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ID207 obligations4 jurisdictions

Donnelly compliance requirements

Every filing obligation for small businesses operating in Donnelly, Idaho — federal, state, county, and city-specific.

Breakdown: 106 federal requirements, 85 Idaho state filings, 9 Valley County requirements, and 7 Donnelly-specific requirements. Each obligation links to an authoritative source — the official government page where available, or the authorized filing portal or publisher otherwise.

Federal Obligations(106)

1099-NEC Filing — Nonemployee Compensation

ANNUALTAX FILING

Businesses that pay $600 or more to a non-employee (independent contractor, freelancer, etc.) during the year must file Form 1099-NEC with the IRS and provide a copy to the recipient by January 31. Th...

ADA Title III — Accessibility Compliance for Public Accommodations

AS NEEDEDREGISTRATION

Title III of the Americans with Disabilities Act (ADA) requires businesses that are places of public accommodation (restaurants, retail stores, hotels, theaters, medical offices, professional offices,...

ATF Federal Explosives License/Permit

ONE TIMEINDUSTRY LICENSE

Businesses that manufacture, import, deal in, or use explosive materials must obtain a federal explosives license or permit from the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). Licenses...

Est. fee: $200 ($200 for a manufacturer/importer/dealer license (3-year term). $100 for a user permit (3-year term). Employee Possessor background check fees may apply separately.)Filing link → (opens in new tab)Source → (opens in new tab)

ATF Form 4473 Firearms Transaction Recordkeeping

AS NEEDEDINDUSTRY LICENSE

All Federal Firearms Licensees (FFLs) must complete and retain ATF Form 4473 (Firearms Transaction Record) for every firearm transaction conducted through the licensee. Per the Bipartisan Safer Commun...

Est. fee: $0 (No fee. Form 4473 is a recordkeeping obligation, not a filing.)Filing link → (opens in new tab)Source → (opens in new tab)

BIS Export Controls — Export Administration Regulations (EAR)

AS NEEDEDPERMIT

Businesses exporting goods, software, or technology from the United States must comply with the Export Administration Regulations (EAR) administered by the Bureau of Industry and Security (BIS). Expor...

Est. fee: $0 (No fee for export license applications. Compliance program costs vary.)Filing link → (opens in new tab)Source → (opens in new tab)

BOI Report — Beneficial Ownership Information

ONE TIMEREGISTRATION

The Corporate Transparency Act requires certain companies to report their beneficial ownership information (BOI) to FinCEN. As of March 2025, FinCEN issued a rule exempting all domestic companies from...

Est. fee: $0 (No filing fee. Filing is done online at boiefiling.fincen.gov.)Filing link → (opens in new tab)Source → (opens in new tab)

BOI Report — Updated Report (Ownership Changes)

AS NEEDEDREGISTRATION

Under the Corporate Transparency Act, reporting companies must file an updated Beneficial Ownership Information (BOI) report with FinCEN within 30 calendar days of any change to previously reported in...

CAN-SPAM Act Compliance

AS NEEDEDREGISTRATION

The CAN-SPAM Act (Controlling the Assault of Non-Solicited Pornography and Marketing Act) applies to all businesses that send commercial email messages — any electronic mail message whose primary purp...

Est. fee: $0 (No filing fee — CAN-SPAM is a compliance-posture obligation with no registration or filing required.)Source → (opens in new tab)

CBP Import Entry — Customs Declaration for Imported Goods

AS NEEDEDTAX FILING

Businesses importing goods into the United States with a value exceeding $2,500 must file an entry with U.S. Customs and Border Protection (CBP). Formal entries require a customs bond and use of a lic...

COBRA Notice Requirements — Continuation of Health Coverage

AS NEEDEDEMPLOYMENT

The Consolidated Omnibus Budget Reconciliation Act (COBRA) requires employers with 20 or more employees who sponsor group health plans to offer continuation coverage to employees and their dependents ...

Idaho State Obligations(85)

Annual Report

ANNUALREGISTRATION

All Idaho LLCs, corporations, and limited partnerships registered with the Idaho Secretary of State must file an Annual Report each year to maintain active status. The report confirms or updates the r...

Est. fee: $0 (Online filing is FREE. Paper filing fee is $20. Electronic filing is strongly recommended.)Filing link → (opens in new tab)Source → (opens in new tab)

Assumed Business Name (DBA) Certificate

ONE TIMEREGISTRATION

Any person or entity conducting business in Idaho under a name other than their legal name must file a Certificate of Assumed Business Name with the Idaho Secretary of State before transacting busines...

Est. fee: $25 ($25 online filing fee. Paper filing by mail or in person costs $45 ($25 filing fee + $20 manual processing fee). Expedited service: $40 additional (1 business day) or $100 additional (same day).)Filing link → (opens in new tab)Source → (opens in new tab)

Childcare Facility License

ANNUALINDUSTRY LICENSE

Idaho childcare facilities providing compensated care to 7 or more children (group day care: 7–12 children; child care center: 13+ children) must obtain a license from the Idaho Department of Health a...

Est. fee: $250 (License fees vary by facility size: Group day care facility (7–12 children): $100/year; Child care center (13–25 children): $250/year; Large child care center (26+ children): $325/year. Fees are set by the local public health district.)Filing link → (opens in new tab)Source → (opens in new tab)

Cosmetology Establishment (Salon) License

ANNUALINDUSTRY LICENSE

Any facility in Idaho where cosmetology, barbering, esthetics, or nail services are performed for compensation must obtain a cosmetology establishment license from the Idaho Division of Occupational &...

Est. fee: $45 (Primary establishment license application: $45 (per DOPL BCB application form). Annual renewal: $20. Fees decreased effective January 1, 2025. Individual cosmetologist/barber/esthetician/nail tech: Application $25, original license $25, annual renewal $25. Massage therapy licensing is a separate DOPL board program with separate fees.)Filing link → (opens in new tab)Source → (opens in new tab)

Electrical Contractor License

ANNUALINDUSTRY LICENSE

Electrical contractors must be licensed by the Idaho Division of Building Safety (DBS) Electrical Bureau. Requires passing an exam and maintaining a $10,000 surety bond. License must be renewed annual...

Est. fee: $75 (Annual renewal fee. Initial licensing requires exam fee.)Filing link → (opens in new tab)Source → (opens in new tab)

Food Establishment Permit

ANNUALINDUSTRY LICENSE

Idaho food establishments (restaurants, cafes, food carts, catering companies, food processors, and other businesses that prepare or sell food for public consumption) must obtain a permit from the loc...

Funeral Establishment License

EVERY 2 YEARSINDUSTRY LICENSE

Any person or business operating a funeral service establishment (funeral home or crematory) in Idaho must obtain a license from the Idaho Division of Occupational and Professional Licenses (DOPL) und...

Est. fee: $225 (Original license fee: $125. Application fee: $100. Biennial renewal fee — contact DOPL for current renewal schedule and amounts. Fees subject to change.)Filing link → (opens in new tab)Source → (opens in new tab)

HVAC Contractor License

ANNUALINDUSTRY LICENSE

HVAC contractors must be licensed by the Idaho Division of Building Safety (DBS) HVAC Bureau. Requires passing an exam and maintaining appropriate insurance.

Healthcare Professional License (DOPL)

EVERY 2 YEARSINDUSTRY LICENSE

Healthcare professionals practicing in Idaho must obtain a license from the Idaho Division of Occupational & Professional Licenses (DOPL), which administers licensing for most healthcare professions t...

IFTA Fuel Tax Quarterly Return

QUARTERLYTAX FILING

Idaho interstate motor carriers operating vehicles with a gross vehicle weight rating (GVWR) greater than 26,000 lbs, or vehicles with 3 or more axles, that operate in Idaho and at least one other IFT...

Est. fee: $10 (IFTA license fee: $10/year. IFTA decals: $0.60 per set of 2 decals (one set required per qualifying vehicle). IFTA license and decals expire December 31 each year. No weight-mile tax in Idaho (unlike Oregon). Administered by the Idaho State Tax Commission (not ITD).)Filing link → (opens in new tab)Source → (opens in new tab)

Valley County Obligations(9)

Business Personal Property Tax Declaration (Valley County)

ANNUALTAX FILING

All businesses in Valley County that own tangible personal property (furniture, fixtures, equipment, machinery, supplies, etc.) used in business operations must file an annual Personal Property Declar...

Childcare Facility Health Inspection (Valley County)

ANNUALPERMIT

Licensed childcare facilities in Valley County must pass annual health and safety inspections conducted by Central District Health. Under Idaho Code 39-1104 and IDAPA 16.06.02, all licensed daycare ce...

Conditional Use Permit (Valley County)

ONE TIMEPERMIT

Businesses in unincorporated Valley County that propose a land use not permitted outright in the applicable zoning district must obtain a Conditional Use Permit (CUP) from the Valley County Planning a...

Est. fee: $500 (Application fee varies by county, typically $300-$1,000. Valley County charges approximately $500 for a conditional use permit application. Additional fees may apply for public notice publication and hearing costs.)Filing link → (opens in new tab)Source → (opens in new tab)

County Alcohol Beverage License (Valley County)

ANNUALINDUSTRY LICENSE

Businesses in unincorporated Valley County that sell alcoholic beverages (beer, wine, or liquor) must obtain a county alcohol beverage license from the Valley County Clerk's Office, in addition to the...

Est. fee: $100 (Fees vary by license type as prescribed by Idaho Code Title 23. Beer retail only (off-premise): approximately $25. Beer on-premise: approximately $75-$100. Wine: approximately $100. Liquor by the drink: approximately $100-$187.50. Contact the county clerk for exact current fees.)Filing link → (opens in new tab)Source → (opens in new tab)

Food Establishment Permit (Valley County - Central District Health)

ANNUALPERMIT

All food businesses in Valley County that serve or sell food requiring time/temperature control for safety (TCS foods) must obtain an annual Food Establishment License from Central District Health (CD...

Est. fee: $200 (Standard food establishment license: $200/year. Multiple licenses on one premises: $250/year. Plan review fee (new establishments): $100. Late fee January 1-15: $35. Late fee after January 15: $70. License reinstatement: $18.)Filing link → (opens in new tab)Source → (opens in new tab)

McCall Area Local Option Non-Property Tax (Valley County)

MONTHLYTAX FILING

Lodging businesses operating in the resort city of McCall within Valley County are subject to local option non-property taxes authorized by Idaho Code 50-1044. McCall levies a total of 7% in local opt...

Mobile Food Unit Permit (Valley County — Central District Health)

ANNUALPERMIT

Food trucks, food carts, and mobile food vendors operating in Valley County must obtain an annual Mobile Food Unit Permit from Central District Health (CDH). CDH is the public health authority for foo...

Est. fee: $100 (Mobile food unit permit: $100/year. Plan review fee for new units may apply. Contact CDH for current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

On-Site Septic/Wastewater System Permit (Valley County)

ONE TIMEPERMIT

Businesses in Valley County that are not connected to a public sewer system must obtain a permit from Central District Health before installing, repairing, or replacing any subsurface sewage disposal ...

Est. fee: $350 (Site evaluation fee: approximately $150-$250. Installation permit fee: approximately $200-$400. Fees vary by system type and health district. Contact Central District Health at (208) 327-7499 for the current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

Temporary Food Event Permit (Valley County — Central District Health)

AS NEEDEDPERMIT

Food vendors at temporary events (fairs, festivals, farmers markets, fundraisers) in Valley County must obtain a Temporary Food Event Permit from Central District Health (CDH). This applies to any per...

Est. fee: $35 (Single-day event: $35. Multi-day or multiple events: $80. Maximum 14 consecutive days per event.)Filing link → (opens in new tab)Source → (opens in new tab)

City Obligations(7)

Donnelly Building Permit

AS NEEDEDPERMIT

The City of Donnelly requires a building permit for any construction, enlargement, alteration, repair, moving, demolition, or change of occupancy of a building or structure within city limits, per Don...

Donnelly Business License

ANNUALREGISTRATION

The City of Donnelly requires all wholesale and retail businesses and all activities, occupational callings, trades, pursuits, or professions that conduct business from a location within city limits w...

Donnelly Conditional Use Permit (CUP)

ONE TIMEPERMIT

The City of Donnelly requires a Conditional Use Permit (CUP) for certain business uses that possess unique characteristics with respect to their location, design, size, method of operation, circulatio...

Donnelly Hotel/Motel/Short-Term Rental Occupancy Tax (3%) Remittance

MONTHLYTAX FILING

The City of Donnelly imposes an additional 3% hotel, motel, and short-term occupancy sales tax on all short-term rental charges within city limits, per Donnelly City Code Chapter 3.10. This tax applie...

Donnelly Local Option Sales Tax (1%) Monthly Remittance

MONTHLYTAX FILING

The City of Donnelly imposes a 1% municipal local option sales tax on all sales at retail within city limits, per Donnelly City Code Chapter 3.10. Any business conducting retail sales and delivering g...

Donnelly Sign Permit

AS NEEDEDPERMIT

The City of Donnelly requires a sign permit for any permanent or temporary sign greater than four square feet in sign area erected, altered, or relocated within city limits, per Donnelly City Code Cha...

Donnelly Street Vendor / Peddler License

AS NEEDEDINDUSTRY LICENSE

The City of Donnelly requires a license for street vendors and peddlers operating within city limits, per Donnelly City Code Chapter 5.20. A 'street vendor' is any person or business who offers goods ...

Est. fee: $10 (Peddler license tax is $10.00 per day. Street vendor license fees may differ — contact the City Clerk at 208-325-8859 for the current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

17,163

Obligations tracked

16,959

Source citations

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