Idaho Code §67-6539B prevents Boise from imposing platform-level enforcement duties on Airbnb or Vrbo, leaving direct host registration and tax remittance as the city's primary compliance levers.
Cities like San Francisco and New York place affirmative duties on STR platforms to verify registration and remove non-compliant listings. Idaho's 2017 preemption framework prevents Boise from following that model because §67-6539B treats STR regulation as a state-level matter and limits municipal authority to neutral nuisance enforcement. Boise instead works directly with hosts through Title 11 Chapter 11-04 registration and through voluntary tax-collection agreements with major platforms covering Idaho transient occupancy tax. The Idaho State Tax Commission collects state-level lodging taxes, and the city receives its share through the same intergovernmental pipeline.
Hosts, not platforms, face Boise enforcement; non-registered listings can be cited and platforms generally cannot be held liable under current Idaho law.
Boise, ID
Boise requires short-term rental registration but cannot ban STRs under Idaho Code §63-1803A. Operators must register with the city, designate a 24-hour loca...
Boise, ID
Boise STRs must collect Idaho 6% sales tax plus 2% travel and convention tax (8% state total) on gross rental receipts. Airbnb and Vrbo collect and remit sta...
See how Boise's host platform liability rules stack up against other locations.
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