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McCall

Idaho · United States
Active
Last updated: 2026-07-29  ·  Last verified: 2026-07-29  ·  Region: US

At a Glance — McCall Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes
Tax RateTotal Local Option Tax (LOT) of 8%: 3% Lodging LOT (eff. Jan 1, 2019 through Dec 31, 2028) + 4% Lodging Streets Tax (eff. Jan 1, 2026 through Dec 31,
Night / Day Cap30
Permit FeeSTR Permit fee was $225 annually under pre-HB 583 ordinance. Post-July 1, 2026 repeal of many codes per city announcement — verify current fee status
PenaltiesPre-HB 583 enforcement per McCall City Code (MCC) Title 4 provisions. Post-HB 583, penalties for tax non-compliance apply; verify updated enforcement
Occupancy LimitFormula: (number of bedrooms × 2) + 2 persons. Occupancy of 11 or more requires a Conditional Use Permit. Per Idaho Code §67-6539 post-HB 583, occupan
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McCall Airbnb & Vacation Rental Regulation Overview

McCall Short-Term Rental Regulations Overview

Short-term rental operations in McCall, Idaho are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are STR Permit fee was $225 annually under pre-HB 583 ordinance. Post-July 1, 2026 repeal of many codes .

Tax Requirements for Airbnb Hosts in McCall

Short-term rental operators in McCall should be aware of these tax obligations: Total Local Option Tax (LOT) of 8%: 3% Lodging LOT (eff. Jan 1, 2019 through Dec 31, 2028) + 4% Lodging Streets Tax (eff. Jan 1, 2026 through Dec 31, 2036) + 1% Retail Sales Tax. Plus Idaho state sales tax 6% + 2% Travel & Convention tax. Airbnb/VRBO.

Hosting Rules and Restrictions in McCall

Key operational rules for vacation rental hosts in McCall include: Rental day cap: 30. Occupancy limit: Formula: (number of bedrooms × 2) + 2 persons. Occupancy of 11 or more requires a Conditional Use Permit. Per Idaho Code.

Zoning and Location Requirements in McCall

Zoning considerations for short-term rentals in McCall: STRs are permitted in all city zones under Idaho law (§67-6539 prohibits any city from banning STRs). Properties in the McCall Impact Area (outside city limits, governed by Valley County in consultati. Density rules: Pre-HB 583: density/cap rules existed. Post-July 1, 2026: city repealing many STR-specific codes per HB 583 compliance. Confirm current density rules .

Penalties for Non-Compliance in McCall

Hosts who fail to comply with McCall's short-term rental regulations may face enforcement action. Pre-HB 583 enforcement per McCall City Code (MCC) Title 4 provisions. Post-HB 583, penalties for tax non-compliance apply; verify updated enforcement provisions with city. Valley County STR violations.

Platform Obligations in McCall

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in McCall: Marketplace platforms (Airbnb, VRBO) collect and remit Idaho state sales tax (6%) and Travel & Convention tax (2%) and McCall Local Option Taxes (8%). Self-managed STRs without a marketplace platform .

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes
Tax Registration
Yes
Permit Fee
STR Permit fee was $225 annually under pre-HB 583 ordinance. Post-July 1, 2026 repeal of many codes per city announcement — verify current fee status with City of McCall. Conditional Use Permit (CUP) required if occupancy ≥11 persons.
Night / Day Cap
30
Occupancy Limit
Formula: (number of bedrooms × 2) + 2 persons. Occupancy of 11 or more requires a Conditional Use Permit. Per Idaho Code §67-6539 post-HB 583, occupancy limits may not exceed IBC non-transient residential standards.
Tax Rate
Total Local Option Tax (LOT) of 8%: 3% Lodging LOT (eff. Jan 1, 2019 through Dec 31, 2028) + 4% Lodging Streets Tax (eff. Jan 1, 2026 through Dec 31, 2036) + 1% Retail Sales Tax. Plus Idaho state sales tax 6% + 2% Travel & Convention tax. Airbnb/VRBO collect and remit all taxes automatically.
Zoning Restrictions
STRs are permitted in all city zones under Idaho law (§67-6539 prohibits any city from banning STRs). Properties in the McCall Impact Area (outside city limits, governed by Valley County in consultation with McCall) follow a separate framework requiring a declaration of compliance rather than a full city STR permit.
Density Rules
Pre-HB 583: density/cap rules existed. Post-July 1, 2026: city repealing many STR-specific codes per HB 583 compliance. Confirm current density rules with McCall Planning & Zoning.
Platform Obligations
Marketplace platforms (Airbnb, VRBO) collect and remit Idaho state sales tax (6%) and Travel & Convention tax (2%) and McCall Local Option Taxes (8%). Self-managed STRs without a marketplace platform must independently register and remit all taxes to the city and Idaho State Tax Commission.
Compliance Notes
McCall adopted comprehensive STR regulations via Ordinance 1011 (effective October 1, 2022), one of Idaho's most detailed local frameworks. A district court upheld the core of McCall's ordinance in July 2025. However, Idaho HB 583 (signed March 16, 2026; eff. July 1, 2026) required McCall to repeal many STR-specific codes. The city's official website (mccall.id.us/203) confirmed: 'The City will be repealing many of the codes regarding Short-Term Rentals (STR) within the City of McCall, effective July 1, 2026.' Local Option Tax registration and remittance obligations remain. Fire safety minimums per state law still apply. STR permit requirement status post-July 1, 2026 is transitional — verify current requirements directly with City of McCall.
Effective Date
McCall Ordinance 1011: October 1, 2022 (original). HB 583 preemption: July 1, 2026. LOT Streets Tax: January 1, 2026.
Key Notes
McCall has ~400+ registered STRs in a town of ~1,400 year-round occupied homes — one of Idaho's highest STR-to-resident ratios. The city vigorously opposed HB 583 and sought to preserve local control. Post-HB 583 transition is ongoing as of the research date (July 29, 2026). Tax obligations (8% local + state) survive the legislative change. Each rental unit requires its own permit (to the extent still required). Impact Area properties follow Valley County rules (Valley County Code §9-4-10; amlegal.com).
Penalties
Pre-HB 583 enforcement per McCall City Code (MCC) Title 4 provisions. Post-HB 583, penalties for tax non-compliance apply; verify updated enforcement provisions with city. Valley County STR violations subject to Valley County P&Z enforcement.
Additional Context
McCall is a resort city on Payette Lake, popular for skiing, boating, and outdoor recreation. The city is part of the Idaho Resort Cities Coalition. Valley County (which governs the McCall Impact Area and surrounding unincorporated areas) maintains a separate STR administrative permit program under Valley County Code §9-4-10 at amlegal.com.
Sources
City of McCall Official STR Page: https://www.mccall.id.us/203/Short-Term-Rentals
McCall City Code Ch. 4.13 (STR Permits) & §3.13.09 (STR Standards): https://codelibrary.amlegal.com/codes/mccallid/latest/mccall_id/0-0-0-11979 and https://codelibrary.amlegal.com/codes/mccallid/latest/mccall_id/0-0-0-7807
McCall City Newsflash (HB 583 response): https://www.mccall.id.us/m/newsflash/home/detail/198
Valley County STR Application (Impact Area): https://www.co.valley.id.us/STRApplication
Idaho Code §67-6539: https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/
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Frequently Asked Questions

Is Airbnb legal in McCall?

Yes, Airbnb and short-term rentals are legal in McCall with proper registration and permits. McCall adopted comprehensive STR regulations via Ordinance 1011 (effective October 1, 2022), one of Idaho's most detailed local frameworks. A district court upheld the core of McCall's ordinance in Ju

Do you need a permit for Airbnb in McCall?

Yes. McCall requires the following for short-term rental operation: Yes.

What taxes apply to short-term rentals in McCall?

Short-term rental hosts in McCall are subject to the following tax obligations: Total Local Option Tax (LOT) of 8%: 3% Lodging LOT (eff. Jan 1, 2019 through Dec 31, 2028) + 4% Lodging Streets Tax (eff. Jan 1, 2026 through Dec 31, 2036) + 1% Retail Sales Tax. Plus Idaho state sales tax 6% + 2% Travel & Convention tax. Airbnb/VRBO collect and remit all taxes automatically..

What are the penalties for illegal Airbnb hosting in McCall?

Hosts who operate without proper permits in McCall may face enforcement. Pre-HB 583 enforcement per McCall City Code (MCC) Title 4 provisions. Post-HB 583, penalties for tax non-compliance apply; verify updated enforcement provisions with city. Valley County STR violations subject to Valley County P&Z enforcement..

What are the key STR compliance requirements in McCall?

McCall has ~400+ registered STRs in a town of ~1,400 year-round occupied homes — one of Idaho's highest STR-to-resident ratios. The city vigorously opposed HB 583 and sought to preserve local control. Post-HB 583 transition is ongoing as of the research date (July 29, 2026). Tax obligations (8% local + state) survive the legislative change. Each rental unit requires its own permit (to the extent s

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