ID H0216

Creates the "Short-term Rental and Vacation Rental Act" to promote access to short-term rentals (30 days or less) while limiting local government authority to prohibit or specifically target these properties for regulation.

Prohibits local governments from levying sales, use, franchise, receipts, or similar taxes on short-term rental marketplaces, but requires marketplaces to register with the state tax commission and collect state and local lodging taxes on behalf of lodging operators.

Prevents counties and cities from enacting ordinances that prohibit short-term rentals throughout their jurisdiction, though they may implement reasonable regulations to safeguard public health, safety, and residential neighborhood integrity.

Classifies short-term rentals as residential land use for zoning purposes subject to applicable zoning requirements, and prohibits counties and cities from regulating the operation of short-term rental marketplaces themselves.

Establishes an effective date of January 1, 2018, with new marketplaces having 45 days to comply with tax collection requirements upon completing their first Idaho lodging transaction.