Introduction

Short-term rentals (STRs), often referred to as vacation rentals in Garfield County, Montana, are legally permitted but regulated by local authorities. The county allows STRs in standard zoning districts, such as rural and residential areas, through a 2015 amendment to the Land Use and Development Code. This regulation does not extend to Planned Unit Developments (PUDs) unless specifically allowed by individual development guidelines. STRs thrive in settings such as rustic cabins and homes that attract both tourists seeking outdoor recreation and visitors looking for unique stays away from urban centers. The market caters more to tourists enjoying the scenic landscapes of Montana, although some properties are also appealing to business travelers drawn to local events or natural beauty. Property owners engaging in STRs must obtain a state sales tax license and are responsible for paying applicable sales taxes. The Garfield County Community Development Department oversees these regulations and provides guidance to property owners. For more information on regulations and registration, visit the Garfield County Community Development website at.

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Disclaimer

Lodge Compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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