Idaho Tax Commission to administer more auditorium districts taxes
Tuesday March 31, 2026BOISE, Idaho — March 31, 2026 — The Idaho State Tax Commission will soon be administering the auditorium district tax for two more districts: the Nampa Auditorium District and the new Mountain Community Center District in Valley and Adams counties.
The Tax Commission is taking over administrative duties from the Nampa Auditorium District and will start processing returns beginning with the April 2026 return, due May 20.
The Tax Commission will begin administering the new Mountain Community Center District on June 1. This means that starting on June 1, 2026, lodging providers in the district will need to collect a 5% tax on all lodging-related sales that the auditorium district tax applies to.
Auditorium districts charge a local sales tax only for short-term lodging (30 days or less) within their district boundaries. Sellers offering short-term lodging in an auditorium district must charge customers that district’s tax. This tax also applies to nonsleeping rooms, such as meeting rooms, but it doesn’t apply to campgrounds.
Lodging providers in each district’s boundaries who already hold a travel and convention tax permit will automatically receive a new auditorium district permit from the Tax Commission and a letter explaining their responsibilities, including filing their returns online.
Some individuals and property owners within the two districts might not realize they need an auditorium district permit, particularly those renting out their homes or short‑term rental units. They should contact the Tax Commission to learn how to get permits for the auditorium district tax, the travel and convention tax, and the sales and use tax.
Taxpayers can go online to see if their address is in one of the districts, as well as read more about each district:
- Nampa Auditorium District (NAD). See if an address is in the NAD. Read more about the NAD on its website.
- Mountain Community Center District (MCCD). See if an address is in the MCCD. Read more about the MCCD on its website.
For more information about auditorium districts and tax permits, visit tax.idaho.gov/aud or call the Tax Commission at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.