City of McCall Idaho

Short-term Rental Information Center

Frequently Asked Short-term Rental Questions: Q: What if I want to start or already run a Bed & Breakfast? A: You will need a Business License, a City Sales Tax Permit, & a Conditional Use Permit. Please contact the City Planner for more information about the Conditional Use Permit. You do not need a Declaration of Compliance form as a B&B is categorized differently than a regular Short Term Rental. Q: How do I find contact information for all property owners within 300 feet of my short-term rental? A: The City of McCall Public Information map contains property owner information and can be found here. Q: How do I know if I need a Conditional Use Permit? A: Multiply the number of bedrooms in the short-term rental by 4. If the answer is 20 or more, you will need a Conditional Use Permit. See the Forms & Application Links for more information. Q: My short-term rental is in the Impact Area, do I need a Business License to manage my own short-term rental? A: No, but you do need to submit the Declaration of Compliance and may need a Conditional Use Permit (see the previous question). Q: How do I know if my property is in the City Limits or the Impact Area? A: Check out this map, it is full of useful information including the option to see what properties are inside the City Limits or the Impact Area. Q: If I manage multiple short-term rentals, do I need a Business License for each property? A: If you are operating as a Property Management company, No. You will need a single Business License for your company and a separate Declaration of Compliance for each property. Do you have additional Questions? Business License Question: Shay Tyler Deputy City Clerk (208)634-8908 styler@mccall.id.us Local Option Tax Question: Amanda Payne Local Option Tax Administrator (208)634-8929 apayne@mccall.id.us Conditional Use Permit Question: Brian Parker City Planner (208)634-4256 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.	Did you know?		Forms & Application Links
	The City and County adopted new codes regarding short-term rentals 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.		Declaration of Compliance Form Required for all Short-term rentals inside City limits and the Impact Area Declaration of Compliance (Online Form) Declaration of Compliance (PDF Printable) Business License Applications: Required for Short-term rentals inside City limits but not the Impact Area. Individual STR Owner Application Business License (Online Form) Business License (PDF Printable) Property Manager Application Business License (Online Form) Business License (PDF Printable) Local Option Tax Voucher Required for Short-term rentals inside City limits but not the Impact Area Local Option Tax Voucher (Online Form) Local Option Tax Voucher (PDF Printable) 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
	Helpful Resource Links
	Is your vacation rental inside City limits or the Impact Area? Locate contact information for your neighbors Title 3.13.036 & 3.13.09 Short-Term Rental Guidelines Form


	Additional Information
	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 additional 3% streets tax (effective January 1, 2016 through December 31, 2026) for a total 7% sales 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 or VRBO 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 renting outside of 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. Any rental units managed by a management company that does not collect the taxes, it is the responsibility of the homeowner to hold the business license as well as collect and remit the taxes. Airbnb and VRBO 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. Land Use Code Requirements for Short-Term Rental Units 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.