Boise has no general gross-receipts business tax, but assesses tiered annual business license fees by activity class under Title 5, with property tax handled by Ada County and sales tax by the state.
Idaho preempts municipal income and gross-receipts taxes, so Boise cannot levy a Los Angeles-style business tax. Instead, the city charges flat or tiered annual business license fees through the City Clerk under Boise City Code Title 5, with rates by activity classification: general retail, food service, alcohol-licensed establishments, regulated trades like massage, and special uses like adult businesses. Idaho Code Title 63 governs property taxes assessed by the Ada County Assessor, with the standard 6 percent sales tax administered by the Idaho State Tax Commission. Home-based businesses pay reduced fees and may qualify for the Boise home-occupation permit.
Operating without the required Boise business license can trigger fines, business closure orders, and back-fee assessment with interest from the date operations began.
Boise, ID
Retailers selling tobacco, e-cigarettes, or vaping products in Boise must hold a valid Idaho state tobacco permit and a Boise business license, and verify bu...
Boise, ID
Boise allows home occupations in all residential zones as long as the business is clearly secondary to the residence, employs no more than one non-resident, ...
See how Boise's business tax classification rules stack up against other locations.
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