The City and County adopted new codes regarding Short-Term Rentals (STR) within the City of McCall and the Impact Area (effective March 01, 2020).
 

     City Code Title 3.13.036 & 3.13.09 specifies requirements of short-term rentals.
 

     A  posting of rules is required by the new code. Here is a sample Short-Term Rental Guidelines Form for posting in each unit.
 

     Any short-term rental unit with occupancy less than 20 persons, must provide the Declaration of Compliance form for short-term Rentals for each unit.
 

     If the short-term rental unit’s maximum occupancy is 20 or more persons, a Conditional Use Permit is required prior to obtaining a business license and tax permit.

Local Option Tax Information

Description and Purpose/Use: In addition to the 3% Lodging Local Option Tax, all lodging within the McCall City limits is subject to the 1% sales tax and the additional 3% tax designated to street projects (effective January 1, 2016 through December 31, 2026) for a total 7% sales tax collected under the Local Option Tax. This includes all hotels, motels, bed and breakfasts and short-term rentals of homes, condos, etc. The money from the 3% Lodging Local Option Tax is received and then distributed to winning grant applicants for projects directly benefiting the quality of life and/or tourism in McCall. The 3% Lodging Local Option Tax went into effect January 1, 2019 and will remain in effect until December 31, 2028.

Tax Collection: All lodging establishments must display a tax permit in each rental unit in view of their customers showing authorization to collect the Local Option Taxes. It is the responsibility of the owner of the lodging establishment to ensure the tax is being collected and remitted to the City of McCall. The tax can be paid either monthly, quarterly, or annually (fiscal year end September 30). Airbnb, VRBO, Evolve, and some property management/vacation rental companies collect and remit the taxes for the owner of the lodging establishment. It is up to the owner to make sure those taxes are being collected and remitted on their behalf, otherwise it is the owner’s responsibility to remit. This includes taxes for reservations taken not using a listing or management company.

Business License Requirement

By City Code Title 4.1.1, an active business license is required to operate a lodging establishment. Some property management companies qualify to hold the business license on behalf of the rental units they manage, so your rental business may be covered by that property management company's business license.  It becomes the responsibility of the homeowner to hold the business license as well as collect and remit the taxes for any rental units managed by a management company that does not provide this service.

Airbnb, VRBO and Evolve do not qualify as a management company, so the homeowner is responsible for maintaining the business license. If there is uncertainty about who holds the business license, please contact the Clerk's office for verification.

City Code Title 3.13.036 specifies additional requirements of short-term rentals and a posting of those rules is required at each unit in view of the renters. A sample Short-Term Rental Guidelines Form for posting in each unit is available for use. Any short-term rental unit with occupancy less than 20 persons must provide the Declaration of Compliance form for Short Term Rentals for each unit with the business license application. If the short-term rental unit’s maximum occupancy is 20 or more persons, a Conditional Use Permit is required prior to obtaining a business license and tax permit. For questions regarding the land use requirements, contact the City Planner.

Do you have additional Questions? 

Business License Questions                      Local Option Tax Questions                         Conditional Use Permit Questions

Sarah Edson                                          Amanda Payne                                         Brian Parker
Deputy City Clerk                                  Local Option Tax Administrator             City Planner
208-634-8908                                         208-634-8929                                            208-634-4256
sedson@mccall.id.us                           apayne@mccall.id.us                              bparker@mccall.id.us 

If you are unsure who you need to contact or if you have a complaint you can also fill out this form. Please allow at least 3 business days for a response.

Local Option Tax Voucher
Required for Short-term rentals inside City limits but not the Impact Area
Local Option Tax Voucher  

Declaration of Compliance Form
Required for all Short-term rentals inside City limits and the Impact Area
Declaration of Compliance
 
Conditional Use Permit Information & Application
Required for all Short-term rentals with an occupancy of more than 19.
Conditional Use Permit Information
Conditional Use Permit Application
Conditional Use Permit Application Deadlines

If you are in need of accommodations for completing any form or application please contact the City Clerks Department at 208-634-7142.

Is your vacation rental inside City limits or the Impact Area?

MAP - Locate your Neighbors Contact information - click the map link. Agree to terms and conditions. Enter the address of your rental. Select the apply a search distance checkbox. Select download for all of the mailing addresses within 300 feet of your property. NOTE: Notices to address within 300 foot radius MUSTBE MAILED to the mailing address of the owner of the property. 

Title 3.13.036 & 3.13.09

Short-Term Rental Guidelines Form

Click Here for Frequently Asked Questions