Wyoming Short-Term Rental Laws (2026)

Wyoming short-term rental compliance has two layers. State law imposes sales tax and a mandatory statewide lodging assessment, while cities and counties decide where short-term rentals are allowed and what local approvals apply. The Town of Jackson and unincorporated Teton County use separate land-development rules, so the property address matters.

This 2026 guide uses current Wyoming Department of Revenue, Wyoming Legislature, Town of Jackson, and Teton County sources. It removes unsupported license and tax claims previously attributed to Cheyenne, Casper, and Laramie without official support.

Wyoming Short-Term Rental Laws - Quick Answer

No universal state STR permit: Wyoming does not issue one statewide short-term rental operating license.
Sales tax: Lodging is subject to Wyoming sales tax at the state and applicable local rate.
State lodging assessment: Wyoming imposes a mandatory 5% statewide lodging assessment.
Optional local lodging tax: Voter-approved local lodging pennies may apply in addition to sales tax and the statewide assessment.
Jackson: Every legal STR inside the Town needs both a business license and a Basic Use Permit.
Teton County: Unincorporated county rules are different, and rentals shorter than 31 days are generally prohibited unless the property is in an approved short-term-rental overlay.

What Counts as a Short-Term Rental?

Wyoming does not use one operating-law definition for every city and county. Local definitions control local land use:

The Town of Jackson defines a short-term rental as rental of all or part of a residential unit for fewer than 30 consecutive days.
Teton County describes rentals of fewer than 31 days as lodging use and limits that use to approved areas.

This one-day difference illustrates why a generic statewide definition is unsafe. Read the current ordinance for the municipality or unincorporated county where the parcel is located.

Wyoming Sales and Lodging Taxes

The former article stated that Wyoming had no state lodging tax. That was incorrect. Wyoming has imposed a statewide lodging assessment since January 1, 2021.

Mandatory 5% Statewide Lodging Assessment

Wyoming Statute § 39-15-104(h) imposes a 5% assessment on lodging services in addition to sales tax. The Wyoming Department of Revenue's Excise Tax FAQ explains that lodging tax has two components:

the mandatory 5% statewide lodging assessment; and
any voter-approved local lodging pennies.

Of the statewide assessment, 3 percentage points support statewide tourism and 2 percentage points are distributed locally under the statutory formula. That distribution does not turn the 5% assessment into an optional local tax.

Sales Tax and Local Lodging Pennies

Lodging charges are also subject to Wyoming sales tax. The base state sales tax is 4%, and applicable local-option sales taxes vary by location. Use the Department of Revenue's current Sales and Use Tax Rate Charts for the property location.

Separately, Wyoming Statute § 39-15-204(a)(ii) permits voter-approved local lodging excise tax in statutory increments. The correct combined charge therefore depends on:

the state and local sales-tax rate;
the mandatory 5% statewide lodging assessment; and
any voter-approved local lodging pennies.

Do not use the former article's approximate Cheyenne, Casper, Laramie, or Jackson percentages. Verify the current destination rate by location and filing period.

Marketplace and Direct Booking Duties

A marketplace may collect taxes for covered reservations, but the operator should confirm the platform agreement, tax statement, and Wyoming registration requirements. Reconcile direct bookings and every platform separately. Keep gross lodging charges, cleaning and mandatory fees, exemptions, platform tax reports, and filed returns.

Local Operating Rules

Wyoming's state tax registration does not establish that a residential property may operate as a short-term rental. Land-use approval, business licensing, building rules, private covenants, and nuisance standards remain address-specific.

Before advertising, confirm:

whether the parcel is inside a town or city;
whether it lies in unincorporated county territory;
the zoning district and any lodging or resort overlay;
the required business license, use permit, or planning approval;
occupancy, parking, fire, trash, and neighbor-notice rules; and
HOA, condominium, and lease restrictions.

Town of Jackson Short-Term Rental Rules

The Town's official Short-Term Rentals page distinguishes properties inside the Lodging Overlay or Planned Resort Zone from residences outside those areas.

Business License and Basic Use Permit

Every legal short-term rental within the Town of Jackson needs both:

a Town business license, renewed annually; and
a Basic Use Permit from the Planning Department.

The Town says a business license may take up to 30 days and a BUP may take up to 45 days after a complete application is accepted. The permits may be pursued concurrently.

Inside the Lodging Overlay or Planned Resort Zone

An STR inside the Lodging Overlay or Planned Resort Zone requires a standard BUP. The Town currently says:

the BUP does not require annual renewal;
annual neighbor notice is not required;
the application is submitted to the Planning Department by email; and
a new owner of an already approved STR still needs a business license.

Ordinance 1402 governs size restrictions for STRs within the Lodging Overlay. Confirm the parcel and proposed unit against the current overlay map and land-development regulations.

Outside the Lodging Overlay - Residential Zones

Beginning January 1, 2024, Jackson allows limited STR activity outside the Lodging Overlay in specified residential zones. The current rules include:

a maximum of three separate stays per calendar year;
a maximum of 60 total rental nights per STR unit per calendar year;
eligibility only in the listed NL-1 through NL-5, NM-1, NM-2, NH-1, R, MHP, and OR zones;
annual notice to neighbors within 200 feet and notice to an HOA when applicable;
a BUP that expires December 31 and must be renewed for each operating year;
submission of booked rental dates to Planning and updates when dates change;
a parking plan and floor plan; and
a five-year BUP ineligibility period for properties that violate the STR requirements.

A nominal 30-day lease that limits actual occupancy to fewer than 30 days is treated as a short-term lease. The Town says leases of 31 days or more are outside these STR rules.

See Checkmate's Jackson Airbnb management page for local operations support.

Unincorporated Teton County Rules

Do not apply Town of Jackson rules to a parcel outside Town limits. Teton County's official Short-Term Rental Violations page and FAQ state that rentals for fewer than 31 days are prohibited unless the property is within an approved short-term-rental or lodging overlay.

A marketplace listing, nearby resort, Jackson mailing address, or payment of lodging tax does not prove that the parcel is in an eligible overlay. Confirm the County zoning map and written planning interpretation before booking guests.

Cheyenne, Casper, and Laramie

The former article asserted specific lodging-facility licenses, STR business licenses, conditional-use permits, inspections, local-agent mandates, and approximate tax rates for Cheyenne, Casper, and Laramie. Those statements were not retained because current official support was not established during this audit.

Hosts in those markets should contact the city planning, business licensing, fire or building, and Wyoming Department of Revenue offices for the exact address. General zoning, nuisance, building, and tax duties may still apply even when a city has no STR-specific permit program.

Checkmate maintains local market pages for Cheyenne, Casper, and Laramie. These pages provide operations support, not legal authorization.

Insurance and Private Restrictions

Standard homeowners coverage may exclude commercial transient rental activity. Ask the insurer to confirm property, liability, loss-of-income, guest-caused damage, wildfire, water, and recreational-risk coverage for the actual use.

Also review recorded covenants, HOA or condominium rules, and the lease. A Town or County approval does not override a private minimum-stay restriction, rental prohibition, occupancy cap, or parking rule.

Wyoming Host Compliance Checklist

Confirm jurisdiction. Identify the incorporated municipality or unincorporated county.
Confirm zoning. Map the parcel, overlay, resort zone, and allowed lodging use.
Read private restrictions. Review the declaration, HOA rules, condominium documents, and lease.
Obtain local approval. Complete every business license, BUP, neighbor notice, and planning requirement before advertising.
Register for tax. Determine sales tax, the 5% statewide lodging assessment, and voter-approved local lodging pennies.
Audit platforms. Document which taxes each platform collects and identify direct-booking duties.
Prepare the property. Meet current building, fire, occupancy, parking, sanitation, and posting rules.
Track limits. For Jackson residential-zone STRs, document the three-stay and 60-night annual caps and every rental date.
Calendar renewals. Track annual business licenses and any permit expiration such as Jackson's December 31 residential BUP deadline.
Keep records. Preserve approvals, notices, floor and parking plans, guest records, platform reports, returns, and complaint responses.

Common Wyoming Compliance Mistakes

Claiming Wyoming has no state lodging tax despite the mandatory 5% statewide assessment.
Reporting only the lodging assessment and omitting applicable sales tax or local lodging pennies.
Using approximate city tax rates instead of the current Department of Revenue rate for the address.
Applying Town of Jackson rules to unincorporated Teton County.
Assuming all Jackson residential properties may rent without the specified zone, BUP, neighbor notice, three-stay cap, and 60-night cap.
Treating a 30-day paper lease with shorter actual occupancy as a long-term rental in Jackson.
Relying on unsupported city-license summaries for Cheyenne, Casper, or Laramie.
Assuming a platform collects every Wyoming tax for every booking channel.

Official Sources

Bottom Line

Wyoming hosts must combine state tax compliance with exact local land-use approval. Collect and report sales tax, the mandatory 5% lodging assessment, and applicable local lodging pennies. In the Jackson area, first determine whether the parcel is inside the Town or unincorporated Teton County, then verify its overlay and permit path. This guide is general information, not legal or tax advice.