The Ultimate Boise, Idaho Business License & Registration Guide (2025)
Last updated: September 2025
Quick help (read this first)
- Boise does not require a general citywide business license for most businesses. You still must handle state registrations and any industry-specific licenses. See the City’s regulated licenses list: City of Boise — Permits & Licenses — overview hub.
- Register your business with the Idaho Secretary of State (entity filing or assumed business name), get your IRS EIN, and register for Idaho taxes (sales tax permit, employer accounts) via the Idaho State Tax Commission TAP portal. See: Idaho SOSBiz (Secretary of State filing portal) — file entities, assumed names; Idaho State Tax Commission — TAP — register for sales tax/withholding.
- If you sell taxable goods or certain services, you must collect Idaho sales tax (state rate is 6%). If you offer lodging (hotels, STRs), you also collect the 2% state travel & convention tax and, inside the Greater Boise Auditorium District, a 5% local room tax. See: Idaho State Tax Commission — Taxes overview — navigate to Sales & Use and Travel & Convention; Greater Boise Auditorium District (GBAD) — district hotel room tax info.
- Check your location and zoning first. For home-based or storefront businesses, confirm Boise zoning, occupancy, signs, and any required inspections before you sign a lease. Contact Boise Planning & Development Services: Boise PDS — permits and zoning; phone (208) 608-7100.
- Food, alcohol, childcare, body art, and transportation businesses have extra licensing and inspections. Food service is licensed by Central District Health; alcohol licensing runs through Idaho State Police Alcohol Beverage Control (and local approvals). See: Central District Health (CDH) — environmental health/food; phone (208) 375-5211. Idaho State Police — Alcohol Beverage Control — state liquor/beer/wine licenses; phone (208) 884-7060.
- Hiring employees? Register for Idaho employer withholding, unemployment insurance, and secure workers’ compensation coverage. See: Idaho State Tax Commission — employer withholding; Idaho Department of Labor — unemployment insurance; phone (208) 332-3576; Idaho Industrial Commission — workers’ comp coverage compliance; phone (208) 334-6000.
- Most filings can be done online in 1–2 business days if your paperwork is clean. Allow extra time for health permits, alcohol licensing, and building/tenant improvements, which can take 2–8+ weeks depending on scope.
- Free, local help is available: Idaho SBDC (Boise State University) — no-cost business advising; Boise office phone (208) 426-3875. U.S. SBA — Boise District Office — federal small business resources; phone (208) 334-9004.
At-a-glance: who issues what in Boise
| Task | Who handles it | Where to do it | What it covers |
|---|---|---|---|
| Form your LLC/corporation or file a DBA (assumed business name) | Idaho Secretary of State | Idaho SOSBiz filing portal — file entities, assumed names | Entity formation, name searches, annual reports |
| Sales tax permit and employer withholding | Idaho State Tax Commission | Idaho TAP — register and file | Sales & use tax, employer withholding accounts |
| Unemployment insurance account | Idaho Department of Labor | Idaho Department of Labor — Employers — UI registration and reporting | Unemployment insurance contributions |
| Workers’ compensation compliance | Idaho Industrial Commission | Idaho Industrial Commission — compliance and coverage info | Proof of coverage and exemptions |
| Zoning, occupancy, building, signs | City of Boise Planning & Development Services | Boise PDS — permits & zoning | Location approval, TI permits, signage |
| Food service permits | Central District Health (CDH) | CDH — Environmental Health — food protection program | Food establishments, mobile units, commissaries |
| Alcohol licensing | Idaho State Police ABC + City | ISP ABC — state licensing; City of Boise — Permits & Licenses — local approvals | Beer, wine, liquor by the drink |
| “General” business license | Not required by City of Boise for most businesses | N/A | Only certain regulated business types need a city license |
Sources: Idaho Secretary of State — business entities; Idaho State Tax Commission — taxes and permits; Idaho Department of Labor — employer UI; Idaho Industrial Commission — workers’ comp; City of Boise — permits & licenses; Central District Health — food service; Idaho State Police ABC — alcohol.
Do you need a Boise city business license?
Start here: most Boise businesses do not need a general city business license. Boise licenses only certain regulated activities (for example: alcohol, taxi, pawn/secondhand dealers, sexually oriented businesses, some security/solicitation activities, and a few others). Always check the City’s current list.
- Check the City’s current list of licenses: City of Boise — Permits & Licenses — overview hub with categories and contacts.
- If your activity is regulated, the City will outline application steps, fees, background checks, and inspections.
- If your activity isn’t listed, you still must complete state registrations and any health/safety permits tied to your industry.
Reality check: Don’t confuse “no general license” with “no approvals.” Zoning, fire/life-safety, signage, sales tax, and industry-specific permits still apply. If you open doors without checking these, you can face stop-work orders or fines.
What to do if this doesn’t work (Plan B):
- Call the City of Boise main line at (208) 608-7000 and ask for the City Clerk’s licensing team to confirm whether your business type is regulated.
- If you’re in unincorporated Ada County (not inside Boise city limits), verify with Ada County Development Services: Ada County Development Services — permits and zoning for county areas; phone (208) 287-7900.
Register your business with Idaho (entity, name, EIN)
The critical step is to register your legal structure and name with the Idaho Secretary of State, then secure your IRS EIN.
- Choose your structure (sole prop, LLC, corporation). If you operate under a brand name as a sole proprietor or partnership, you generally file an Assumed Business Name (DBA) with the state.
- File online through the state portal: Idaho SOSBiz (Secretary of State) — register entities, assumed business names, and file annual reports.
- Obtain your federal EIN: IRS — Apply for an EIN online — free IRS application; fee is $0.
- Keep your formation documents and EIN letter handy. You’ll need them for bank accounts, leases, permits, and tax registrations.
Fees and timelines (verify on the official fee page before you file):
| Filing | Typical Idaho filing fee (online) | Processing time (online) | Official source |
|---|---|---|---|
| Domestic LLC formation | Often around $100 (online) | Often same day to 1–2 business days | Idaho SOSBiz — current fee shown at filing |
| Domestic corporation formation | Often around $100 (online) | Often same day to 1–2 business days | Idaho SOSBiz — current fee shown at filing |
| Assumed Business Name (DBA) | Commonly $25 (online) | Often same day to 1 business day | Idaho SOSBiz — current fee shown at filing |
| Annual report (LLC/corp) | Typically $0 to file | File by the entity’s anniversary month; file in minutes online | Idaho SOSBiz — annual report info |
Notes:
- Idaho has offered free online annual reports for most domestic entities for years. Always confirm the current rules and deadlines when you log in to SOSBiz.
- If you use a paper filing, fees and processing times may differ.
Documents you’ll usually need:
- Owner and manager/officer information.
- Idaho business address and mailing address.
- Registered agent in Idaho (can be a person or service with an Idaho street address).
- For EIN: responsible party’s SSN/ITIN (or EIN), and your formation details.
What to do if this doesn’t work (Plan B):
- Call the Idaho Secretary of State Business Services at (208) 334-2301 for filing help, or visit Idaho Secretary of State — Business — general business services.
- Get no-cost advising: Idaho SBDC — Request advising — help with entity selection and registrations; Boise office (208) 426-3875.
Idaho tax registrations (sales tax, lodging tax, employer accounts)
If you sell taxable goods (and some services), you must collect Idaho sales tax. If you provide lodging, you likely must collect extra lodging taxes. If you hire employees, you must register for withholding and unemployment accounts.
Start with the Idaho State Tax Commission (STC) online:
- Register for accounts via TAP: Idaho State Tax Commission — TAP — create an account to register for sales tax permits and employer withholding.
- Sales tax rate: Idaho’s state sales tax is 6%. See the STC homepage and sales/use tax resources: Idaho State Tax Commission — Sales & Use overview — navigate to Sales & Use Tax.
- Lodging taxes: If you rent rooms, homes, or campsites for 30 days or fewer, Idaho’s 2% Travel & Convention tax usually applies in addition to sales tax. See: Idaho State Tax Commission — Travel & Convention Tax — lodging tax explanation and filing.
- Greater Boise Auditorium District (GBAD) hotel room tax: Lodging within the district is subject to an additional 5% room tax. See: Greater Boise Auditorium District (GBAD) — Hotel Tax — district info and tax details.
- Employer accounts: If you have employees, you must register for employer withholding (STC) and unemployment insurance (Idaho Department of Labor). See: Idaho State Tax Commission — Employers and Idaho Department of Labor — Employers.
- Resale and exemption certificates: Idaho uses Form ST-101 for resales and exemptions when allowed. See: Idaho State Tax Commission — Forms — search for ST-101.
Filing frequency and deadlines:
- Sales tax returns are usually due monthly, quarterly, or annually depending on volume. Due dates vary; the STC assigns your filing frequency. Expect monthly filers to submit by a monthly due date (check TAP for the exact day, often the 20th of the following month). Always confirm your assigned due date in TAP.
- Travel & Convention tax returns follow STC schedules; due dates will be shown in your TAP account. File by the due date shown to avoid penalties.
- Employer withholding and unemployment insurance filings have fixed schedules assigned by the agencies; check your account for the exact due dates.
Table: Common Idaho tax registrations for Boise businesses
| Tax/Permit | Who needs it | Where to register | Notes |
|---|---|---|---|
| Sales Tax Permit (Seller’s Permit) | Sellers of taxable goods/services | Idaho TAP — online registration | Idaho state rate is 6%; some services are taxable |
| Travel & Convention Tax (2%) | Lodging 30 days or fewer | Idaho TAP — add account | Applies to hotels, STRs, campsites (see STC guidance) |
| GBAD Hotel Room Tax (5%) | Lodging within district | GBAD — district tax info | Local room tax applies in addition to state taxes |
| Employer Withholding | Employers paying Idaho wages | Idaho TAP — employer account | Withhold and remit state income tax from wages |
| Unemployment Insurance (UI) | Employers with covered employees | Idaho Department of Labor — employer portal | Quarterly UI wage reporting and contributions |
Reality check: Short-term rentals (STRs) on platforms like Airbnb/VRBO often have platform-collected taxes in some places, but that doesn’t always cover all taxes or all accounts in Idaho. You’re still responsible for correct registration and filing. Confirm your obligations with the STC and GBAD.
What to do if this doesn’t work (Plan B):
- Call the Idaho State Tax Commission at (208) 334-7660 (Boise) or (800) 972-7660 (toll-free) for account setup and taxability questions. See: Idaho State Tax Commission — Contact — phone and office locations.
- For unemployment insurance, call the Idaho Department of Labor employer line (208) 332-3576 or visit IDOL — Employers.
Location, zoning, home-based business rules (Boise)
Before you commit to a space or open at home, confirm your use is allowed and whether a change-of-use or occupancy permit is needed.
- Zoning approval: Confirm your business use is permitted at your address. Contact: Boise Planning & Development Services — Zoning — zoning info and assistance; phone (208) 608-7100.
- Certificate of Occupancy (CO): If you’re moving into a new space or changing the use (e.g., retail to restaurant), you may need inspections and a new/updated CO before opening.
- Tenant improvements (TIs): Any build-out typically requires building, electrical, mechanical, and plumbing permits from Boise PDS.
- Sign permits: Most exterior signs require permits. The City can confirm size, lighting, and location standards.
- Home-based business (home occupation): Allowed with restrictions (for example, limited client visits, signage limits, no nuisance to neighbors). The City can explain current rules and whether a home occupation permit or zoning clearance is needed.
Table: Space type vs. common Boise requirements
| Your space | Likely actions | Who to contact |
|---|---|---|
| Existing retail office with no build-out | Zoning check; CO verification | Boise PDS — (208) 608-7100 |
| Restaurant, salon, fitness studio | Zoning, TIs, health/fire inspections, CO | Boise PDS — permits |
| Home-based business | Zoning/home occupation standards, parking, signage | Boise PDS |
| Food truck | CDH food permit, commissary, limited parking zones; event permissions | CDH — (208) 375-5211; Boise PDS |
Reality check: Unpermitted build-outs or skipping a change-of-use often triggers delays. Get a preliminary zoning/permit consultation if you’re unsure.
What to do if this doesn’t work (Plan B):
- If your use isn’t allowed at your location, ask PDS about conditional use permits or alternative zones. Call (208) 608-7100.
- If timing is tight, consider a temporary certificate of occupancy (TCO) strategy. Discuss feasibility with PDS.
Health permits, alcohol, and other regulated industries
Some industries need extra approvals. Start with the agency that regulates your field and confirm permits, inspections, and timelines before you open.
- Food establishments (restaurants, food trucks, caterers, manufacturers)
- Central District Health (CDH) licenses and inspects food establishments in Boise/Ada County. You’ll often need plan review before construction or mobile unit approval. See: CDH — Environmental Health (Food) — food service permits, plan review, and inspections; phone (208) 375-5211.
- Timelines: Plan reviews can take several weeks depending on completeness and workload. Submit early and coordinate with Boise PDS for building permits if you’re doing a build-out.
- Fees vary by establishment type and are listed on CDH’s fee schedule. Check the current amounts on CDH’s site before you start.
- Alcohol (beer, wine, liquor by the drink)
- Idaho State Police Alcohol Beverage Control (ABC) issues state licenses; cities may require local approvals. See: ISP — Alcohol Beverage Control — license types, quotas, applications, and contact; phone (208) 884-7060.
- Liquor by the drink licenses are quota-controlled in Idaho. If quotas are full, secondary markets or transfers can be costly and take time. Factor this into your timeline and budget. For beer and wine, processes differ and are usually faster.
- Expect coordination with Boise for local permissions and premise approval.
- Child care
- Idaho Department of Health and Welfare and local health districts set requirements; Boise may also have local rules for child care facilities. Start at: Idaho Department of Health & Welfare — Child Care Licensing — statewide licensing guidance; then confirm any Boise-specific requirements with the City.
- Professional and occupational licenses
- Many trades and professions are licensed by the Idaho Division of Occupational and Professional Licenses (DOPL): contractors, cosmetologists, barbers, engineers, accountants, and more. See: Idaho DOPL — Licenses & Boards — search your profession; phone (208) 334-3233.
- Transportation/taxi and other city-regulated activities
- Boise licenses certain activities like taxicab businesses, secondhand dealers, and others. Check: City of Boise — Permits & Licenses — regulated categories and steps.
Table: Regulated industries quick map
| Industry | Primary regulator | Key actions | Source |
|---|---|---|---|
| Restaurants/food trucks/caterers | Central District Health | Plan review, food permit, inspections | CDH — Environmental Health |
| Alcohol sales | Idaho State Police ABC + City | State license application, local approvals | ISP — ABC |
| Child care | IDHW + local | State child care licensing; facility approvals | IDHW — Child Care Licensing |
| Cosmetology/barbering | DOPL | Professional license, facility/shop inspections | DOPL — Boards |
| Contracting | DOPL (contractor registration) | State contractor registration; liability insurance | DOPL — Contractor Registration |
| Taxis/regulated city businesses | City of Boise | City business license, background checks as applicable | Boise — Permits & Licenses |
Reality check: Health and alcohol approvals add weeks or months. Lining up plans, inspections, and state-city coordination early will save time.
What to do if this doesn’t work (Plan B):
- Book a pre-application meeting with Boise PDS and (for food) CDH to surface all requirements up front. PDS (208) 608-7100; CDH (208) 375-5211.
- If alcohol quotas block your concept, consider beer/wine-only openings first, or find a location with an existing transferable license. Discuss options with ABC at (208) 884-7060.
Building, fire, and signage (Boise)
If your business needs a build-out or change-of-use, permits and clearances are mandatory.
- Building permits and inspections: Apply through Boise PDS for building, electrical, mechanical, and plumbing permits. See: Boise PDS — Permits — building permits and inspections.
- Fire/life-safety: Businesses with assembly occupancy (restaurants, gyms, venues) often require fire review and inspections. Coordinate via PDS; they’ll route to Boise Fire as needed.
- Signs: Exterior signs and some window signs require permits. The City will advise on size, placement, and illumination.
Timelines:
- Minor interior remodels may permit in 2–4 weeks if plans are complete.
- Larger projects can take 6–12+ weeks, factoring in plan review cycles, corrections, and inspections.
What to do if this doesn’t work (Plan B):
- Request an early plan review consultation with PDS to clarify submittal requirements: (208) 608-7100.
- If you face scheduling delays, ask for partial inspections or phased occupancy options where available.
Hiring employees: withholding, UI, workers’ comp, and posters
Once you hire, Idaho treats you as an employer with specific obligations.
- Employer withholding: Register with the STC to withhold Idaho income tax from employee wages. See: Idaho State Tax Commission — Employers — employer withholding.
- Unemployment insurance: Register with the Idaho Department of Labor. See: IDOL — Employers.
- Workers’ compensation: Required for nearly all employees; coverage is purchased through private insurers. Compliance questions: Idaho Industrial Commission — employer coverage; phone (208) 334-6000.
- Labor posters: Ensure required federal and state labor posters are displayed. IDOL provides guidance: Idaho Department of Labor — Employer Resources — required postings and employer compliance.
- New hire reporting: Report new hires as required by law. See the IDHW portal: Idaho New Hire Directory — link to state new hire reporting (via state partner site).
What to do if this doesn’t work (Plan B):
- Call IDOL Employer Accounts at (208) 332-3576 for UI setup issues.
- For workers’ comp questions, call the Industrial Commission Employer Compliance at (208) 334-6000.
Ongoing filings and renewals (keep your business in good standing)
Don’t let routine filings lapse. Set reminders and use online portals.
- Annual report (Idaho SOS): Most domestic LLCs and corporations must file an annual report online (typically $0; due around your entity’s anniversary month). File at: Idaho SOSBiz.
- Sales tax returns: File on the schedule assigned in TAP (monthly, quarterly, or annually). File by your TAP-listed due date (commonly the 20th of the following month for monthly filers). Idaho TAP.
- Travel & Convention tax returns and GBAD room tax: File as assigned. STC returns through TAP; GBAD has its own remittance process. See: STC and GBAD.
- City licenses (regulated businesses only): Renewals and inspections may be required. See: Boise — Permits & Licenses.
- Personal property tax: If you have business equipment, work with the Ada County Assessor on personal property tax filings/exemptions. See: Ada County Assessor — Business Personal Property — personal property info; phone (208) 287-7200.
Table: Boise compliance calendar highlights
| Filing | Typical frequency | Where to file | Notes |
|---|---|---|---|
| Idaho annual report | Annual | Idaho SOSBiz | File by entity anniversary month; typically $0 |
| Sales tax returns | Monthly/Quarterly/Annual | Idaho TAP | Due dates set in TAP (commonly the 20th) |
| Travel & Convention tax | Monthly/Quarterly | Idaho TAP | Applies to lodging 30 days or fewer |
| GBAD room tax | Monthly | GBAD | Lodging within district |
| City regulated licenses | Annual (varies) | City of Boise | See your license type |
| Personal property returns | Annual | Ada County Assessor | Filing date and exemptions vary |
What to do if this doesn’t work (Plan B):
- If you miss a deadline, file as soon as possible and contact the agency proactively to minimize penalties and interest. STC help: (208) 334-7660; SOS help: (208) 334-2301.
- If you receive a notice you don’t understand, bring it to the Idaho SBDC or a licensed CPA in Idaho for guidance.
Cost and timeline snapshot (Boise/Idaho)
Use this as a planning tool. Always confirm current fees on the official sites.
| Item | Typical cost | Typical timeline | Source |
|---|---|---|---|
| LLC formation (online) | Around $100 | Same day to 1–2 business days | Idaho SOSBiz |
| Assumed Business Name (DBA) | Around $25 | Same day to 1 business day | Idaho SOSBiz |
| EIN (IRS) | $0 | Same day online | IRS — EIN application |
| Sales tax permit | Typically $0 | Often 1–2 business days (TAP) | Idaho TAP |
| Food establishment permit | Varies by type | Plan review + inspections: 2–8+ weeks | CDH |
| Alcohol license (state/local) | Varies by type | 4–12+ weeks (longer if quota) | ISP — ABC |
| Building/tenant improvement permits | Varies by scope | 2–12+ weeks | Boise PDS |
What to do if this doesn’t work (Plan B):
- If costs are a barrier, ask about phased build-outs, smaller scopes, or starting with lower-cost license types (e.g., beer/wine before liquor).
- For timelines, submit complete plans and respond quickly to corrections to shorten review cycles.
Real‑world examples (Boise scenarios)
- Food truck based in Boise
- Register an LLC on SOSBiz; get an EIN; apply for sales tax permit via TAP.
- Contact CDH for mobile food unit permitting. Many mobile units must have a commissary/base kitchen; CDH will confirm current requirements and documentation. CDH — Environmental Health, (208) 375-5211.
- Check Boise parking and event rules; for private lots, get written permission; for events, follow the organizer’s permit process.
- Timeline reality: CDH plan review + inspections may take 3–6 weeks once your unit is ready. Coordinate commissary letters early to avoid rework.
- Boutique fitness studio downtown
- Confirm zoning and parking ratios with Boise PDS. If the space was office before, you likely need a change-of-use and building/fire upgrades.
- Apply for TIs if you’re adding showers or HVAC changes; schedule fire inspection.
- Get your sales tax permit for retail (apparel, drinks) if applicable; set up employer accounts before hiring.
- Timeline reality: Design + plan review + build-out can stretch 8–12+ weeks. Avoid lease start dates that force you to open before the CO is issued.
- Neighborhood bar with beer/wine now, liquor later
- Secure state alcohol licensing via ISP ABC for beer/wine; confirm city approvals. Liquor by the drink is quota-based; consider opening with beer/wine first.
- Confirm your location’s occupancy load, exits, and restrooms with PDS.
- Set up sales tax and lodging taxes if you also rent short-term rooms.
- Timeline reality: ABC processing can run 4–12+ weeks depending on background, premise approval, and volume. If you later secure a liquor license, plan for additional reviews and costs.
Common mistakes to avoid (Boise & Idaho)
- Skipping zoning and CO checks before signing a lease — then learning a change-of-use or parking requirements add weeks and costs.
- Assuming Boise has a general city business license — and ignoring required state tax permits or health inspections.
- Underestimating alcohol licensing timelines — especially liquor by the drink in a quota system.
- Not registering for sales tax when selling “mostly services” — some services are taxable; verify with the State Tax Commission.
- Opening a food business without CDH plan review — causing expensive rework post-construction.
- Hiring employees before registering for withholding/UI and arranging workers’ comp — risking penalties.
- Missing annual reports — falling into SOS administrative dissolution for non-filing.
- Using a brand name without filing an Assumed Business Name (DBA) — leading to banking issues and disputes.
- Neglecting sign permits — getting cited post-install.
- Believing platforms always collect all lodging taxes — they may not; you’re still responsible for correct accounts and filings.
Inclusivity, diversity, and accessibility (Idaho & Boise resources)
- Women-owned businesses
- Idaho Women’s Business Center — training, mentorship, and resources for women entrepreneurs statewide.
- SBA Women-Owned Small Business (WOSB) Program — federal certification for set-aside contracts.
- Minority-owned and disadvantaged businesses
- Idaho Transportation Department — DBE Program — Disadvantaged Business Enterprise certification for transportation-related contracting.
- SBA 8(a) Business Development Program — nine-year program for socially/economically disadvantaged firms.
- Veteran-owned businesses
- SBA Veteran Small Business Certification (VetCert) — federal certification for VOSB/SDVOSB.
- Boise VA & veteran resources (regional hub) — local VA contacts.
- LGBTQ+ owned businesses
- National LGBT Chamber of Commerce (NGLCC) Certification — LGBTBE certification; supplier diversity opportunities.
- Disability-owned businesses
- U.S. AbilityOne & supplier diversity resources — procurement pathways; pair with SBA and state programs.
- Immigrant-owned and language access
- SBA — Ascent and multilingual resources — training in multiple languages.
- City of Boise departments can provide translations/interpretation upon request. Start at the City’s main line (208) 608-7000 and ask for language assistance.
Accessibility tips:
- Comply with the Americans with Disabilities Act (ADA). See: ADA.gov — Small Business — practical accessibility guidance.
- For public-facing spaces, plan accessible entrances, restrooms, and routes early in your build-out.
Boise FAQs (Idaho-specific)
- Do I need a general Boise business license?
- Usually no. Boise doesn’t require a general license for most businesses, only certain regulated activities. Check: City of Boise — Permits & Licenses. If unsure, call (208) 608-7000.
- What is Idaho’s sales tax rate and who collects it?
- Idaho state sales tax is 6%. If you sell taxable goods/services, you collect it and remit to the State Tax Commission via TAP. See: Idaho State Tax Commission. For lodging, see Travel & Convention tax (2%) and GBAD (5% in district).
- How fast can I get a sales tax permit?
- Online registrations through TAP commonly activate in 1–2 business days when complete. Sign up at: Idaho TAP. For questions call (208) 334-7660.
- I’m a sole proprietor using a brand name. Do I need a DBA?
- Yes, file an Assumed Business Name with the Idaho Secretary of State. File at: Idaho SOSBiz. Banks usually require this for accounts under the brand.
- Do I need a home occupation permit in Boise?
- It depends on your activities. Boise allows home-based businesses with rules on traffic, signage, and nuisances. Call Boise PDS (208) 608-7100 to confirm.
- Are food trucks allowed, and do they need a commissary?
- CDH licenses mobile food units and will confirm current commissary or base-of-operation requirements. Start with: CDH — Environmental Health, phone (208) 375-5211.
- How do I handle lodging taxes for a short-term rental?
- Register with the STC for sales tax and Travel & Convention tax. If your property is within GBAD, collect the 5% room tax. See: STC — Taxes overview and GBAD.
- Do Idaho contractors need a license?
- Idaho requires contractor registration through DOPL (not a trade “license” in the same sense, but you must register). See: DOPL — Contractor Registration. Specialty trades may need additional licensing.
- Do I need a resale certificate to buy inventory tax-free?
- Use Idaho Form ST-101 (Resale or Exemption Certificate) when purchasing for resale. See: Idaho State Tax Commission — Forms.
- How often do I file annual reports with the Idaho SOS?
- Every year for LLCs and corporations, typically due in your anniversary month. Online filing is typically $0 and takes minutes in SOSBiz: Idaho SOSBiz.
What to prepare: documents checklist
- Entity documents (Articles/Certificate of Organization/Incorporation).
- Assumed Business Name certificate (if applicable).
- IRS EIN letter.
- Photo ID for owners/managers.
- Lease or property control documents.
- Floor plan/site plan (for build-outs or health permits).
- Menu/process flow (for food businesses).
- Insurance certificates (general liability; workers’ comp if hiring).
- Professional/occupational licenses (if applicable).
- Bank account info for tax portal set-up and e-payments.
Action-by-action: steps you can take this week
- Day 1–2: Decide entity; check name availability; file on SOSBiz; apply for EIN (same day).
- Day 2–3: Open a business bank account; register in TAP for sales tax; set up employer withholding (if hiring).
- Day 3–5: Confirm zoning and any required permits with Boise PDS; schedule a pre-application meeting if doing a build-out.
- Week 2–3: Submit health plan review (food) or alcohol applications if needed; get insurance quotes; prepare sign permit submittal.
- Week 4+: Start tenant improvements after permits are issued; schedule inspections; finalize CO; train staff and post labor posters.
If you get stuck: direct contacts (Boise & Idaho)
| Agency | Purpose | Website | Phone |
|---|---|---|---|
| Idaho Secretary of State | Entity filings, DBAs, annual reports | sos.idaho.gov — business services | (208) 334-2301 |
| Idaho State Tax Commission | Sales tax, employer withholding, returns | tax.idaho.gov — TAP and tax help | (208) 334-7660 / (800) 972-7660 |
| Idaho Department of Labor | Unemployment insurance (UI) employer accounts | labor.idaho.gov — employers | (208) 332-3576 |
| Idaho Industrial Commission | Workers’ compensation compliance | iic.idaho.gov — employer resources | (208) 334-6000 |
| City of Boise — PDS | Zoning, building, occupancy, signs | cityofboise.org/departments/planning-and-development-services | (208) 608-7100 |
| City of Boise — General | Licensing directory and assistance | cityofboise.org/services/permits-licenses | (208) 608-7000 |
| Central District Health | Food permits/inspections | cdh.idaho.gov — environmental health | (208) 375-5211 |
| Idaho State Police ABC | Alcohol licenses | isp.idaho.gov/abc — licensing | (208) 884-7060 |
| Ada County Assessor | Business personal property | adacounty.id.gov/assessor | (208) 287-7200 |
| Idaho SBDC (Boise) | Free advising | idahosbdc.org — request advising | (208) 426-3875 |
| SBA Boise District Office | Federal small business help | sba.gov/offices/district/id/boise | (208) 334-9004 |
What to do if this doesn’t work (overall Plan B)
- Use the Idaho SBDC at Boise State for no-cost, one-on-one advising on licensing, financials, and timelines: (208) 426-3875 — Idaho SBDC — Boise.
- For complicated or high-risk industries (alcohol, food manufacturing), schedule pre-application meetings with the City and the relevant state agency early to get a coordinated checklist.
- Consider phased openings (e.g., retail first, food service later) to begin revenue without waiting for all high-complexity permits.
About this guide
- Purpose: Help Boise entrepreneurs quickly understand which licenses and registrations they need, where to get them, typical costs/timelines, and who to call when stuck.
- Sources: This guide links directly to official Idaho and City of Boise agencies and well-established resources (SBA, NGLCC). When fees or policies change, the official portals (SOSBiz, TAP, DOPL, CDH, ISP ABC, Boise PDS) show the current amounts and deadlines at the moment you apply.
- How to use it: Start with the Quick Help, confirm whether your activity is city-regulated, complete state registrations, then handle any industry/space-specific permits. Use the contact directory to resolve blockers fast.
Disclaimer
Program rules, fees, taxes, deadlines, and processes can change at any time. Always confirm current requirements directly with the responsible agency using the official links and phone numbers in this guide. This content is for general information only and is not legal, tax, or financial advice.