{ "title": "Idaho Short-Term Rental Laws, Taxes and Local Rules: 2026 Tracker", "publisher": "Island Park Property Management Research", "site_identity": "Island Park Property Management Research is the independent research and reference section of IslandParkPropertyManagement.com.", "canonical_url": "https://islandparkpropertymanagement.com/research/idaho-short-term-rental-laws/", "dataset_version": "2026-07-29", "last_verified": "2026-07-29", "record_count": 64, "geographic_scope": "Idaho statewide, with city, auditorium-district, Island Park, and Fremont County layers", "verification_tiers": { "★": "Read directly against the controlling or current primary statute, agency source, ordinance, tax return, official form, election record, or official notice.", "●": "Supported by an official primary source, but the official materials contain an internal conflict or the available source is an official proceeding rather than a separately published current codification." }, "methodology": [ "Enumerated the 2026 statutory framework from Idaho House Bill 583 and current Idaho Code sections 67-6539 and 63-1804.", "Used the Idaho State Tax Commission city list to define the complete 23-city research universe and the auditorium page to define the five-district universe.", "Read each city rate against an issuing-city page, ordinance, official form, election material, or official report.", "Calculated a city lodging rate according to that jurisdiction’s own tax base: components were combined where the city says they both apply to lodging and kept separate where the ordinance creates mutually exclusive transaction categories.", "Calculated total rates as the 8% state baseline plus an applicable city lodging rate and, only for an exact address inside a district, the 5% auditorium-district rate.", "Recorded source conflicts instead of silently selecting a convenient figure." ], "fields": [ "record_id", "jurisdiction", "jurisdiction_type", "county", "tax_or_rule_type", "rate_percent", "tax_base", "stay_threshold_days", "effective_date", "expiration_date", "remittance_destination", "total_effective_lodging_rate", "component_combined", "hb583_implementation_status", "verification_tier", "primary_source_title", "primary_source_url", "source_page_update_date", "date_verified", "notes", "publish_status" ], "records": [ { "record_id": "ID-LAW-001", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Statewide legality", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho House Bill 583 (2026), official bill text", "primary_source_url": "https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0583.pdf", "source_page_update_date": "2026-03-16", "date_verified": "2026-07-29", "notes": "A county or city may not enact or enforce an ordinance that has the express or practical effect of prohibiting any type of short-term rental.", "publish_status": "publish" }, { "record_id": "ID-LAW-002", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Land-use classification", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho House Bill 583 (2026), official bill text", "primary_source_url": "https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0583.pdf", "source_page_update_date": "2026-03-16", "date_verified": "2026-07-29", "notes": "A short-term rental is treated as a nontransient residential land use for zoning and building-code purposes under the 2026 statute.", "publish_status": "publish" }, { "record_id": "ID-LAW-003", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Operational authorization", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho House Bill 583 (2026), official bill text", "primary_source_url": "https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0583.pdf", "source_page_update_date": "2026-03-16", "date_verified": "2026-07-29", "notes": "A county or city may not require a license, fee, permit, certification, or registration to operate a short-term rental.", "publish_status": "publish" }, { "record_id": "ID-LAW-004", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Generally applicable local law", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho House Bill 583 (2026), official bill text", "primary_source_url": "https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0583.pdf", "source_page_update_date": "2026-03-16", "date_verified": "2026-07-29", "notes": "Generally applicable noise, parking, nuisance, curfew, and traffic ordinances remain enforceable against short-term rentals, owners, and tenants.", "publish_status": "publish" }, { "record_id": "ID-PROHIB-01", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring owner occupation for any amount of time", "publish_status": "publish" }, { "record_id": "ID-PROHIB-02", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring professional property management", "publish_status": "publish" }, { "record_id": "ID-PROHIB-03", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring additional insurance", "publish_status": "publish" }, { "record_id": "ID-PROHIB-04", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring reporting of use or other statistics", "publish_status": "publish" }, { "record_id": "ID-PROHIB-05", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring additional fire protection or fire sprinklers", "publish_status": "publish" }, { "record_id": "ID-PROHIB-06", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring additional or improved means of ingress and egress", "publish_status": "publish" }, { "record_id": "ID-PROHIB-07", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring additional parking", "publish_status": "publish" }, { "record_id": "ID-PROHIB-08", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring modification to the physical structure of the property", "publish_status": "publish" }, { "record_id": "ID-PROHIB-09", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring inspections", "publish_status": "publish" }, { "record_id": "ID-PROHIB-10", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring internal or external signage, notices, or diagrams beyond the specifically permitted emergency-information handout", "publish_status": "publish" }, { "record_id": "ID-PROHIB-11", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Imposing a limit on the days a property can be rented", "publish_status": "publish" }, { "record_id": "ID-PROHIB-12", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring notices to neighboring properties", "publish_status": "publish" }, { "record_id": "ID-PROHIB-13", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring increased sewer or other utility capacity", "publish_status": "publish" }, { "record_id": "ID-PROHIB-14", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring a conditional use permit in a residential zone", "publish_status": "publish" }, { "record_id": "ID-PROHIB-15", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Limiting proximity to other short-term rentals", "publish_status": "publish" }, { "record_id": "ID-PROHIB-16", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Restricting the number of short-term rentals in a county or city", "publish_status": "publish" }, { "record_id": "ID-PROHIB-17", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Enumerated STR-only local requirement prohibited", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(2)(a), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Requiring the property to be improved to meet current building codes unless the same improvement would be required without regard to short-term-rental use", "publish_status": "publish" }, { "record_id": "ID-SAFETY-01", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "STR-specific local safety requirement permitted", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(3), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Functioning smoke alarms in sleeping areas, including the rooms identified by the statute where applicable", "publish_status": "publish" }, { "record_id": "ID-SAFETY-02", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "STR-specific local safety requirement permitted", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(3), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "A functioning fire extinguisher and a functioning carbon-monoxide detector on each floor", "publish_status": "publish" }, { "record_id": "ID-SAFETY-03", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "STR-specific local safety requirement permitted", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(3), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Removable escape ladders in sleeping areas with a window located above the ground floor, as described by the statute", "publish_status": "publish" }, { "record_id": "ID-SAFETY-04", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "STR-specific local safety requirement permitted", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(3), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "Maximum occupancy limits not exceeding the nontransient residential limits in the international building codes adopted by the Idaho Building Code Board", "publish_status": "publish" }, { "record_id": "ID-SAFETY-05", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "STR-specific local safety requirement permitted", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "effective statewide", "verification_tier": "★", "primary_source_title": "Idaho Code § 67-6539(3), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "An accessible information handout describing exits, fire-extinguisher locations, supplied first-aid kits, and an emergency phone number for the owner or manager", "publish_status": "publish" }, { "record_id": "ID-TAX-STATE-01", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "State sales tax on short-term lodging", "rate_percent": 6, "tax_base": "Taxable short-term lodging charges", "stay_threshold_days": "30 days or less", "effective_date": "", "expiration_date": "", "remittance_destination": "Idaho State Tax Commission", "total_effective_lodging_rate": "", "component_combined": "yes — combine with 2% Travel and Convention Tax for the 8% statewide baseline", "hb583_implementation_status": "", "verification_tier": "★", "primary_source_title": "Idaho State Tax Commission — Sales and Use Tax Online Guide and Lodging guidance", "primary_source_url": "https://tax.idaho.gov/taxes/sales-use/online-guide/", "source_page_update_date": "", "date_verified": "2026-07-29", "notes": "One of two separately named state taxes used to compute the 8% statewide baseline.", "publish_status": "publish" }, { "record_id": "ID-TAX-STATE-02", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Travel and Convention Tax", "rate_percent": 2, "tax_base": "Qualifying sleeping-room lodging, including vacation-home rentals and private campgrounds described by Tax Commission guidance", "stay_threshold_days": "30 days or less", "effective_date": "", "expiration_date": "", "remittance_destination": "Idaho State Tax Commission", "total_effective_lodging_rate": 8, "component_combined": "yes — combine with 6% Idaho sales tax for the 8% statewide baseline", "hb583_implementation_status": "", "verification_tier": "★", "primary_source_title": "Idaho State Tax Commission — Travel and Convention Tax", "primary_source_url": "https://tax.idaho.gov/taxes/taxes-on-sales/travel-and-convention-tax/", "source_page_update_date": "", "date_verified": "2026-07-29", "notes": "The 8% figure is arithmetic on two state components; it is not the formal name of a separate tax.", "publish_status": "publish" }, { "record_id": "ID-COLLECT-01", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Marketplace-facilitated booking collection", "rate_percent": "", "tax_base": "Applicable state and local taxes on bookings facilitated by a registered short-term-rental marketplace", "stay_threshold_days": "", "effective_date": "", "expiration_date": "", "remittance_destination": "Idaho State Tax Commission for state and auditorium-district taxes; applicable city for city local-option tax", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "", "verification_tier": "★", "primary_source_title": "Idaho State Tax Commission — Short-term Rental Marketplaces", "primary_source_url": "https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/lodging/rentals/", "source_page_update_date": "", "date_verified": "2026-07-29", "notes": "The marketplace collects and remits the applicable taxes on the transactions it facilitates, subject to the governing statute and agency guidance.", "publish_status": "publish" }, { "record_id": "ID-COLLECT-02", "jurisdiction": "Idaho", "jurisdiction_type": "state", "county": "", "tax_or_rule_type": "Direct-booking collection", "rate_percent": "", "tax_base": "Applicable state and local taxes on a booking accepted directly by the owner or lodging provider without a marketplace", "stay_threshold_days": "", "effective_date": "2026-07-01", "expiration_date": "", "remittance_destination": "Idaho State Tax Commission for state and auditorium-district taxes; applicable city for city local-option tax", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "", "verification_tier": "★", "primary_source_title": "Idaho Code § 63-1804(5), as amended by House Bill 583 (2026)", "primary_source_url": "https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch18/sect63-1804/", "source_page_update_date": "2026", "date_verified": "2026-07-29", "notes": "A direct-rental owner must comply with the requirements that § 63-1804 applies to a short-term-rental marketplace. Tax permits and filings remain distinct from the local operating permits barred by § 67-6539(5).", "publish_status": "publish" }, { "record_id": "CITY-SANDPOINT", "jurisdiction": "Sandpoint", "jurisdiction_type": "city", "county": "Bonner", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 14, "tax_base": "Short-term-rental occupancy / lodging of 30 days or fewer under the city program", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "2023-01-01", "expiration_date": "2035-12-31", "remittance_destination": "City of Sandpoint", "total_effective_lodging_rate": 22, "component_combined": "no — single lodging rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Sandpoint — Resort City Tax / Short-Term Rental Occupancy Tax", "primary_source_url": "https://www.sandpointidaho.gov/finance/page/resort-city-tax-short-term-rental-occupancy-tax", "source_page_update_date": "Current city page checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Total equals the 8% state baseline plus the 14% city lodging rate for a qualifying address inside Sandpoint city limits.", "publish_status": "publish" }, { "record_id": "CITY-PONDERAY", "jurisdiction": "Ponderay", "jurisdiction_type": "city", "county": "Bonner", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 10, "tax_base": "Hotel, motel, short-term-rental, and other qualifying occupancy under Ordinance 143R", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "2026-01-01", "expiration_date": "", "remittance_destination": "City of Ponderay", "total_effective_lodging_rate": 18, "component_combined": "no — Ordinance 150R excludes occupancy sales from the separate 1% general sales tax", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Ponderay — Ordinance 143R (occupancy tax) and Ordinance 150R (sales-tax exclusion)", "primary_source_url": "https://cityofponderay.org/wp-content/uploads/2025/12/ORD-No.-143R-Hotel-Motel-Tax-Amend_Official.pdf", "source_page_update_date": "Ordinances checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Companion source: https://cityofponderay.org/wp-content/uploads/2025/12/ORD-No.-150R-Local-Option-Sales-Tax-Amend_Official.pdf. Total equals 8% state plus 10% occupancy; the 1% general-sales component is not added to occupancy.", "publish_status": "publish" }, { "record_id": "CITY-MCCALL", "jurisdiction": "McCall", "jurisdiction_type": "city", "county": "Valley", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 8, "tax_base": "Lodging-business local-option taxes as presented by the city", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "2026-01-01", "expiration_date": "", "remittance_destination": "City of McCall", "total_effective_lodging_rate": 21, "component_combined": "yes — current city guidance presents an 8% local total for lodging businesses", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "●", "primary_source_title": "City of McCall — Local Option Tax", "primary_source_url": "https://www.mccall.id.us/197/Local-Option-Tax", "source_page_update_date": "Current city page checked 2026-07-29", "date_verified": "2026-07-29", "notes": "The current top-level city guidance and June 2026 transition notice state an 8% local total for lodging businesses. A lower-page FAQ still contains older 7% language. Total 21% applies to a qualifying McCall address inside the 5% Mountain Community Center District.", "publish_status": "publish" }, { "record_id": "CITY-DRIGGS", "jurisdiction": "Driggs", "jurisdiction_type": "city", "county": "Teton", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 8, "tax_base": "Lodging sales; other transaction categories carry separate rates and are not added to lodging", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "2026-01-01", "expiration_date": "", "remittance_destination": "City of Driggs", "total_effective_lodging_rate": 16, "component_combined": "no — category-specific lodging rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Driggs — Sales Tax / Ordinance 494-25", "primary_source_url": "https://driggsidaho.org/departments/city-clerk/sales-tax/", "source_page_update_date": "Voter approval 2025-11-04; effective 2026-01-01", "date_verified": "2026-07-29", "notes": "The city schedule lists 8% lodging, 2% liquor by the drink, 1% prepared food, and 0.5% retail. The lodging transaction uses the 8% category, not the sum of all categories.", "publish_status": "publish" }, { "record_id": "CITY-VICTOR", "jurisdiction": "Victor", "jurisdiction_type": "city", "county": "Teton", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 8, "tax_base": "Occupancy of 30 days or less", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "2026-01-01", "expiration_date": "2050-07-01", "remittance_destination": "City of Victor", "total_effective_lodging_rate": 16, "component_combined": "no — category-specific occupancy rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Victor — Sales Tax", "primary_source_url": "https://victoridaho.gov/departments/city-treasurer-finance/sales-tax", "source_page_update_date": "Current city page and 2025 ballot materials checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Victor publishes an 8% occupancy category and a separate 1% retail/liquor category. The categories are not added to one lodging sale.", "publish_status": "publish" }, { "record_id": "CITY-HAILEY", "jurisdiction": "Hailey", "jurisdiction_type": "city", "county": "Blaine", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 6, "tax_base": "Hotel, motel, and short-term-rental occupancy", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "2025-12-15", "expiration_date": "", "remittance_destination": "City of Hailey", "total_effective_lodging_rate": 14, "component_combined": "no — single occupancy rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Hailey — Ordinance 1353", "primary_source_url": "https://codelibrary.amlegal.com/codes/haileyid/latest/hailey_id/0-0-0-22732", "source_page_update_date": "Adopted 2025-11-10; effective 2025-12-15", "date_verified": "2026-07-29", "notes": "Rate increased from 4% to 6%. Total equals 8% state plus 6% city occupancy.", "publish_status": "publish" }, { "record_id": "CITY-SALMON", "jurisdiction": "Salmon", "jurisdiction_type": "city", "county": "Lemhi", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 6, "tax_base": "Qualifying lodging occupancy", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "2026-01-01", "expiration_date": "", "remittance_destination": "City of Salmon", "total_effective_lodging_rate": 14, "component_combined": "yes — existing 4% plus voter-approved additional 2%", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Salmon — Resolution 2025-06 and official November 4, 2025 election result", "primary_source_url": "https://files-backend.assets.thrillshare.com/documents/asset/uploaded_file/3912/Salmon/2cacdfd0-a5ae-4f98-9653-5a721542a60c/Resolution_2025-06__2__Local_Option_Tax_for_St.pdf?disposition=inline", "source_page_update_date": "Additional 2% effective 2026-01-01", "date_verified": "2026-07-29", "notes": "The 6% local figure is the official 4% existing occupancy rate plus the additional 2% approved for 2026. Official election results: https://app.enhancedvoting.com/results/public/lemhi-county-id/elections/nov2025/ballot-items/01000000-577e-8ae2-a89e-08de0678063c", "publish_status": "publish" }, { "record_id": "CITY-KELLOGG", "jurisdiction": "Kellogg", "jurisdiction_type": "city", "county": "Shoshone", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 5.5, "tax_base": "Short-term-rental occupancy", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "2023-06-01", "expiration_date": "", "remittance_destination": "City of Kellogg", "total_effective_lodging_rate": 13.5, "component_combined": "no — single occupancy rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Kellogg — Short-Term Rentals", "primary_source_url": "https://kellogg.id.gov/short-term-rentals/index.html", "source_page_update_date": "Current city page checked 2026-07-29", "date_verified": "2026-07-29", "notes": "The city page states a 5.5% short-term-rental occupancy tax effective June 1, 2023.", "publish_status": "publish" }, { "record_id": "CITY-LAVA-HOT-SPRINGS", "jurisdiction": "Lava Hot Springs", "jurisdiction_type": "city", "county": "Bannock", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 5, "tax_base": "Lodging occupancy under the city local-option program", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Lava Hot Springs", "total_effective_lodging_rate": 13, "component_combined": "no — occupancy is a distinct transaction category", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "Lava Hot Springs City Code — Local Option Tax", "primary_source_url": "https://codelibrary.amlegal.com/codes/lavahotspringsid/latest/lavahotsprings_id/0-0-0-638", "source_page_update_date": "Current municipal code checked 2026-07-29", "date_verified": "2026-07-29", "notes": "The city also publishes separate rates for other categories. Those category rates are not added to the 5% occupancy transaction.", "publish_status": "publish" }, { "record_id": "CITY-TETONIA", "jurisdiction": "Tetonia", "jurisdiction_type": "city", "county": "Teton", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 5, "tax_base": "Lodging sales under Ordinance 2025-05", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "2026-01-01", "expiration_date": "", "remittance_destination": "City of Tetonia", "total_effective_lodging_rate": 13, "component_combined": "no — category-specific lodging rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Tetonia — Local Option Tax Ordinance 2025-05", "primary_source_url": "https://tetoniaidaho.com/documents/117/LOT_Ordinance_2025.05.pdf", "source_page_update_date": "Effective 2026-01-01", "date_verified": "2026-07-29", "notes": "Total equals 8% state plus the 5% lodging category.", "publish_status": "publish" }, { "record_id": "CITY-DONNELLY", "jurisdiction": "Donnelly", "jurisdiction_type": "city", "county": "Valley", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 4, "tax_base": "Qualifying lodging subject to both the 1% city sales tax and the 3% occupancy tax", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Donnelly", "total_effective_lodging_rate": 17, "component_combined": "yes — official city instructions apply both 1% sales and 3% occupancy to lodging", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Donnelly — Ordinance 247 and Local Option Tax Voucher Instructions", "primary_source_url": "https://cityofdonnelly.org/wp-content/uploads/2023/12/ORD-0247-Local-Option-Tax-1-3.pdf", "source_page_update_date": "Official city ordinance and instructions checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Companion instructions: https://cityofdonnelly.org/wp-content/uploads/2023/12/Local-Option-Tax-Voucher-Instructions.pdf. Total 17% applies to a qualifying Donnelly address inside MCCD: 8% state + 5% district + 4% city.", "publish_status": "publish" }, { "record_id": "CITY-SUN-VALLEY", "jurisdiction": "Sun Valley", "jurisdiction_type": "city", "county": "Blaine", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 4, "tax_base": "Occupancy rentals of less than 30 days", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Sun Valley", "total_effective_lodging_rate": 12, "component_combined": "no — single occupancy rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Sun Valley — Local Option Tax", "primary_source_url": "https://sunvalleyidaho.gov/optiontax", "source_page_update_date": "Current city materials checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Total equals 8% state plus 4% city occupancy.", "publish_status": "publish" }, { "record_id": "CITY-BELLEVUE", "jurisdiction": "Bellevue", "jurisdiction_type": "city", "county": "Blaine", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 3, "tax_base": "Qualifying short-stay lodging", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Bellevue", "total_effective_lodging_rate": 11, "component_combined": "no — single lodging rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Bellevue — FY2025 Year-End Report", "primary_source_url": "https://bellevueidaho.gov/wp-content/uploads/2026/01/Year-End-Report-FY25-1.pdf", "source_page_update_date": "FY2025 report published 2026-01", "date_verified": "2026-07-29", "notes": "Official city reporting confirms the 3% lodging-tax program. Total equals 8% state plus 3% city.", "publish_status": "publish" }, { "record_id": "CITY-CROUCH", "jurisdiction": "Crouch", "jurisdiction_type": "city", "county": "Boise", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 3, "tax_base": "Short-term-rental / lodging transactions identified in official city proceedings", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Crouch", "total_effective_lodging_rate": 11, "component_combined": "no — single lodging rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "●", "primary_source_title": "City of Crouch — May 14, 2025 Public Hearing Minutes", "primary_source_url": "https://cityofcrouch.org/wp-content/uploads/2025/08/5.14.2025-Minutes-Public-Hearing.pdf", "source_page_update_date": "Official minutes dated 2025-05-14", "date_verified": "2026-07-29", "notes": "The official minutes confirm the 3% rate. The row remains ● because the current codified ordinance was not separately published in the material reviewed.", "publish_status": "publish" }, { "record_id": "CITY-IRWIN", "jurisdiction": "Irwin", "jurisdiction_type": "city", "county": "Bonneville", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 3, "tax_base": "Room occupancy", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Irwin", "total_effective_lodging_rate": 11, "component_combined": "no — single occupancy rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Irwin — Forms and Local Option Tax Materials", "primary_source_url": "https://www.cityofirwin.com/forms.php", "source_page_update_date": "Current city materials checked 2026-07-29", "date_verified": "2026-07-29", "notes": "City materials apply the tax to stays of 30 days or less.", "publish_status": "publish" }, { "record_id": "CITY-KETCHUM", "jurisdiction": "Ketchum", "jurisdiction_type": "city", "county": "Blaine", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 3, "tax_base": "Room sales, including short-term rentals under 30 days", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Ketchum", "total_effective_lodging_rate": 11, "component_combined": "no — single room-tax category", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Ketchum — Local Option Tax", "primary_source_url": "https://ketchumidaho.gov/207/Local-Option-Tax-LOT", "source_page_update_date": "Current city page checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Total equals 8% state plus 3% city room tax.", "publish_status": "publish" }, { "record_id": "CITY-MACKAY", "jurisdiction": "Mackay", "jurisdiction_type": "city", "county": "Custer", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 3, "tax_base": "Transactions covered by the city local-option tax license, including qualifying lodging", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Mackay", "total_effective_lodging_rate": 11, "component_combined": "no — published city rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Mackay — City Tax License / Ordinance 450", "primary_source_url": "https://mackayidaho-city.com/__static/42aaf0dfb3db5416453060d698961f99/city-tax-license.docx?dl=1", "source_page_update_date": "Official city form checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Total equals 8% state plus 3% city tax for a covered lodging transaction.", "publish_status": "publish" }, { "record_id": "CITY-SWAN-VALLEY", "jurisdiction": "Swan Valley", "jurisdiction_type": "city", "county": "Bonneville", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 3, "tax_base": "Room occupancy of 30 days or less", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "2022-01-01", "expiration_date": "2026-12-31", "remittance_destination": "City of Swan Valley", "total_effective_lodging_rate": 11, "component_combined": "no — single occupancy rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Swan Valley — Ordinance 89", "primary_source_url": "https://www.cityofswanvalley.com/wp-content/uploads/2021/11/ORDINANCE-NO-89-SIGNED-AND-RECORDED.pdf", "source_page_update_date": "Official ordinance and 2021 election result checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Official election result companion: https://cdn.prod.website-files.com/5fb98ad868f67b09c4348c5e/69cc4af8eec66a80796e1291_2021%20Nov%20Swan%20Valley%20Tax.pdf. The current authorization expires after 2026 unless renewed.", "publish_status": "publish" }, { "record_id": "CITY-STANLEY", "jurisdiction": "Stanley", "jurisdiction_type": "city", "county": "Custer", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 2.5, "tax_base": "State-taxable sales under the city program, including the lodging example published by the city", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Stanley", "total_effective_lodging_rate": 10.5, "component_combined": "no — published general local-option rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Stanley — Option Tax", "primary_source_url": "https://www.cityofstanleyid.gov/option-tax", "source_page_update_date": "Current city page checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Total equals 8% state plus 2.5% city tax.", "publish_status": "publish" }, { "record_id": "CITY-RIGGINS", "jurisdiction": "Riggins", "jurisdiction_type": "city", "county": "Idaho", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 2, "tax_base": "Lodging, prepared food, and liquor category under the city ordinance", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Riggins", "total_effective_lodging_rate": 10, "component_combined": "no — category-specific lodging rate; 1% other-retail category is separate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Riggins — Local Option Tax Ordinance", "primary_source_url": "https://www.rigginsidaho.org/media/2056", "source_page_update_date": "Official ordinance materials checked 2026-07-29", "date_verified": "2026-07-29", "notes": "The 1% rate on other taxable retail is not added to a lodging sale.", "publish_status": "publish" }, { "record_id": "CITY-BONNERS-FERRY", "jurisdiction": "Bonners Ferry", "jurisdiction_type": "city", "county": "Boundary", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 1, "tax_base": "Idaho-taxable sales under the city program, including taxable lodging", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "2023-07-01", "expiration_date": "2033-12-31", "remittance_destination": "City of Bonners Ferry", "total_effective_lodging_rate": 9, "component_combined": "no — single local-option rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Bonners Ferry — Local Option Tax", "primary_source_url": "https://www.bonnersferry.id.gov/193/Local-Option-Tax", "source_page_update_date": "Current city page checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Total equals 8% state plus 1% city tax for a qualifying lodging sale inside city limits.", "publish_status": "publish" }, { "record_id": "CITY-CASCADE", "jurisdiction": "Cascade", "jurisdiction_type": "city", "county": "Valley", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 1, "tax_base": "Taxable sales, including short-term-rental lodging and campsites identified by the city", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Cascade", "total_effective_lodging_rate": 9, "component_combined": "no — single local-option rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Cascade — Local Option Tax", "primary_source_url": "https://cascadeid.us/localoptiontax/", "source_page_update_date": "Current city page checked 2026-07-29", "date_verified": "2026-07-29", "notes": "The 9% total is for a qualifying address inside Cascade city limits and outside any auditorium-district boundary. A Cascade mailing address alone does not establish either boundary.", "publish_status": "publish" }, { "record_id": "CITY-HARRISON", "jurisdiction": "Harrison", "jurisdiction_type": "city", "county": "Kootenai", "tax_or_rule_type": "City local-option tax applicable to qualifying short-term lodging", "rate_percent": 1, "tax_base": "Taxable goods and services under the city local-option program, including qualifying taxable lodging", "stay_threshold_days": "30 days or less where specified by the cited city source", "effective_date": "", "expiration_date": "", "remittance_destination": "City of Harrison", "total_effective_lodging_rate": 9, "component_combined": "no — single local-option rate", "hb583_implementation_status": "tax authority remains; operational regulation tracked separately", "verification_tier": "★", "primary_source_title": "City of Harrison — Local Option Tax", "primary_source_url": "https://cityofharrisonid.com/local-option-tax", "source_page_update_date": "Current city page checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Total equals 8% state plus 1% city tax for a qualifying address inside city limits.", "publish_status": "publish" }, { "record_id": "AUD-GBAD", "jurisdiction": "Greater Boise Auditorium District", "jurisdiction_type": "auditorium district", "county": "Ada", "tax_or_rule_type": "Auditorium-district lodging tax", "rate_percent": 5, "tax_base": "Sleeping and nonsleeping room sales for qualifying stays inside district boundaries; campgrounds excluded by Tax Commission guidance", "stay_threshold_days": "30 days or less", "effective_date": "", "expiration_date": "", "remittance_destination": "Idaho State Tax Commission", "total_effective_lodging_rate": "", "component_combined": "add to the 8% state baseline only when the exact lodging address is inside the district", "hb583_implementation_status": "Established district; exact-address lookup controls", "verification_tier": "★", "primary_source_title": "Greater Boise Auditorium District — Official district information", "primary_source_url": "https://www.boiseauditorium.com/faq/", "source_page_update_date": "Current district materials checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Form 1250. Auditorium-district boundaries do not necessarily match city limits, ZIP codes, or mailing addresses.", "publish_status": "publish" }, { "record_id": "AUD-IFAD", "jurisdiction": "Idaho Falls Auditorium District", "jurisdiction_type": "auditorium district", "county": "Bonneville", "tax_or_rule_type": "Auditorium-district lodging tax", "rate_percent": 5, "tax_base": "Sleeping and nonsleeping room sales for qualifying stays inside district boundaries; campgrounds excluded by Tax Commission guidance", "stay_threshold_days": "30 days or less", "effective_date": "", "expiration_date": "", "remittance_destination": "Idaho State Tax Commission", "total_effective_lodging_rate": "", "component_combined": "add to the 8% state baseline only when the exact lodging address is inside the district", "hb583_implementation_status": "Established district; exact-address lookup controls", "verification_tier": "★", "primary_source_title": "Idaho Falls Auditorium District — Hotel/Motel Room Sales Tax Return", "primary_source_url": "https://www.idahofallsauditoriumdistrict.com/wp-content/uploads/2014/12/Sales-Tax-Return-Form-BLANK1.pdf", "source_page_update_date": "Official district form checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Form 4150. Auditorium-district boundaries do not necessarily match city limits, ZIP codes, or mailing addresses.", "publish_status": "publish" }, { "record_id": "AUD-PCAD", "jurisdiction": "Pocatello-Chubbuck Auditorium District", "jurisdiction_type": "auditorium district", "county": "Bannock", "tax_or_rule_type": "Auditorium-district lodging tax", "rate_percent": 5, "tax_base": "Sleeping and nonsleeping room sales for qualifying stays inside district boundaries; campgrounds excluded by Tax Commission guidance", "stay_threshold_days": "30 days or less", "effective_date": "", "expiration_date": "", "remittance_destination": "Idaho State Tax Commission", "total_effective_lodging_rate": "", "component_combined": "add to the 8% state baseline only when the exact lodging address is inside the district", "hb583_implementation_status": "Established district; exact-address lookup controls", "verification_tier": "★", "primary_source_title": "Pocatello-Chubbuck Auditorium District — Official site", "primary_source_url": "https://pocatellochubbuckad.com/", "source_page_update_date": "Current district materials checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Form 4250. Auditorium-district boundaries do not necessarily match city limits, ZIP codes, or mailing addresses.", "publish_status": "publish" }, { "record_id": "AUD-NAD", "jurisdiction": "Nampa Auditorium District", "jurisdiction_type": "auditorium district", "county": "Canyon", "tax_or_rule_type": "Auditorium-district lodging tax", "rate_percent": 5, "tax_base": "Sleeping and nonsleeping room sales for qualifying stays inside district boundaries; campgrounds excluded by Tax Commission guidance", "stay_threshold_days": "30 days or less", "effective_date": "", "expiration_date": "", "remittance_destination": "Idaho State Tax Commission", "total_effective_lodging_rate": "", "component_combined": "add to the 8% state baseline only when the exact lodging address is inside the district", "hb583_implementation_status": "Tax Commission began processing with the April 2026 return, due May 20, 2026", "verification_tier": "★", "primary_source_title": "Nampa Auditorium District — Official site; Idaho State Tax Commission March 31, 2026 notice", "primary_source_url": "https://nampaauditoriumdistrict.gov/", "source_page_update_date": "State-administration transition described 2026-03-31", "date_verified": "2026-07-29", "notes": "Form 4350. Auditorium-district boundaries do not necessarily match city limits, ZIP codes, or mailing addresses.", "publish_status": "publish" }, { "record_id": "AUD-MCCD", "jurisdiction": "Mountain Community Center District", "jurisdiction_type": "auditorium district", "county": "Valley and Adams", "tax_or_rule_type": "Auditorium-district lodging tax", "rate_percent": 5, "tax_base": "Sleeping and nonsleeping room sales for qualifying stays inside district boundaries; campgrounds excluded by Tax Commission guidance", "stay_threshold_days": "30 days or less", "effective_date": "2026-06-01", "expiration_date": "", "remittance_destination": "Idaho State Tax Commission", "total_effective_lodging_rate": "", "component_combined": "add to the 8% state baseline only when the exact lodging address is inside the district", "hb583_implementation_status": "New district; 5% collection began June 1, 2026", "verification_tier": "★", "primary_source_title": "Idaho State Tax Commission — March 31, 2026 auditorium-district notice", "primary_source_url": "https://tax.idaho.gov/pressrelease/idaho-tax-commission-to-administer-more-auditorium-districts-taxes/", "source_page_update_date": "2026-03-31 press release; collection from 2026-06-01", "date_verified": "2026-07-29", "notes": "Form 4450. Auditorium-district boundaries do not necessarily match city limits, ZIP codes, or mailing addresses.", "publish_status": "publish" }, { "record_id": "IMPL-MCCALL", "jurisdiction": "McCall", "jurisdiction_type": "city", "county": "Valley", "tax_or_rule_type": "Post-HB 583 local implementation status", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "official transition notice", "verification_tier": "★", "primary_source_title": "City of McCall — Short-Term Rental Program Transition Notice", "primary_source_url": "https://mccall.id.us/CivicSend/ViewMessage/message/292139", "source_page_update_date": "Official June 2026 transition notice checked 2026-07-29", "date_verified": "2026-07-29", "notes": "The city announced that operational permits and mandatory inspections ended while local-option tax obligations continued.", "publish_status": "publish" }, { "record_id": "IMPL-LAVA", "jurisdiction": "Lava Hot Springs", "jurisdiction_type": "city", "county": "Bannock", "tax_or_rule_type": "Post-HB 583 local implementation status", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "codified/reconciled", "verification_tier": "★", "primary_source_title": "City of Lava Hot Springs — Ordinance 2026-005 notice", "primary_source_url": "https://www.lavahotspringscity.com/", "source_page_update_date": "Official city notice checked 2026-07-29", "date_verified": "2026-07-29", "notes": "The city adopted Ordinance 2026-005 to use the state-authorized safety framework and repeal conflicting provisions.", "publish_status": "publish" }, { "record_id": "IMPL-DRIGGS", "jurisdiction": "Driggs", "jurisdiction_type": "city", "county": "Teton", "tax_or_rule_type": "Post-HB 583 local implementation status", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "amendment process underway", "verification_tier": "★", "primary_source_title": "City of Driggs — Public Notices", "primary_source_url": "https://driggsidaho.org/public-notices/", "source_page_update_date": "Official public notices checked 2026-07-29", "date_verified": "2026-07-29", "notes": "The city published notices for code amendments intended to align local rules with House Bill 583.", "publish_status": "publish" }, { "record_id": "IMPL-FREMONT", "jurisdiction": "Fremont County", "jurisdiction_type": "county", "county": "Fremont", "tax_or_rule_type": "Post-HB 583 local implementation status", "rate_percent": "", "tax_base": "", "stay_threshold_days": "", "effective_date": "", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "legacy material still visible", "verification_tier": "●", "primary_source_title": "Fremont County — Planning", "primary_source_url": "https://www.fremontcountyid.gov/200/Planning", "source_page_update_date": "Current county page checked 2026-07-29", "date_verified": "2026-07-29", "notes": "The page acknowledges the state prohibition on local operational licenses and permits while still displaying legacy transient-rental permit links. The visible legacy links are not treated as proof that an operating permit remains enforceable after July 1, 2026.", "publish_status": "publish" }, { "record_id": "HOME-ISLAND-PARK-CITY-LIST", "jurisdiction": "Island Park", "jurisdiction_type": "city", "county": "Fremont", "tax_or_rule_type": "Current state city-tax-list status", "rate_percent": "", "tax_base": "Named-list finding", "stay_threshold_days": "", "effective_date": "", "expiration_date": "", "remittance_destination": "", "total_effective_lodging_rate": "", "component_combined": "not applicable", "hb583_implementation_status": "Island Park is not listed among the 23 cities on the current Idaho State Tax Commission city-sales-tax page", "verification_tier": "★", "primary_source_title": "Idaho State Tax Commission — City Sales Tax", "primary_source_url": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source_page_update_date": "Page updated 2026-01-13; checked 2026-07-29", "date_verified": "2026-07-29", "notes": "This is a narrow finding about the named state list, not a claim that no parcel-specific charge, private fee, or other obligation can exist.", "publish_status": "publish" }, { "record_id": "HOME-ISLAND-PARK-TOTAL", "jurisdiction": "Island Park / Fremont County", "jurisdiction_type": "city and county", "county": "Fremont", "tax_or_rule_type": "Verified published short-term-lodging tax stack", "rate_percent": 8, "tax_base": "Qualifying taxable short-term lodging at an exact address not subject to a listed city local-option or auditorium-district tax", "stay_threshold_days": "30 days or less", "effective_date": "", "expiration_date": "", "remittance_destination": "Idaho State Tax Commission", "total_effective_lodging_rate": 8, "component_combined": "yes — 6% Idaho sales tax plus 2% Travel and Convention Tax", "hb583_implementation_status": "Island Park/Fremont County does not appear on the current five-district auditorium list; Island Park does not appear on the current 23-city local-tax list", "verification_tier": "★", "primary_source_title": "Idaho State Tax Commission — City Sales Tax and Auditorium District Tax lists", "primary_source_url": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source_page_update_date": "City list updated 2026-01-13; both lists checked 2026-07-29", "date_verified": "2026-07-29", "notes": "Companion district source: https://tax.idaho.gov/taxes/taxes-on-sales/aud/. The 8% total is the current published stack for the described exact-address condition, not a universal parcel determination.", "publish_status": "publish" } ] }