TOURISM REVENUE AND SHORT-TERM RENTALS – Amends, repeals, and adds to existing law to revise, remove, and establish provisions regarding the protection of tourism revenue and limiting the regulation of short-term rentals.

Idaho bill S 1163, titled the "Short-term Rental and Vacation Rental Tourism Revenue Protection Act," prevents cities and counties from banning short-term rentals (like Airbnb) or imposing different rules than those for standard homes. It requires local governments to allow these rentals unless necessary for public health/safety, mandates safety disclosures (smoke alarms, fire extinguishers, first aid kits), and establishes a simple $50 annual permit system with limited revocation grounds. The bill repeals existing restrictions on short-term rental regulations and aims to protect tourism revenue by limiting local regulatory authority. It takes effect July 1, 2025.