violations may incur daily fines

Both cities have comparable STR regulatory environments.

Permits & Licensing

Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount for STR licensing, while Salt Lake City charges Contact city for current details. Maui County renewal is annual, and Salt Lake City renewal is annual. Both cities share a similar regulatory stance, classified as "Effectively Banned."

Tax Obligations

In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). In Salt Lake City, hosts pay ~12.17% combined (state + local sales + county TRT + municipal TRT). A key difference: platforms like Airbnb automatically collect taxes in Salt Lake 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 Salt Lake City, violations can result in Contact city for current details; violations may incur daily fines. 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 →

Salt Lake City Overview

Traditional STRs (Airbnb-style) are prohibited in all residential zones. Short-term lodging is only permitted in downtown and mixed-use zoning districts, where operators must meet hotel/motel-class licensing and building standards.

Contact: Salt Lake City Planning Division — (801) 535-7700

Full Salt Lake City guide →

Frequently Asked Questions

Is it easier to Airbnb in Maui County or Salt Lake City?
Maui County is classified as "Effectively Banned" while Salt Lake City is "Effectively Banned." Maui County's permit fee is Set by annual budget ordinance — contact Planning Dept for current amount compared to Contact city for current details in Salt Lake City. Both cities have comparable regulatory frameworks.
Which city has higher STR taxes — Maui County or Salt Lake City?
Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET), while Salt Lake City charges ~12.17% combined (state + local sales + county TRT + municipal TRT). Notably, Salt Lake 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. Salt Lake City: Contact city for current details; violations may incur daily fines. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Maui County and Salt Lake City have day limits for Airbnb?
Maui County has no annual day limit. Salt Lake City has no annual day limit.
Which city is better for first-time Airbnb hosts — Maui County or Salt Lake 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. Salt Lake City charges Contact city for current details with ~12.17% combined (state + local sales + county TRT + municipal TRT). Automatic tax collection in Salt Lake City makes compliance easier for beginners.