Short-term rentals in Coeur d'Alene, explained properly.

Sec. 17.08.1040(A)(1) and (2) say an accessory dwelling unit used as a short-term rental requires that either the principal dwelling or the ADU be occupied by a majority owner or an immediate family member of the owner more than 6 months out of any given year. For other dwellings, Sec. 17.08.1030(B)(2) provides for a short-term rental operated or managed by someone other than the owner, with a responsible party who has day-to-day authority, and Sec. 17.08.1020 defines the responsible party as the owner or any person the owner designates. The responsible party must be available 24 hours a day, 7 days a week and respond to complaints within 60 minutes (Sec. 17.08.1040(C)(1)). The owner stays responsible for compliance. Idaho Code section 67-6539(2)(a)(i) lists requiring owner occupation for any amount of time among the requirements a city may not impose. Idaho Code section 67-6539, as amended by House Bill 583 (2026 Session Law chapter 22, effective July 1, 2026), is the state law on city short-term rental rules. Article X is still published with the ADU occupancy rule, and the City's own pages haven't been reviewed, so the two sources conflict. The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Sec. 17.08.1040(A)(4) says that for properties with more than one dwelling unit, including multiple lots developed as a single parcel, only one dwelling unit per property may be used as a short-term rental at any one time. Sec. 17.08.1040(A)(3) says a principal dwelling and its associated ADU may not both be rented out concurrently as short-term rentals. Sec. 17.08.1040(B) says that if multiple units in a duplex or multiple-family housing (including condominiums and apartments) are owned by the same person or persons, only one unit may be used as a short-term rental, and the owner must designate the unit in the permit application. Idaho Code section 67-6539, as amended by House Bill 583 (2026 Session Law chapter 22, effective July 1, 2026), is the state law on city short-term rental rules. Subsection (2)(a)(xvi) lists restricting the number of short-term rentals in a county or city among the requirements a city may not impose. Article X is still published with this limit, so the sources conflict. The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Sec. 17.08.1040(A)(1) allows an ADU that existed on the effective date of Article X to be rented as a short-term rental if a majority owner or immediate family member occupies either the principal dwelling or the ADU more than 6 months out of any given year. Sec. 17.08.1040(A)(2) says that after the effective date an ADU may be used as a short-term rental only if the required impact fee is paid for it, with the same occupancy condition. Sec. 17.08.1040(A)(3) bars renting a principal dwelling and its ADU at the same time. Sec. 17.08.1040(G)(2) requires one off-street parking space, in addition to the principal dwelling's spaces, for an ADU built after the effective date and used as a short-term rental. The code text gives the article's date only as the year 2017, so the effective date it refers to isn't shown, and the impact fee amount hasn't been reviewed. Idaho Code section 67-6539(2)(a) lists owner occupation, additional parking and limits on the days a property can be rented among the requirements a city may not impose, so these conditions are unsettled. The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Sec. 17.08.1030(G) says that, subject to Sec. 17.08.1010(B) (leases and covenants, conditions and restrictions), any residential dwelling in the City may be rented without a permit for no more than 14 days per calendar year, where those 14 days are divided into no more than 2 stays. Idaho Code section 67-6539, as amended by House Bill 583 (2026 Session Law chapter 22, effective July 1, 2026), is the state law on city short-term rental rules. Subsection (2)(a)(xi) lists imposing a limit on the days a property can be rented among the requirements a city may not impose, and subsection (5) says no city may require a permit to operate a short-term rental. The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Sec. 17.08.1030(A)(2) says a short-term rental permit is non-transferable. Sec. 17.08.1030(F) says that if the dwelling identified in the application is sold or title is otherwise transferred, the permit automatically expires on the transfer of title, and Sec. 17.08.1030(F)(3) says that once a permit has expired a new application is required. A permit is also valid only for the dwelling named in the application (Sec. 17.08.1030(A)(1)). Whether the City still issues permits at all is unsettled because of Idaho Code section 67-6539(5) (see the permit rule above). The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Sec. 17.08.1030(F) says a short-term rental permit expires on March 31 of each year. To renew, the holder submits a renewal application on a City form to the City Clerk or designee with the renewal fee by March 1 each year; a permit with no renewal application by March 1 expires on March 31. Sec. 17.08.1030(D) requires a self-inspection checklist (the current City-approved form) with the application and a new one each year the rental will be offered. The fee amounts are set by City Council resolution and weren't reviewed. Idaho Code section 67-6539(2)(a)(ix) lists inspections and subsection (5) lists fees and permits among the things a city may not require, so the renewal steps are unsettled. The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Sec. 17.08.1030(B) lists the application contents: the owner's legal name, date of birth, contact number, physical and mailing addresses and email address; the same details for any responsible party who runs the rental day to day; the rental's address; the signatures of the owner and any other responsible party acknowledging joint responsibility for compliance by the occupant and guests; and the fee established by City Council resolution. Sec. 17.08.1030(C) requires the City to be told promptly if the owner or responsible party details change. The fee amount and its schedule date weren't reviewed, so no fee is stated here. The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Under Sec. 17.08.1040(C) the responsible party must be available 24 hours a day, 7 days a week to respond within 60 minutes to complaints about the condition of the rental or occupant conduct, obtain each occupant's name, address and contact number, and promptly respond and halt any noise or disturbance on notification. A failure to respond within 60 minutes is a violation of the article. Before operating, the responsible party prepares a written notice, mailed or delivered to residents and owners of property abutting or across the street, stating the intent to operate, the number of bedrooms rented to overnight guests and how to reach the responsible party by phone. A notice with the rental's address, emergency numbers and a Fire Department-approved exit diagram is posted on or near the front door. Sec. 17.08.1020 requires all responsible parties to be at least 21 years old. Sec. 17.08.1040(D) lists what each occupant must receive: the permit copy, responsible party contacts, the Good Neighbor Policy, trash day information and parking rules. Idaho Code section 67-6539(2)(a) lists notices to neighboring properties and internal notices or diagrams among the requirements a city may not impose, so these duties are unsettled. The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Sec. 17.08.1040(E) says the maximum number of overnight guests may not exceed the definition of family in Sec. 17.02.055(B), which hasn't been reviewed, so the number is not stated here. Guests of an occupant may use the rental only when an occupant is present and may not stay overnight. A responsible party may rent the entire dwelling or one room, and may not rent individual rooms to different occupants for the same night or nights. No recreational vehicle, travel trailer, tent or other temporary shelter may be used as a short-term rental or to add sleeping areas. Idaho Code section 67-6539(3)(d) lets a city set occupancy limits no stricter than the non-transient residential limits in the building codes. The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Sec. 17.08.1040(G)(1) says occupants and guests must, to the greatest extent possible, use the dwelling's off-street parking, and street parking follows chapters 10.20, 10.22, 10.24 and 10.27 of the code. Sec. 17.08.1040(H) bars any sign visible from other property saying the home is a short-term rental or for rent, requires the street number to be posted under Fire Department IFC requirements, and requires all advertising to include the City permit number and the maximum number of vehicles accommodated by off-street parking. Idaho Code section 67-6539(2)(a)(x) lists signage and notices among the requirements a city may not impose, so the advertising rule is unsettled. The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Sec. 17.08.1040(F) says storage of equipment, inventory or work-related items other than vehicles must be within the residence or a permitted accessory building, and that outdoor storage and storage containers (including PODS and similar portable containers) are prohibited; sheds and small storage buildings for incidental residential use are not storage containers. Sec. 17.08.1040(I) says trash and refuse may not be stored in public view except in proper containers on scheduled collection days, and the property must be kept neat and sanitary in line with title 8 of the code. Idaho Code section 67-6539(6) keeps short-term rentals subject to the same nuisance and other ordinances as other homes. The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Sec. 17.08.1050(A) makes it unlawful to offer or operate a short-term rental without a City permit and a violation for a responsible party, occupant or guest to knowingly and willfully violate the article. Under Sec. 17.08.1050(B) a first offense is a civil penalty in an amount set by City Council resolution (not reviewed here), and a subsequent offense is a misdemeanor under section 1.28.010 of the code (not reviewed here). For 3 or more violations in a calendar year the City Clerk or designee may revoke any or all of the owner's permits and order that no new permit be issued for up to 3 years. The owner or responsible party gets written notice by personal service or certified mail; revocation becomes final within 10 days of service unless a written appeal is made within 10 days of receipt, and a neutral Hearing Officer designated by the City hears the appeal and may affirm or reverse for good cause. Idaho Code section 67-6539, as amended by House Bill 583 (2026 Session Law chapter 22, effective July 1, 2026), is the state law on city short-term rental rules. Subsection (6) keeps short-term rentals subject to the penalties that apply to other homes, and subsection (5) bars city permit requirements, so the permit-based penalties are unsettled. The code text shows only the year of adoption for Article X (Ord. 3594, 2017), not a month or day.

Idaho Code section 67-6539, as amended by House Bill 583 (2026 Session Law chapter 22, in force July 1, 2026), says no county or city may enact or enforce an ordinance that has the express or practical effect of prohibiting any type of short-term rental, and no county or city may require a license, fee, permit, certification or registration to operate one. Local rules for health and safety may not put different restrictions or obligations on short-term rentals than on similar homes that are not rented short term. The statute lists examples that cities and counties may not impose, including owner occupancy for any amount of time, professional management, extra insurance, inspections, limits on the days a property can be rented, notices to neighbors, a conditional use permit in a residential zone, spacing from other short-term rentals and caps on their number. By ordinance a county or city may require only: smoke alarms in all sleeping areas; a fire extinguisher and a carbon monoxide detector on each floor; removable escape ladders in sleeping areas with a window above the ground floor; occupancy limits no stricter than the non-transient residential limits in the building codes adopted by the Idaho building code board; and an easily accessible handout showing exits, fire extinguishers, any first aid kits and an emergency phone number for the owner or manager. A short-term rental is classed as a non-transient residential use for zoning and building codes, and owners and guests remain subject to the noise, parking, nuisance, curfew and traffic rules that apply to other homes. Idaho Code section 63-1803 defines a short-term or vacation rental as a single-family house or dwelling unit, a condominium, cooperative or timeshare unit, or an owner-occupied home offered for a fee for 30 days or less.

The Idaho State Tax Commission lists the state sales tax rate as 6% and counts short-term rental accommodations for 30 days or less among taxable retail sales. Its lodging guide says Idaho sales tax is due on vacation homes and private residences rented for 30 days or less, and that these lodging taxes apply only to rentals of 30 days or less.

Idaho charges a travel and convention tax to occupants of hotel and motel rooms for stays of 30 days or less, and the Tax Commission says it also applies to vacation-home rentals. It does not apply to someone who stays more than 30 days continuously in the same room or space. The current rate is 2%. The Tax Commission's lodging guide lists the tax as due on vacation homes and private residences, alongside Idaho sales tax. Returns are filed on Form 1152 in the Tax Commission's online system (TAP).

The Tax Commission says that to offer short-term lodging you need a travel and convention tax permit, a regular seller's permit and, if the rental is in an auditorium district, an auditorium district tax permit, applied for through the Idaho Business Registration (IBR); permits arrive in about 10 days. You technically don't need these permits if you rent only through short-term rental marketplaces that collect and send in the taxes for you, but you must get them if you rent the lodging any other way or charge for services or fees on which the marketplace does not collect tax. These are state tax permits, not a local license to operate.

Idaho Code section 63-1804 requires a short-term rental marketplace to register with the State Tax Commission to collect, report and pay Idaho sales and use and travel and convention taxes, and any local taxes the Tax Commission administers, on the stays it facilitates, and to collect, report and pay taxes imposed by any local government on the operator or guest. Since July 1, 2026 (House Bill 583), an owner who offers a short-term rental directly to a guest without a marketplace must comply with the same requirements. The Tax Commission says marketplaces are responsible for collecting all taxes due on the lodging they arrange, lodging providers are responsible for the taxes on stays they arrange directly, and hosts should not report sales or tax that a registered marketplace already reports.