In 2017, Idaho passed short term rental law ( HB 216 ) that is being hailed by the right as model legislation because the regulations:
- requires owners of short-term rentals to pay state sales and hotel taxes
- taxes will be collected by “marketplaces” such as Airbnb
- property owners to register with the state tax commission 45 days after their first lodging transaction
- uses state authority to stop local bullies from singling out STRs for special mistreatment
- local governments can regulate short term rentals when “circumstances [are] necessary to safeguard public health and welfare”
- ” perfect use of the right of state governments to pre-empt the locals from using their tax and regulatory authority to abuse individual rights”
Idaho Business Review via RStreet | Idaho vacation-rental law is a model for the nation