Section 63-1801 – SHORT TITLE.
63-1801. SHORT TITLE. This act may be cited as the "Short-term Rental and Vacation Rental Act." History: [63-1801, added 2017, ch. 239, sec. 1, p. 591.]
Section 63-1802 – LEGISLATIVE INTENT.
63-1802. LEGISLATIVE INTENT. This act is designed to promote access to short-term rentals and vacation rentals by limiting local governmental authority to prohibit these beneficial property uses, or to specifically target them for regulation, except in circumstances necessary to safeguard public health and welfare. This act is also designed to preserve personal property rights and […]
Section 63-1803 – DEFINITIONS.
63-1803. DEFINITIONS. In this chapter: (1) "Local government" means any governmental entity or agency, including counties, municipalities, and taxing districts, but not the state of Idaho and the agencies and departments of the state. (2) "Lodging operator" means a person that rents a short-term rental or vacation rental to an occupant using a short-term rental […]
Section 63-1804 – LIMITING TAX DUTIES OF SHORT-TERM RENTAL MARKETPLACES — COLLECTION OF TAX.
63-1804. LIMITING TAX DUTIES OF SHORT-TERM RENTAL MARKETPLACES — COLLECTION OF TAX. (1) A local government may not levy a sales, use, franchise, receipts, or other similar tax or fee on the business of operating a short-term rental marketplace. (2) A short-term rental marketplace shall register with the state tax commission for collection, reporting, and […]