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2018 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES
Section 63-1802 - LEGISLATIVE INTENT.
Universal Citation: ID Code § 63-1802 (2018)
63-1802. LEGISLATIVE INTENT. This act is designed to promote access to short-term rentals and vacation rentals by limiting local governmental authority to prohibit these beneficial property uses, or to specifically target them for regulation, except in circumstances necessary to safeguard public health and welfare. This act is also designed to preserve personal property rights and promote property owner access to platforms for offering their properties as short-term rentals and vacation rentals, and enhancing local tax revenue by permitting platforms to assume tax collection and remittance responsibilities.
History:
[63-1802, added 2017, ch. 239, sec. 1, p. 591.]
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