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36 chapters · 712 sections in this title.
Idaho Code § 63-1801 SHORT TITLE
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63-1801. SHORT TITLE. This act may be cited as the "Short-term Rental and Vacation Rental Act."
Idaho Code § 63-1802 LEGISLATIVE INTENT
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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 …
Idaho Code § 63-1803 DEFINITIONS
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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 re…
Idaho Code § 63-1804 LIMITING TAX DUTIES OF SHORT-TERM RENTAL MARKETPLACES AND OWNERS -- COLLECTION OF TAX
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63-1804. LIMITING TAX DUTIES OF SHORT-TERM RENTAL MARKETPLACES AND OWNERS -- 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…