Airbnb vacation rentals are governed by a variety of laws, regulations, and taxes based on where they are located. Airbnbs in Wyoming are subject to state mandates as well as county and city codes depending on their location.
Wyoming is the tenth largest state in the US by landmass but also its least populated. With vast unspoiled wilderness to explore, Wyoming is a popular destination for nature lovers, outdoorsy types, and sports enthusiasts looking for adventure. Wyoming is also home to the gorgeous Yellowstone National Park and Grand Teton National Park among other magnificent sprawls of nature. Wyoming is also a testament to an integral aspect of US history, recalling the pioneer times and the wild west. Even today it is not uncommon to spot animals like bear, bison, elk, and coyotes roaming its beautiful plains.
There are no specific laws and regulations (not counting taxes) governing Airbnbs imposed through the Wyoming state government and are instead specific to the county and city that the Airbnb belongs to. Many cities in Wyoming however lack formalized short term rental laws while others are in the process of writing regulations into their books.
The capital city of Wyoming, Cheyenne embodies the spirit of the Old West. Widely considered the rodeo and railroad capital of the US, Cheyenne is home to museums, historic mansions and hotels, a collection of steam engines, western themed attractions, and ranches. Cheyenne is also home to more, including a thriving art community, the award-winning Cheyenne Botanic Gardens which showcases curated displays of plants, shrubs and trees from around the world, the national historic landmark Wyoming State Capitol Building that dominates the Cheyenne skyline, and an eclectic selection of shopping and dining offerings.
The city of Cheyenne does not currently impose laws and regulations on Airbnbs within its borders.
Just a few minutes from the Jackson Hole Airport, Jackson offers different sights and attractions for each season. It is also a gateway to both the Yellowstone and Grand Teton national parks, is home to three major ski areas and the National Elk Refuge.
The town of Jackson requires prospective Airbnb hosts to first apply for a Basic Use Permit to request short term rental as a use for their property, ensuring that the intended use meets parking and building code standards. Once approved they can apply for a short term rental license. This must include proof of notice to neighbors within 300 feet, compliance with building, and fire codes. Licenses expire on December 31 each year and must be renewed. Jackson only permits Airbnbs within the approved Lodging Overlay and Snow King Resort District.
The city of Cody is a place where cowboy culture still thrives and where the new west begins. Cody offers spectacular vistas, virgin land, friendly people, and immense opportunity for outdoor adventure, recreation, and entertainment under the vast open skies of Wyoming. Cody also has two entrances to Yellowstone National Park.
The city of Cody defines short term vacation rentals as a living space leased for less than 30 consecutive days. Cody recognizes a number of different structures as Airbnb vacation rentals depending on whether they are located in a residential zoning district or commercial zoning district. In most areas, the city only permits single bookings, i.e. where a single group rents the entire Airbnb. Airbnbs and other short term rentals are classified as lodging facilities and must register to pay lodging tax. Each Airbnb dwelling must be inspected for compliance prior to being listed including compliance with the intended use and fire/safety inspection.
The historic city of Buffalo is nestled in the foothills of the Big Horn Mountains. From a main street that is home to a dozen historic buildings including the Occidental Hotel to the Jim Gatchell Museum that has over 15,000 artifacts from the American old west and a plethora of historical sites nearby including Fort Phil Kearny, Wagon Box Fight, and the infamous ‘Hole in the Wall’ where Butch Cassidy, the Sundance Kid and the rest of the Wild Bunch used to hideout. It is also a great sports tourism destination, offering skiing, boating, camping, hunting, fishing, hiking, mountain climbing, and so much more nearby.
The city of Buffalo only permits Airbnbs and other short term rentals in business (B) zones and residential zone 2 (R-2) after obtaining a variance from the city.
The state of Wyoming imposes a number of taxes on Airbnbs located within its borders through the Wyoming Department of Revenue. These include:
Wyoming Sales Tax – 4% This includes the total listing price inclusive of cleaning and guest fees, for reservations 29 nights or less.
Wyoming Lodging Tax – 5% This includes the total listing price inclusive of cleaning and guest fees, for reservations 29 nights or less.
Resort District Tax This includes the total listing price inclusive of cleaning and guest fees, for reservations 29 nights or less, in Teton Village and Grand Targhee only.
Both counties and cities in Wyoming may impose additional taxes of varying rates. Administered through the Wyoming Department of Revenue, these include:
Local Sales Tax This includes the total listing price inclusive of cleaning and guest fees, for reservations 29 nights or less. This varies by county and typically ranges between 1% and 2%.
Local Lodging Tax This includes the total listing price inclusive of cleaning and guest fees, for reservations 29 nights or less. This varies by county and city and typically ranges between 1% and 4%.
Apart from laws and regulations relevant to your location, make sure you check with other rules related to your property, such as contracts, leases, condo board, co-op, and HOA rules as well as tenant organization rules.
The rules that govern Airbnbs in Wyoming depend on the individual laws, regulations, and taxes imposed by the state, county, and city where your Airbnb is located. If you are finding it difficult to parse through the different codes applicable, it can be helpful to seek the advice of a lawyer or consultant to ensure you are aware of the up-to-date rules applicable to your Airbnb.