State guide

Wyoming Short-Term Rental Laws: Lodging Tax and Local STR Permits

Wyoming short-term rental rules explained through the mandatory 5% lodging assessment, local rate-chart lookup, and Jackson's overlay, permit, neighbor-notice, and annual-night rules.

  • 100+ U.S. cities
  • Official sources
  • Address used only for local rules

Compliance layers

Four Layers to Verify Before Your Wyoming Property Goes Live.

State Framework

Understand the statewide rules, tax layer, and authority given to cities and counties.

Local Permit

Match the address to the correct city or town permit, notice, renewal, and operating rules.

Tax Obligations

Check state and local licensing, filing, and marketplace collection responsibilities.

County Records

Verify the separate rental-registration or property-record steps for the relevant county.

Direct answer

Wyoming STR rules at a glance

Wyoming lodging tax has a mandatory 5% statewide lodging assessment plus any voter-approved local pennies. The state tax layer does not decide whether a home may operate as an STR; zoning, land-use permits, business licenses, and local operating limits remain address-specific.

State lodging assessment
5% mandatory statewide lodging assessment.Wyoming DOR says the assessment is separate from voter-approved local pennies.
Local rate
Local pennies must be resolved from the current Wyoming rate chart.The latest dated chart is the current chart when no later rate change is posted.
Jackson example
Jackson requires both a business license and a Basic Use Permit.The local path changes depending on whether the property is inside the Lodging Overlay/Planned Resort Zone.
  • A Wyoming lodging-tax result is not a permit

    Use the DOR rate chart for the address and the local planning authority for STR eligibility. Jackson's overlay and residential-zone limits show why a statewide conclusion is unsafe.

    Warning

Local decision rule

Choose the Wyoming local path from the property address

Resolve the county, city or town, zoning/overlay status, and current rate chart before advertising. Keep tax collection and land-use approval as separate records.

  • Save the current Wyoming rate-chart row

    Record the property address and the mandatory 5% assessment plus any local pennies shown for that jurisdiction.

    Required
  • Identify the local land-use authority

    Determine whether the property is inside a town boundary, county area, lodging overlay, planned resort zone, or residential zone.

    Required
  • Complete the business-license and permit path

    Do not advertise or accept guests until the controlling local authority confirms the applicable license and BUP workflow.

    Required

Concrete local example

Jackson shows why Wyoming needs an address-first hub

The assigned Jackson guide contains three decisions that cannot be generalized to every Wyoming address.

Two approvals
A Jackson STR needs both a Town business license and Basic Use Permit.The BUP is a planning approval, not a tax registration.
Overlay versus residential zone
Inside the Lodging Overlay/Planned Resort Zone, the initial BUP does not renew annually and neighbor noticing is not required; outside it, both differ.Use the current Town page for the applicable property path.
Residential operating cap
Outside the overlay, the Town page limits an STR unit to three separate stays and 60 total rental nights per calendar year.This is a Jackson rule, not a Wyoming statewide limit.

Failure conditions

Wyoming STR mistakes that change the result

The unsafe shortcuts are using the 5% assessment as a complete local rate, ignoring local pennies, or copying Jackson's residential cap to a different jurisdiction.

  • Omitting voter-approved local pennies

    Use the current DOR rate chart for the address; the state FAQ says local pennies may apply in addition to the mandatory assessment.

    Required
  • Treating a tax account as land-use approval

    A sales or lodging tax account does not replace the local business license or BUP.

    Required
  • Applying Jackson's 60-night limit statewide

    The three-stay/60-night cap is tied to the Town's outside-overlay program and must not be generalized.

    Required

From rules to action

Turn short-term rental rules into your next clear move.

Tell Pine what you’re trying to do. Pine can organize the official requirements into a practical plan—and help with the research, calls, emails, and follow-ups that come next.

Start with a common question

FAQs

Frequently Asked Questions

Wyoming's official FAQ identifies a mandatory 5% statewide lodging assessment plus any voter-approved local pennies.

Use the Wyoming Department of Revenue's current sales/use/lodging rate-chart portal and retain the address match.

No statewide operating permit is asserted here. Local land-use and business-license rules control; Jackson is one concrete example.

The Town distinguishes the Lodging Overlay/Planned Resort Zone from residential-zone properties, with different BUP renewal, neighbor-notice, stay, and night rules.