HomeMy Public PortalAboutAB 13-134 LOTDiscussion
McCALL CITY COUNCIL 216 East Park Street
AGENDA BILL McCall, Idaho 83638
Number AB 13-134
Meeting Date August 22, 2013
AGENDA ITEM INFORMATION
SUBJECT:
Local Option Tax Collection Discussion
Department Approvals
Initials
Originator
or
Supporter
Mayor / Council
City Manager
Clerk
Originator
Treasurer
Community Development
Police Department
Public Works
Golf Course
COST IMPACT:
N/A
Parks and Recreation
FUNDING SOURCE:
N/A
Airport
Library
TIMELINE:
N/A
Information Systems
Grant Coordinator
SUMMARY STATEMENT:
Mayor Bailey has requested that staff provide the Council with the process used to collect the Local Option Tax and the process used to ensure that all accommodators of short term rentals
are collecting the tax.
At the beginning of each fiscal year the City Clerk’s office sends to each accommodator on record remittance forms for the Local Option Tax. The tax is due on the 20th of the following
month that it is collected unless the accommodator remits quarterly to the state then their remittance is due every three months. If an accommodator does not remit their tax by the
30th of each month then the Clerk’s office sends them a letter informing them that they are late and that they must pay a penalty. Generally an email is sent out to remind those who
are late prior to the ten day grace period. There are very few accomodators who remit their tax late. There are usually only one or two.
Staff follows the process set by City Code when setting up each accomodator. All accomodators are required to fill out an application and provide the addresses for which the tax is collected
and then the City Clerk’s office issues a permit for each address. The collection of these addresses are essential to the process in order to ensure that each location is collecting
and remitting the tax. Any time that it is noted that a new address may be renting short term accomodations then the Clerk’s office verifies the address to the list. If the address
is not accounted for then the Clerk’s office contacts the accommodator, whether it is an association or an individual, to inform them of the tax requirement and start the application
process.
The Local Option Tax Ordinance 887 is attached for Council reference.
RECOMMENDED ACTION
None – Information only
RECORD OF COUNCIL ACTION
MEETING DATE
ACTION