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ID H0388
Bill
Status
3/10/2025
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Authorizes Idaho counties to impose a transient room tax of up to 3% on hotels, motels, short-term rentals, vacation rentals, and campgrounds for stays of less than 31 consecutive days, subject to approval by majority vote of county electors in a November election
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Requires a minimum of 50% of tax revenue to be deposited into a county property tax relief fund, which must be used to reduce the property tax portion of the county's budget and appear as a line item credit on property owners' tax bills
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Permits remaining tax revenue (up to 50%) to fund county public safety services including law enforcement, search and rescue, emergency medical services, and fire protection, with quarterly apportionment to ambulance and fire protection districts based on their proportional share of nonexempt property tax budgets
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Counties may contract with the State Tax Commission to collect and administer the tax, or may administer it independently; the Idaho Ronald McDonald House is exempt from the tax
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Effective date is July 1, 2025 under emergency declaration
Legislative Description
Amends and adds to existing law to establish provisions regarding the County Property Tax Relief Act to provide that a county may establish a sales tax on certain lodging to provide property tax relief to homeowners in the county and to revise a provision regarding certain duties of owners of short-term rental properties.
TAXATION
Last Action
Reported Printed and Referred to Revenue & Taxation
3/11/2025