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ID210 obligations4 jurisdictions

Inkom compliance requirements

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

Breakdown: 106 federal requirements, 85 Idaho state filings, 11 Bannock County requirements, and 8 Inkom-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)

Bannock County Obligations(11)

Business Personal Property Tax Declaration (Bannock County)

ANNUALTAX FILING

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

Childcare Facility Health Inspection (Bannock County)

ANNUALPERMIT

Licensed childcare facilities in Bannock County must pass annual health and safety inspections conducted by Southeastern Idaho Public Health. Under Idaho Code 39-1104 and IDAPA 16.06.02, all licensed ...

Commercial Building Permit (Bannock County)

ONE TIMEPERMIT

Businesses constructing, remodeling, or altering commercial buildings in unincorporated Bannock County must obtain a commercial building permit. Idaho adopted the International Building Code (IBC) sta...

Conditional Use Permit (Bannock County)

ONE TIMEPERMIT

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

Est. fee: $500 (Application fee varies by county, typically $300-$1,000. Bannock 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 (Bannock County)

ANNUALINDUSTRY LICENSE

Businesses in unincorporated Bannock County that sell alcoholic beverages (beer, wine, or liquor) must obtain a county alcohol beverage license from the Bannock County Clerk's Office, in addition to t...

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 (Bannock County - Southeastern Idaho Public Health)

ANNUALPERMIT

All food businesses in Bannock County that serve or sell food requiring time/temperature control for safety (TCS foods) must obtain an annual Food Establishment License from Southeastern Idaho Public ...

Est. fee: $200 (Annual food establishment license fee is approximately $200 (varies by establishment type and risk level). Contact Southeastern Idaho Public Health for exact current fees. Plan review fee required for new establishments.)Filing link → (opens in new tab)Source → (opens in new tab)

Home Occupation Permit (Bannock County)

ONE TIMEPERMIT

Home-based businesses operating in unincorporated Bannock County must obtain a Home Occupation Permit from the county planning and zoning department. This ensures the business is compatible with resid...

Est. fee: $75 (Typically $50-$150 depending on the county. Contact the county planning and zoning department for current fee schedule.)

Mobile Food Unit Permit (Bannock County — Southeastern Idaho Public Health)

ANNUALPERMIT

Food trucks, food carts, and mobile food vendors operating in Bannock County must obtain an annual Mobile Food Unit Permit from Southeastern Idaho Public Health (SIPH). SIPH is the public health autho...

Est. fee: $85 (Mobile food unit permit: $85/year. Plan review fee for new units may apply. Contact SIPH for current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

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

ONE TIMEPERMIT

Businesses in Bannock County that are not connected to a public sewer system must obtain a permit from Southeastern Idaho Public Health before installing, repairing, or replacing any subsurface sewage...

Est. fee: $350 (Site evaluation fee: approximately $150-$250. Installation permit fee: approximately $200-$400. Fees vary by system type and health district. Contact Southeastern Idaho Public Health at (208) 233-9080 for the current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

Road Approach/Driveway Permit (Bannock County Road & Bridge)

ONE TIMEPERMIT

Businesses constructing a new driveway, approach, or access point from a property to a Bannock County road in unincorporated Bannock County must obtain an approach permit from the Bannock County Road ...

Est. fee: $100 (Fees for approach permits and utility permits are established by resolution of the Bannock County governing board. Contact the Road & Bridge Department at (208) 233-9591 for the current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

City Obligations(8)

Inkom Beer Sales License

ANNUALINDUSTRY LICENSE

Any person or corporation selling beer at retail within the city of Inkom must obtain a retailers license from the city clerk. The police department investigates all applicants before the application ...

Inkom Building Permit

ONE TIMEPERMIT

A building permit is required for the construction, erection, enlargement, alteration, repair, moving, removal, demolition, or conversion of any building or structure within Inkom city limits. The cit...

Inkom Conditional Use Permit

ONE TIMEPERMIT

A Conditional Use Permit (CUP) is required for any land use listed as a conditional use (marked 'C') in Table 3.1 of the Inkom Land Use Ordinance. This includes many commercial uses in residential zon...

Inkom Food Establishment Permit (SIPH)

ANNUALPERMIT

Food establishments operating within Inkom (and all of Bannock County) must obtain a food establishment license from Southeastern Idaho Public Health (SIPH). This applies to restaurants, taverns, groc...

Est. fee: $200 (Standard food establishment permit: $200/year. Temporary/intermittent: $35-$80. Full mobile (no commissary): $80. Mobile with commissary: $100. Plan review: $100. Multiple licenses under common ownership: $250.)Filing link → (opens in new tab)Source → (opens in new tab)

Inkom Pool/Billiard Hall or Card Room License

QUARTERLYINDUSTRY LICENSE

Any person operating a pool hall, billiard hall, or card room open to the public within Inkom must obtain a license from the city clerk. Application is in writing with a sworn statement showing locati...

Est. fee: $25 ($25 per quarter for one card table, plus $5 per quarter for each additional card table, plus $5 per quarter for each pool or billiard table.)Filing link → (opens in new tab)Source → (opens in new tab)

Inkom Retail Liquor by the Drink License

ANNUALINDUSTRY LICENSE

Any establishment selling liquor by the drink within Inkom must obtain a city license in addition to the state license from the Idaho State Police Alcohol Beverage Control. Application must include a ...

Inkom Sign Permit

ONE TIMEPERMIT

Any person or entity constructing, building, changing, or altering a sign within the Commercial (COM) or Industrial (IND) zones must submit an application to the city for review by the Land Use Board ...

Inkom Wine Sales License

ANNUALINDUSTRY LICENSE

Any person selling wine at retail (for off-premises consumption) or wine by the drink (for on-premises consumption) within Inkom must obtain a city wine license. Applicant must possess all qualificati...

17,163

Obligations tracked

16,959

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