BUSINESS LICENSES AND LOCAL OPTION TAXES

Business licenses are required by law of any commercial or home based businesses with a physical location inside the City limits to obtain a business license and anyone acting as a general contractor, or offering snow removal and taxi services. The cost of a business license is $125 for a new application and $25 thereafter to renew. A 5-year license is now available at the time of renewal for those interested. Online Business License Applications are listed below. Payment for the license must be submitted in person, by mail, or by credit card (in person or by phone only at this time). No statement will be issued but a receipt can be provided by request. Once payment is received, the approval process is approximately 14 days.

If you are an out of town retailer who needs to set up a tax account for filing purposes only, please go to the Local Option Tax page for the Tax Permit Application and more information. No fee is required for tax only permits. 

Local Option Tax: The City has a local option tax on all retail sales, alcohol, and lodging. For detailed information on the local option tax requirements, click here.

Short-Term Vacation Rentals and Lodging/Property Management Businesses: For more information regarding licensing and tax requirements of these businesses, click this link.
All about Short-term Rentals

For information about serving alcohol on commercial property and at events and temporary vending rules, click here .

Business License Applications:

Please select the appropriate business license application from the list below:

ALCOHOL LICENSES: 

New Alcohol Licenses: Businesses who wish to serve beer, wine and/or hard liquor must first obtain an alcohol license through Idaho State Police Alcohol Beverage Control. Once the State license has been received, a Valley County alcohol license must be obtained next (please make sure the County license matches the State license and both are signed by the applicant or it will be rejected at the City level). Once these two licenses are in hand, you can submit for a McCall   Alcohol Beverage License Application. Please contact the City Deputy Clerk at 208-634-8908 for assistance and any questions.

Transfer of Ownership and Business Relocation Applications: If you have a current City of McCall Alcohol License and are transferring location or ownership, please call the Deputy City Clerk at 208-634-8908 for the appropriate form.

Fee Schedule:

Retail Beer and Wine - Off Premises: Beer and/or wine sold in original containers to be consumed off the premises, such as grocery and convenience stores. Annual fee is $50.00 for beer and $50.00 for wine. 

Retail Beer and Wine - On Premises: Beer and/or wine to be consumed on the premises by draft, glass, bottle or original container, such as in restaurants or bars. Annual fee is $200.00 for beer and $200.00 for wine.

Retail Liquor by the Drink: Consumption of hard liquor on the premises, such as restaurants or bars. Annual fee is $375.00. The fee includes wine by the glass and wine by the bottle.

Retail Liquor by the Drink - Golf Courses only: Consumption of hard liquor on golf course premises. Annual fee is $150.00. The fee includes wine by the glass and wine by the bottle.

Alcohol Catering Permit: Businesses wishing to serve alcohol for off-premises events must obtain an Alcohol Catering Permit. This permit authorizes the owner of an alcohol beverage license to serve alcoholic beverages at an event, party, or convention. The permit cannot exceed three (3) consecutive days. Holders of a beer and/or wine license are limited to only beer and wine, and cannot serve liquor under this permit. The City requires a minimum of 3 days to process the application.

Non-alcohol licensed business are not allowed by State and City laws to serve alcohol for any purpose on private or commercial property without a licensed alcohol caterer present with one exception. The State of Idaho allows for non-licensee holders to apply for a beer and/or wine permit for Benevolent, Charitable, and Public Purpose Events where all proceeds are donated to a non-profit organization. This special license is restricted to a limited number of events per year. Once the permit has been obtained by the State, a City Alcohol Catering permit must be applied for (no County permit is required). The applicant must allow at least 14 days for the State permit and a minimum of 3 days for the City permit, so please plan accordingly.

Craft Fair or Bazaar Permit:

If you wish to host a craft fair or bazaar, you will need to complete the Craft Fair Permit Application. If the fair is on property which you do not own, you will also need to submit a notarized letter of permission from the property owner. A list of all participating vendors, to include their business name, phone number and email, is required when completing the application. The fee for a Craft Fair Permit is $50. 

Vendor Permits:

Please see our Vendor Information page for information on vending in the City of McCall.

Applications for Other City Permits:    

Other Helpful Forms:

For specific information around business regulations and codes for specific business types, please see our business regulations page