ID H0066

Creates Chapter 13 of Title 55, Idaho Code to regulate online lodging marketplaces, defining vacation rentals and short-term rentals as individually or collectively owned residential properties offered for less than 30 consecutive days.

Prohibits cities, counties, and political subdivisions from banning vacation or short-term rentals, allowing regulation only for public health and safety, residential zoning and nuisance issues, and prevention of illegal activities.

Requires lodging marketplaces to register with the state tax commission to collect applicable taxes on lodging transactions, with registered marketplaces able to collect taxes on behalf of lodging operators who are then excluded from tax liability.

Registered lodging marketplaces are not required to identify individual lodging operators to the state.

Protects confidential information provided by lodging marketplaces from disclosure except to the taxpayer, attorney general for tax investigations, tax administration personnel, or in judicial proceedings related to tax liability.