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Resort City Tax: Short Term Rental Occupancy Tax

Announcement:

Sandpoint Resort City Tax / Short Term Rental Occupancy Tax Increase

On November 8, 2022, Sandpoint voters approved a local option non-property tax for tourist lodging, increasing the City's resort city tax (RCT) from 7% to 14% effective January 1, 2023, and extended the tax through December 31, 2035. The additional 7% will be dedicated to streets and pedestrian improvements. Click here for additional information.

The City of Sandpoint remittance schedule coincides with the State of Idaho deadline. Tax is due monthly on or before the 20th of the month following collection. If you have been granted a quarterly or annual remittance schedule with the State, this same schedule for the City tax can be accommodated by including your schedule notice from the State. For example, the January 2023 remittance will be due on or before February 20, 2023, or the first quarter of 2023 remittance will be due on or before April 20, 2023. Tax collected is paid to the City of Sandpoint, please fill out the 14% RCT Tax Remittance Form and send to City of Sandpoint Attn: Finance - Tax Remittance at 1123 W. Lake Street, Sandpoint, ID 83864.

In addition, the City of Sandpoint Ordinance adopted by City Council and amending City Code Title 3, Chapter 10 can be reviewed here.

Sandpoint’s RCT is a local option non-property tax assessed for short term lodging of 30 or fewer days -https://tax.idaho.gov/. Tax is collected on the cost of lodging accommodations which include, but are not limited to, hotels, motels, resorts, condominiums, tourist/vacation rental homes, cabins, private residences and bed & breakfast establishments. For more information on other taxable lodging accommodations see the ‘Travel & Conventions Tax’ column - https://tax.idaho.gov/

Questions may be directed to our Assistant Finance Director.