Bill > H0583

This bill amends existing Idaho law to revise regulations concerning short-term rentals, which are properties rented out for periods shorter than a typical long-term lease, often through online platforms. Primarily, it limits the ability of counties and cities to prohibit or impose overly restrictive regulations on short-term rentals, ensuring they are treated as a standard residential use for zoning and building code purposes, and only subject to building codes approved by the Idaho Building Code Board. The bill clarifies what constitutes "different restrictions or obligations" that local governments cannot impose on short-term rentals compared to other residential properties, such as requiring owner occupancy, professional management, additional insurance, or specific inspections, while still allowing for reasonable regulations related to public health and safety like smoke alarms and fire extinguishers. It also addresses the tax duties of short-term rental marketplaces, which are online platforms that facilitate these rentals, by clarifying their responsibility for collecting and remitting state and local taxes on behalf of the rental owners, and extends these tax collection responsibilities to owners who rent directly without using a marketplace. The bill also declares an emergency and sets an effective date of July 1, 2026.

Business and Industry

Business Committee (House)

https://legislature.idaho.gov/sessioninfo/2026/legislation/H0583/