Local Option Tax

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Local Option Tax

*The FY2024 Local Option Tax Funding Application window is now closed*
Check back in March 2024 for the FY25 application

Whether you own a business in the City of McCall, or just have occasional sales within city limits, your business will need to collect and remit the Local Option Tax. Retail only businesses collect a 1% retail sales tax while lodging businesses (to include short term home rentals, Airbnb, VRBO) collect an additional 6% tax, for a total of 7% in taxes collected by all lodging establishments, broken down according to the following:

Funding for streets - Click Here (outlined in City Code Title 4, Chapter 11 - Click Here to view code): this includes the 1% tax on all retail sales (except groceries and motor vehicles) and 3% of the 6% collected for all lodging establishments. These funds are used solely for street improvements within city limits. This tax went into effect January 1, 2016 and will remain in effect until December 31, 2025.

Click Here to learn more about the streets tax

Funding for grant applications (outlined in City Code Title 4, Chapter 12 - Click Here to view code): this is the other 3% of the 6% tax collected on all lodging establishments (hotels, motels, bed and breakfasts, short term home rentals). This money is held in a trust and then distributed to winning grant applicants for projects directly benefiting the quality of life and/or tourism in McCall. (Click Here to view projects funded by this tax) This tax went into effect January 1, 2019 and will remain in effect until December 31, 2028.

Click Here to learn more about the lodging tax

If you intend to be a vendor during an event hosted within McCall city limits, your sales at the event are subject to the 1% retail tax. Click Here for more information on vending in the city of McCall.

Important Local Option Tax Forms:

If you own a business within city limits and have not yet applied for a business license, you will want to start with applying for a business license - Click Here.