Short-Term Rental Laws in McCall, Idaho

McCall permits STRs broadly across residential and commercial zones, consistent with Idaho's STR-friendly state framework. The city requires an STR business license + life-safety inspection + designated local contact. McCall is one of Idaho's most concentrated STR markets relative to permanent population — the city and Valley County have periodically debated tighter controls but as of 2026 have stopped short of caps or zoning-class restrictions because Idaho Code 55-3104 limits municipal authority. Tamarack Resort and Donnelly are partly Valley County jurisdiction.

Operators must hold a short-term rental permit before listing. See the official permit portal.

McCall Community Development administers the STR program with annual renewal. Application requires Idaho State Tax Commission STR registration, designated 24/7 local contact, proof of insurance, life-safety self-certification (smoke + CO + fire extinguisher + posted occupancy), parking plan, and noise/trash acknowledgment. Operating without a permit: civil penalty + back-tax + escalating daily fines. Valley County administers unincorporated-area STRs (Donnelly, Cascade, Tamarack Resort) under a parallel permit pathway.

Combined short-term lodging tax in McCall is approximately 11.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

Idaho State sales tax 6% + Idaho travel & convention tax 2% + McCall resort city local-option tax 3% — combined ~11.0% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.