Idaho Statutes Title 63. Revenue and Taxation § 63-1803. Definitions

(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 for thirty (30) days or less. Short-term rental or vacation rental does not include a unit that is used for any retail, restaurant, banquet space, event center or another similar use.

(5) “Short-term rental marketplace” means a person that provides a platform through which a lodging operator, or the authorized agent of the lodging operator, offers a short-term rental or vacation rental to an occupant.