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ID220 obligations4 jurisdictions

McCall compliance requirements

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

Breakdown: 106 federal requirements, 85 Idaho state filings, 9 Valley County requirements, and 20 McCall-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(20)

Central District Health Food Establishment License (McCall)

ANNUALINDUSTRY LICENSE

Food establishments (restaurants, caterers, grocery stores, food trucks, temporary food vendors) operating within McCall city limits must obtain an annual food establishment license from Central Distr...

Est. fee: $200 (Permanent food establishment: $200/year. Multiple licenses on one premise (3+): $250. Plan review: $100. Mobile food (without commissary): $80. Mobile food (with commissary): $100. Temporary food event: $35 (1 day), $45 (2-3 days), $80 (4+ days). Late fee: $35 (Jan 1-15), $70 (after Jan 15). Reinstatement: $18. Compliance conference: $100/hour.)Filing link → (opens in new tab)Source → (opens in new tab)

McCall Alcohol Beverage Catering Permit

AS NEEDEDINDUSTRY LICENSE

A per-event permit required for catering alcoholic beverages at events within McCall city limits. The permit allows service for up to 3 consecutive days. Beer/wine license holders cannot serve liquor ...

Est. fee: $20 ($20 per day, maximum 3 consecutive days. Beer/wine holders cannot serve liquor under this permit.)Filing link → (opens in new tab)Source → (opens in new tab)

McCall Animal Drawn Vehicle Permit

AS NEEDEDPERMIT

Operators of animal-drawn vehicles (horse-drawn carriages, sleighs, etc.) within McCall city limits must obtain a daily permit from the City Clerk. Requires notarized property owner permission for the...

Est. fee: $25 (Per day: $25. Requires notarized property owner permission.)Filing link → (opens in new tab)Source → (opens in new tab)

McCall Building Permit

ONE TIMEPERMIT

The City of McCall requires a building permit for all construction, improvement, extension, alteration, or demolition of any building, residence, or structure within city limits. This includes new bui...

McCall Business License

ANNUALREGISTRATION

The City of McCall requires all businesses operating within city limits to obtain an annual business license from the City Clerk. This applies to all commercial, retail, service, wholesale, snow remov...

Est. fee: $140 (New business license: $140. Annual renewal: $70. Late renewal (after Jan 31): $140. Replacement license: $5.)Filing link → (opens in new tab)Source → (opens in new tab)

McCall City Alcohol Beverage License

ANNUALINDUSTRY LICENSE

Businesses selling or serving alcoholic beverages within McCall city limits must obtain a city alcohol beverage license in addition to the Idaho State Police ABC license and Valley County approval. Th...

Est. fee: $200 (Retail beer on-premise: $200. Retail beer off-premise: $50. Retail wine on-premise: $200. Retail wine off-premise: $50. Liquor on-premise: $562.50. Golf course liquor: $150. Transfer of license: 33% of license fee. Transfer of location: 25% of license fee.)Filing link → (opens in new tab)Source → (opens in new tab)

McCall Commercial Snow Removal Permit

ANNUALINDUSTRY LICENSE

Businesses performing commercial snow removal within McCall city limits must obtain a commercial snow removal permit in addition to a general business license. This is a specialized permit required du...

Est. fee: $125 (New permit: $125. Annual renewal: $75. Required in addition to a general business license.)Filing link → (opens in new tab)Source → (opens in new tab)

McCall Craft Fair Permit

AS NEEDEDINDUSTRY LICENSE

Organizers of craft fairs within McCall city limits must obtain a craft fair permit from the City Clerk. The application must include a vendor list with business names, phone numbers, and email addres...

Est. fee: $60 (Per event: $60. Must include vendor list with business names, phone numbers, and email addresses.)Filing link → (opens in new tab)Source → (opens in new tab)

McCall Farmers Market Permit

ANNUALINDUSTRY LICENSE

Operators of farmers markets within McCall city limits must obtain a seasonal farmers market permit from the City Clerk. Application must be submitted at least 72 hours before the first sale of the se...

Est. fee: $60 (Per season: $60. Application must be submitted at least 72 hours before first sale.)Filing link → (opens in new tab)Source → (opens in new tab)

McCall Firework Stand Permit

AS NEEDEDPERMIT

Vendors wishing to sell consumer fireworks from a temporary stand within McCall city limits must obtain a firework stand permit. Sales are restricted to 8am June 30 through midnight July 4 (maximum 5 ...

Est. fee: $50 (Per day: $50 (maximum 5 days, June 30 - July 4). Sales window: 8am June 30 through midnight July 4. Only 5 vendor permits issued per year, first-come first-served.)Filing link → (opens in new tab)Source → (opens in new tab)

17,163

Obligations tracked

16,959

Source citations

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