Complete guide to permits and licenses required to start a hotel / motel in Boise, ID. Fees, renewal cycles, and agency contacts.
Required for all hotels/motels under Idaho Code §39-4202. Administered by local health districts per IDAPA 16.02.19. Must pass initial inspection. Contact local district for exact fees/application.
Required if using a name different from LLC's legal name. Published in newspaper. Renew every 5 years ($10).
Hotels/motels must collect 6% state sales tax + local option taxes on lodging. Register online via Idaho Business Registration (IBR).
Local occupancy taxes (e.g., 2-3% in Boise) remitted with state sales tax. Rates vary by location.
Hotels and motels must collect and remit sales tax on room rentals. Idaho state sales tax rate is 6%. Local option taxes may add up to 3% more depending on jurisdiction. Registration required even if no employees.
Required for all employers paying wages to employees in Idaho. Must withhold Idaho income tax from employee wages. Registration includes obtaining a withholding tax account number.
Employers must register with Idaho Department of Labor. Tax rate is subject to change annually based on employer history. New employer rate set by law.
LLCs taxed as pass-through entities must file Form 500 (Idaho Individual Income Tax Return) if income is allocated to Idaho residents. No entity-level income tax for LLCs, but owners report income on personal returns. Registration occurs via initial tax filing or business registration with Tax Commission.
Authorized under Idaho Code § 33-2601. Local governments may impose a tourism tax of up to 3% on transient lodging. Only applies in participating counties or cities (e.g., Ada County, Blaine County). Must be registered and reported separately from state sales tax.
Most cities and larger towns in Idaho require a local business license or privilege tax for hotels/motels. Fees and requirements vary. Must be renewed annually. Examples: Boise, Idaho Falls, Coeur d'Alene, Ketchum.
Required for all businesses including hotels/motels; LLC must register with Idaho SOS first
Tracks business location/address; separate from city licenses
Hotels typically permitted in commercial zones; site plan review required for new builds (Boise Rev. Code Title 11)
Full fee schedule at https://www.cityofboise.org/media/14667/building-permit-fees-2024.pdf (effective 1/1/2024)
Freestanding signs for hotels limited by zone; electronic signs restricted
Inspects sanitation, linens, pest control; applies county-wide
Requires sprinklers, exits, assembly areas per IFC 2021
Confirms zoning, building, fire compliance (Boise Code 9-01-11)
Annual monitoring required; Knox box for access
Boise Code 11-05-07: Minimum parking for transient lodging
All LLCs must file Articles of Organization to register with the Secretary of State. No general state business license required beyond entity formation.
Required for all LLCs to maintain good standing. Online filing available.
ADA Title III requires hotels to provide accessible features for guests with disabilities, including accessible rooms, public areas, and communication methods; the U.S. Department of Justice enforces these standards, and costs can range from $1500.00 to $5000.00.
The Federal Trade Commission can impose significant civil penalties for deceptive advertising practices, including misleading pricing or false claims about amenities; these penalties can be substantial and damage your business’s reputation.
The IRS does not charge a fee to obtain an EIN; you can apply for one online through the IRS website, and it’s a crucial step for operating a business legally.
Most of the listed permits are one-time requirements, but ongoing compliance is essential; for example, ADA compliance is not a one-time fix, and tax record retention is ongoing.
Costs for ADA compliance can vary widely, ranging from $5000.00 to $200000.00 depending on the extent of modifications needed to your Boise hotel, and it's best to consult with an ADA specialist.
Permit Finder asks follow-up questions to give you an exact list of permits.
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