Short-term rentals, often referred to as vacation rentals, are legal in Garfield County, Nebraska, following a resolution passed in December 2015 that allowed such rentals in standard zoning districts, excluding Planned Unit Developments (PUDs). These rentals typically thrive in rural settings, where property owners often offer cabins and houses that cater to both tourists and travelers attending local events. The market is primarily driven by tourism, as visitors seek accommodations in scenic areas for recreational activities. Property owners intending to operate short-term rentals must obtain a state sales tax license and adhere to local building permit requirements for any modifications made to their properties. The Garfield County Board of County Commissioners oversees the regulations related to short-term rentals, ensuring compliance with zoning laws. For further details, visit the official Garfield County website at.