City of Victor

Resort Tax information

In 2018, voters approved a Non-property Sales Tax measure, more commonly known as a Resort Tax, which established a 3% occupancy tax along with a 1% tax on liquor by the drink and all other sales.  Because the Resort Tax places an emphasis on tourism, for each $1 paid by a Victor resident, visitors pay an estimated $6. The initiative required a 60% majority to pass and Victor voters approved the ballot question.  The City may now allocate Local Option Tax on behalf of our community in essential programs approved by voters.  

Revenue from the tax may be used for essential programs like law enforcement, snow removal, and streets and parks maintenance; capital projects; improvement, maintenance and beautification of public infrastructure; associated land acquisition and equipment; transportation; visitor services and promotion; and a property tax relief fund.  

Businesses both inside and outside of Victor City limits must collect and remit to the City a 1% sales tax on all applicable sales and a 3% occupancy tax on all lodging and short term rentals (30 days or less) using the Non-property Sales Tax Return Form, or the online reporting and payment below.  Sales tax remittances are due no later than the 20th of the following month.

Business now have the option to report sales and tax online and make the payment using our online Bill Pay for free.

Click here to report and pay the Resort Tax for the City of Victor.

Click here to report a ZERO filing for the City of Victor Resort Tax.

Please contact Joanna Burkhart, the City Treasurer at 208.787.2940 ext 6 or via email at, if you have any questions or concerns with this online reporting.
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Get in touch
10 S Main Street, Unit 101
P.O. Box 122
Victor, ID 83455

Phone: (208) 787-2940
Fax: (208) 787-2357