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Sun Valley

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

At a Glance — Sun Valley Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Tax RateIdaho state sales tax 6%; Sun Valley Local Option Tax (LOT) 3% room occupancy charge on all short-term rental receipts (30 days or less) per Sun Valle
Permit FeeNo city STR-specific permit fee (none required under Idaho HB 583, eff. July 1, 2026). State sales tax registration required via Idaho State Tax Commi
PenaltiesNo city-specific STR penalties beyond standard municipal code violations (noise, nuisance, parking). State tax non-compliance subject to Idaho State T
Occupancy LimitMust not exceed non-transient residential limits per International Building Code as adopted by Idaho (Idaho Code §67-6539(3)(d)). No Sun Valley-specif
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Sun Valley Airbnb & Vacation Rental Regulation Overview

Sun Valley Short-Term Rental Regulations Overview

Short-term rental operations in Sun Valley, Idaho are permitted under an active regulatory framework as of 2026. The associated permit fees are No city STR-specific permit fee (none required under Idaho HB 583, eff. July 1, 2026). State sales t.

Tax Requirements for Airbnb Hosts in Sun Valley

Short-term rental operators in Sun Valley should be aware of these tax obligations: Idaho state sales tax 6%; Sun Valley Local Option Tax (LOT) 3% room occupancy charge on all short-term rental receipts (30 days or less) per Sun Valley Ordinance (see Ordinance 484 series); Idaho Travel & Convention tax 2% — total estimated ~11%..

Hosting Rules and Restrictions in Sun Valley

Key operational rules for vacation rental hosts in Sun Valley include: Occupancy limit: Must not exceed non-transient residential limits per International Building Code as adopted by Idaho (Idaho Code §67-653.

Zoning and Location Requirements in Sun Valley

Zoning considerations for short-term rentals in Sun Valley: No Sun Valley-specific STR zoning overlay. Under Idaho HB 583 (eff. July 1, 2026), STRs are classified as nontransient residential use in all zones; localities cannot prohibit STRs in any zone. HOA CC. Density rules: None enforceable at city level under Idaho HB 583..

Penalties for Non-Compliance in Sun Valley

Hosts who fail to comply with Sun Valley's short-term rental regulations may face enforcement action. No city-specific STR penalties beyond standard municipal code violations (noise, nuisance, parking). State tax non-compliance subject to Idaho State Tax Commission penalties..

Platform Obligations in Sun Valley

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Sun Valley: Marketplace facilitators (Airbnb, VRBO) are required under Idaho Code §63-1803 et seq. to collect and remit Idaho sales tax on behalf of hosts. Local Option Tax remittance responsibility may remain wi.

Full Regulatory Details

Regulatory Status
Active
Tax Registration
Yes
Permit Fee
No city STR-specific permit fee (none required under Idaho HB 583, eff. July 1, 2026). State sales tax registration required via Idaho State Tax Commission.
Occupancy Limit
Must not exceed non-transient residential limits per International Building Code as adopted by Idaho (Idaho Code §67-6539(3)(d)). No Sun Valley-specific cap beyond state standard.
Tax Rate
Idaho state sales tax 6%; Sun Valley Local Option Tax (LOT) 3% room occupancy charge on all short-term rental receipts (30 days or less) per Sun Valley Ordinance (see Ordinance 484 series); Idaho Travel & Convention tax 2% — total estimated ~11%.
Zoning Restrictions
No Sun Valley-specific STR zoning overlay. Under Idaho HB 583 (eff. July 1, 2026), STRs are classified as nontransient residential use in all zones; localities cannot prohibit STRs in any zone. HOA CC&R restrictions may independently apply.
Density Rules
None enforceable at city level under Idaho HB 583.
Platform Obligations
Marketplace facilitators (Airbnb, VRBO) are required under Idaho Code §63-1803 et seq. to collect and remit Idaho sales tax on behalf of hosts. Local Option Tax remittance responsibility may remain with host if platform does not cover it — verify with City of Sun Valley Finance.
Compliance Notes
Idaho HB 583 (signed March 16, 2026; eff. July 1, 2026) significantly curtailed local STR regulation statewide. Sun Valley City Council previously (2022) only issued health and safety suggestions to homeowners rather than a formal STR ordinance, and no dedicated STR permit program existed. Under HB 583, cities may only require: smoke alarms in sleeping areas, fire extinguisher + CO detector on each floor, removable escape ladders above ground floor, and occupancy limits per IBC. Noise, parking, nuisance, and curfew ordinances still apply equally to STRs. HOAs retain full authority to restrict STRs via CC&Rs.
Effective Date
Idaho HB 583 effective July 1, 2026. Sun Valley LOT Ordinance 484 (renewal) in effect for 3% room occupancy tax.
Key Notes
Sun Valley has no dedicated STR ordinance or permit program. The city's clerk confirmed in 2026 that Council's prior direction was limited to health/safety suggestions. Idaho state preemption law (HB 583) is now the primary governance framework. Approximately 81% of the Wood River Valley's ~840 STRs are located in Ketchum and Sun Valley combined (2024 data).
Penalties
No city-specific STR penalties beyond standard municipal code violations (noise, nuisance, parking). State tax non-compliance subject to Idaho State Tax Commission penalties.
Additional Context
The City of Sun Valley is a small resort city (City of Ketchum is the adjacent, larger municipality). Sun Valley proper is primarily a resort community with the Sun Valley Resort at its center. Sun Valley's official website is sunvalleyidaho.gov. Idaho law (§67-6539) prevents any Idaho city from banning or effectively prohibiting STRs.
Sources
Idaho Code §67-6539 (as amended 2026 by HB 583): https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/
City of Sun Valley official site (no dedicated STR page found): https://sunvalleyidaho.gov/
Sun Valley LOT Ordinance 484: https://sunvalleyidaho.gov/vertical/Sites/%7B0BF53F75-612F-48C9-9676-4A78E1E5DF2A%7D/uploads/Ordinance_484_LOT_renewal_signed.pdf
Sun Valley Municipal Code (AMLegal): https://codelibrary.amlegal.com/codes/sunvalleyid/latest/overview
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

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Frequently Asked Questions

Is Airbnb legal in Sun Valley?

Yes, Airbnb and short-term rentals are legal in Sun Valley with proper registration and permits. Idaho HB 583 (signed March 16, 2026; eff. July 1, 2026) significantly curtailed local STR regulation statewide. Sun Valley City Council previously (2022) only issued health and safety suggestions to h

What taxes apply to short-term rentals in Sun Valley?

Short-term rental hosts in Sun Valley are subject to the following tax obligations: Idaho state sales tax 6%; Sun Valley Local Option Tax (LOT) 3% room occupancy charge on all short-term rental receipts (30 days or less) per Sun Valley Ordinance (see Ordinance 484 series); Idaho Travel & Convention tax 2% — total estimated ~11%..

What are the penalties for illegal Airbnb hosting in Sun Valley?

Hosts who operate without proper permits in Sun Valley may face enforcement. No city-specific STR penalties beyond standard municipal code violations (noise, nuisance, parking). State tax non-compliance subject to Idaho State Tax Commission penalties..

What are the key STR compliance requirements in Sun Valley?

Sun Valley has no dedicated STR ordinance or permit program. The city's clerk confirmed in 2026 that Council's prior direction was limited to health/safety suggestions. Idaho state preemption law (HB 583) is now the primary governance framework. Approximately 81% of the Wood River Valley's ~840 STRs are located in Ketchum and Sun Valley combined (2024 data).

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