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 state taxes automatically. Boise does not levy a separate local lodging tax.
Idaho imposes a 6% state sales tax and a 2% travel and convention tax on stays under 31 days, for an 8% combined state rate on short-term lodging. Platforms like Airbnb and Vrbo have agreements with the Idaho State Tax Commission to collect and remit these taxes automatically on bookings made through their platforms. Direct bookings (owner website, phone) require the operator to register for an Idaho seller's permit and file the taxes themselves. Boise does not currently operate an auditorium or local-option lodging district, so there is no additional Boise-specific lodging tax on top of the 8% state rate. Registration fees are set by the city for STR permitting; they are administrative and not a tax on revenue.
Contact your local code enforcement office for specific penalty information.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Boise, ID
Boise's zoning and property maintenance codes do not restrict residential lawn ornaments, statuary, or religious displays at single-family homes. Political s...
Boise, ID
Boise has no specific city ordinance regulating residential inflatable holiday displays. Restrictions come from HOA and condo covenants under Idaho Code Titl...
Boise, ID
Boise has no citywide ordinance restricting residential holiday lights at single-family homes. Real restrictions arise from HOA and condo covenants under Ida...
Boise, ID
Outdoor kitchens in Boise require separate trade permits from Planning and Development Services: building permit for structural elements, mechanical permit f...
Boise, ID
Boise has no specific city ordinance regulating residential offset smokers, pellet grills, or wood-fired pizza ovens at single-family homes in normal conditi...
Boise, ID
Boise adopts the International Fire Code (IFC) with local amendments through Boise City Code Title 9. IFC §308.1.4 prohibits open-flame cooking devices and L...
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