Did You Know?
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).
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 (Click Here to view code), an active business license (Click Here) 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.Land Use Code Requirements for Short-Term Rental Units
City Code Title 3.13.036 (Click Here) 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 (Click Here) 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 (Click Here) 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 (Click Here) 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?
Sarah Porter Amanda Payne Brian Parker
Forms & Application Links
Helpful Resource Links
|Business License Applications |
(required for Short-term rentals inside City limits but not the Impact Area)
Individual STR Owner Application
Business License - Click Here
Property Manager Application
Local Option Tax Voucher
Map - Click Here - 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.