Idaho Statutes

§ 63-1803 — DEFINITIONS

Idaho·Title 63 REVENUE AND TAXATION·Ch. 18 SHORT-TERM OR VACATION RENTAL MARKETPLACES

In this chapter:

(1)"Local government" means any governmental entity or agency, including counties, municipalities, and taxing districts, but not the state of Idaho and the agencies and departments of the state.
(2)"Lodging operator" means a person that rents a short-term rental or vacation rental to an occupant using a short-term rental marketplace.
(3)"Lodging transaction" means a charge to an occupant by a lodging operator for the occupancy of any short-term rental or vacation rental using a short-term rental marketplace.
(4)"Short-term rental" or "vacation rental" means any individually or collectively owned single-family house or dwelling unit or any unit or group of units in a condominium, cooperative or timeshare, or owner-occupied residential home that is offered for a fee and

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Legislative History

[63-1803, added 2017, ch. 239, sec. 1, p. 591.]

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