HomeMy Public PortalAboutResolution 04-13 2004 LOT ElectionRESOLUTION NO. 04-13
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCCALL, IDAHO,
CALLING AN ELECTION FOR THE SUBMISSION TO THE QUALIFIED
ELECTORS OF THE CITY OF MCCALL THE QUESTION OF ADOPTING AN
ORDINANCE ASSESSING A LOCAL -OPTION NONPROPERTY TAX;
ESTABLISHING THE DATE, TIME, AND PLACE OF THE ELECTION;
PROVIDING FOR PUBLIC NOTICE OF THE ELECTION; APPROVING A FORM OF
BALLOT PROPOSITION AND A FORM OF NOTICE OF ELECTION; PROVIDING
FOR REGISTRATION OF VOTERS; PROVIDING FOR RELATED MATTERS; AND
PROVIDING AN EFFECTIVE DATE
WHEREAS, the City of McCall, Valley County, Idaho (the "City"), is a municipal
corporation duly organized and operating under the laws of the State of Idaho; and
WHEREAS, Sections 50-1044 to 50-1049, inclusive, Idaho Code, as amended,
authorize the voters of resort cities (as defined in Section 50-1044, Idaho Code) to
authorize their city government to adopt, implement and collect local -option nonproperty
taxes; and
WHEREAS, it has been determined by the City Council of the City (the
"Council") that the City is a resort city and has a population less than 10,000; and
WHEREAS, the Council has determined that visitors and travelers to the City
place an undue burden upon the taxpayers of said City and that the question of the
imposition of a local -option nonproperty tax should be presented to the voters of the City;
and
WHEREAS, the local -option nonproperty tax cannot be adopted, implemented or
collected without the assent of a sixty percent (60%) majority of the qualified electors of
the City voting in an election called for such purpose; and
WHEREAS, the Council has determined to call and conduct an election for the
aforesaid purposes as required by Sections 50-1044 to 50-1046, Idaho Code.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF MCCALL, Valley County, Idaho, as follows:
Section 1: LOCAL -OPTION NONPROPERTY TAX
A. The Council hereby finds, determines, and declares that the City of McCall
has a population not in excess of 10,000 according to the most recent census and is a city
that derives the major portion of its economic well being from people catering to
recreational needs and meeting needs of people traveling to the destination City for an
extended period of time; that the City has a significant economic dependence upon
visitors and travelers passing through or staying in the community and the City; and, that
said visitors and travelers require services of the City which place an undue burden upon
the taxpayers of the City.
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B. Subject to the approval of the local -option nonproperty tax by the qualified
electors voting at the election for which provision is hereinafter made, Ordinance No.
796, adopted on August 26, 2004 pursuant to the provisions of Sections 50-1046 to 50-
1047, Idaho Code, as amended, shall take effect immediately upon the canvass of the
returns of the special election and compliance by the City with Section 50-1047, Idaho
Code, as amended. Said Ordinance is attached hereto as Exhibit "A" and provides, in
part, that the City shall collect certain local -option nonproperty taxes, as follows:
(A) An additional three percent (3%) occupancy tax on the Hotel -Motel
Occupancy Charge from all Hotel -Motel Rentals as defined in Ordinance No. 796; and,
(B) All monies collected and/or retained under the provisions of the Ordinance
shall be held in trust for the City and for payment thereof to the City Clerk in the manner
and at the times provided in the Ordinance.
(C) The non -property taxes authorized and collected under the Ordinance are
imposed for a duration of SEVEN (7) years from the effective date of the Ordinance.
(D) The local -option non -property tax revenue derived from and collected
under the Ordinance shall be used only for the following purposes:
1) New paving, parking, bike paths, public transit, and transportation;
2) Matching funds to leverage grant funding;
3) Construction and maintenance of recreation facilities to include the
McCall Municipal Golf Course;
4) Parks, including but not limited to the development of Riverfront
Park site and skateboard park;
5) City beautification including but not limited to open space
acquisition, streetscapes, burial of overhead utility lines
6) Recreational and cultural activities and facilities including but not
limited to library, community art and cultural events;
7) Animal Shelter support (MCPAWS)
8) Economic growth, marketing, advertising, promotion and
development; and
9) Direct costs to collect and enforce the tax.
(E) The City Council shall appoint an independent Local Option Tax
Commission whose responsibility it shall be to develop annual budgets and make specific
recommendations for the use of the revenues derived from said taxes, in accordance with
the uses approved in the previous paragraph. Said revenues shall not be used to
supplement the City of McCall General Fund, except as specifically provided in the
preceding paragraph.
Section 2: SPECIAL ELECTION
A special election is hereby called within the City to be held on Tuesday,
November 2, 2004, for the purpose of enabling the qualified electors of the City to vote
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upon the proposition set forth in Section 4 hereof. The ballot proposition for the special
election shall be separate from any other ballot measure being submitted to the electors
on the date of the election. Only those qualified electors of the City casting valid ballots
upon the proposition set forth in Section 4 of this Resolution shall be counted in
determining the number of qualified electors voting at or participating in the election.
Section 3: ADMINISTRATION OF ELECTION
The polls of the special election shall open at the hour of 8:00 o'clock AM
(Mountain Time) on November 2, 2004, and shall remain open continuously on said day
until the hour of 8:00 o'clock PM (Mountain Time). The City, as its boundaries and
corporate limits are now fixed and established, shall consist of one voting precinct for the
City, the polling place for which shall be as follows:
Legion Hall, Lower Level of City Hall
216 East Park Street
McCall, Idaho
The City Clerk shall appoint an election judge and election clerks for each polling
place for the election, which officials shall be qualified City electors. The City Clerk shall
notify the election officials of their appointment within five (5) days following
appointment. If any election judge or clerk fails to report for duty on the day of election,
the City Clerk shall fill such vacancy from among the qualified electors presenting
themselves to vote. Compensation for the election judge and clerks shall be at not less
than the minimum wage prescribed by federal law.
The administration of the election shall be conducted in accordance with Chapter
4 of Title 50, Idaho Code, as amended, and in accordance with this Resolution.
Section 4: BALLOT PROPOSITION
The ballot proposition for the election shall be in substantially the following form:
CITY OF MCCALL
Valley, Idaho
SPECIAL LOCAL -OPTION NONPROPERTY TAX ELECTION
November 2, 2004
Shall Ordinance No. 796, adopted by the Mayor and Council of the City of
McCall on August 26, 2004, subject to the approval of the voters of the City,
providing for the imposition and collection for a period of seven (7) years from its
effective date of certain non -property taxes, be approved? The Ordinance
provides, in pertinent part:
(A) An additional three percent (3%) hotel -motel room occupancy sales tax on
receipts from all short term rental (30 days or less) charges for hotel rooms,
motel rooms, condominium units, tourist homes and the like.
(B) The revenues derived from said taxes shall be used only for the following
purposes:
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1) New paving, parking, bike paths, public transit, and transportation;
2) Matching funds to leverage grant funding;
3) Construction and maintenance of recreation facilities to include the
McCall Municipal Golf Course;
4) Parks, including but not limited to the development of Riverfront
Park site and skateboard park;
5) City beautification including but not limited to open space
acquisition, streetscapes, burial of overhead utility lines
6) Recreational and cultural activities and facilities including but not
limited to library, community art and cultural events;
7) Animal Shelter support (MCPAWS)
8) Economic growth, marketing, advertising, promotion and
development; and
9) Direct costs to collect and enforce the tax.
(C) The McCall City Council shall appoint an independent Local Option Tax
Commission whose responsibility it shall be to develop annual budgets and
make specific recommendations for the use of the revenues derived from said
taxes, in accordance with the uses approved in the previous paragraph. Said
revenues shall not be used to supplement the City of McCall General Fund,
except as specifically provided in the preceding paragraph.
INSTRUCTIONS TO VOTERS: To vote on the foregoing proposition,
please make a cross (X) or other mark in the space to the right of the
words "IN FAVOR OF adopting Ordinance No. 796 authorizing a local -
option nonproperty tax as provided by Ordinance No. 796" or "AGAINST
the adopting Ordinance No. 796 authorizing a local -option nonproperty tax
as provided by Ordinance No. 796" according to the way you desire to
vote on the question. If you, by mistake or accident, mark, tear, deface, or
otherwise mutilate this ballot, please return it to the election Judge and
obtain another ballot.
IN FAVOR OF adopting Ordinance No. 796 authorizing a
local -option nonproperty occupancy tax on hotel -motel
rooms, appointing an independent commission, and
identifying uses of said revenues, all as provided in said
Ordinance [ l
AGAINST adopting Ordinance No. 796 authorizing a
local -option nonproperty occupancy tax on hotel -motel
rooms, appointing an independent commission, and
identifying uses of said revenues, all as provided in said
Ordinance [ l
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Section 5: ELECTION EXPENSES
The City Clerk is hereby authorized and directed to procure such supplies and
incur such expenses as are deemed appropriate and necessary for the proper conduct of
the election.
Section 6: QUALIFIED ELECTORS
Every person eighteen (18) years of age or older, who at the time of the specified
election is a United States citizen who has been a legal and bona fide resident of the City
for at least 30 days immediately preceding the date of the election, if properly registered
as required by law, shall be qualified to vote at said election.
Section 7: REGISTRATION
A11 electors must be registered to vote at said election. Voter registration shall be
conducted pursuant to the provisions of Section 34-1402, Idaho Code.
No qualified elector who is duly registered as a voter, and who continues to reside
at the same address or within the same precinct in which he or she is registered, shall be
required to re -register.
Persons who are eligible to vote may register for the special election at the office
of the Valley County Clerk, Valley County Courthouse, Cascade, Idaho, as registrar for
the City, or at the office of the McCall City Clerk, as Deputy Registrar, at City Hall, 216
East Park Street, McCall, Idaho, during normal office hours of the City, until October 8,
2004. Any elector who will complete his or her residence requirement or attain the
requisite voting age during the period when the register of electors is closed may register
prior to the closing of the register.
Any person who is eligible to vote may register on election day by appearing in
person at the polling place established for the election, by completing a registration card,
making an oath on the form prescribed by law, and providing proof of residence in the
manner provided by Section 34-408A, Idaho Code, as amended.
Section 8: SAMPLE BALLOTS
The City Clerk shall cause the ballot for the special election to be prepared and, as
required by Idaho Code § 50-440, cause to be printed, not less than fifteen (15) days
before said election, sample ballots containing the question to be submitted, which
sample ballots shall be in the same form as the official ballots to be used, except they
shall have printed thereon the words "Sample Ballot," shall be on paper of a different
color than the official ballots, and shall not be numbered. The City Clerk shall furnish
copies of the same on application at her office to anyone applying therefor. The sample
ballot shall be published at least twice in the official newspaper of the City, the last
publication to be on the last available publication date prior to said election. In lieu of
publication, copies of the sample ballot may be posted in at least 3 public places within
the City.
Section 9: NOTICE
Notice of the special election shall be given prior to the election by publishing
notice of the election in the official newspaper of the City, once a week on the same day
of the week for two (2) successive weeks, the first of such publications being made not
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less than twelve (12) days prior to the election substantially in the form which is attached
hereto as Exhibit "B," and by this reference incorporated herein.
Section 10: CANVASS
When the polls are closed, the election officials shall immediately proceed to
count the ballots cast at the election. The counting shall be continued without
adjournment until completed and the result declared. The election judge and clerks shall
thereupon certify the returns of the election to the City Clerk, who shall present the results
to the Council.
The Council shall meet within six (6) days following the election, or at such time
to which said meeting is continued, at the regular meeting place of the City Council, at
City Hall, McCall, Idaho, for the purpose of canvassing the results of the election.
Thereupon, the results shall be entered in the minutes of the Council and proclaimed as
final.
Section 11: OFFICERS AUTHORIZED
The officers of the City are hereby authorized and directed to take all action
necessary or appropriate to effectuate the provisions of this Resolution.
Section 12: RATIFICATION
All actions heretofore taken, not inconsistent with the provisions of this
Resolution, by the Mayor and Council directed toward the holding of the election called
for herein, are hereby ratified, approved, and confirmed.
DATED this "1;t''day of August, 2004.
ATTEST:
Dan Irwin, City Clerk
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CITY OF MCCALL
Valley County, Idaho
By
Kirk L. Eimers, Mayor
Resolution 04-13
Exhibit A
ORDINANCE NO. 796
AN ORDINANCE OF THE CITY OF McCALL, VALLEY COUNTY, IDAHO,
FINDING THAT SAID CITY HAS SIGNIFICANT ECONOMIC DEPENDENCE ON
VISITORS AND TRAVELERS; PROVIDING FOR DEFINITIONS; PROVIDING FOR
THE IMPOSITION OF CERTAIN NON -PROPERTY TAXES, TO -WIT: AN
ADDITIONAL THREE PERCENT (3%) OCCUPANCY TAX ON HOTEL -MOTEL
RENTALS; PROVIDING FOR A SEVEN (7) YEAR DURATION OF SAID NON -
PROPERTY TAXES; ESTABLISHING THE PURPOSES FOR WHICH THE
REVENUES DERIVED FROM SAID NON -PROPERTY TAXES SHALL BE USED;
CREATION OF A LOCAL OPTION TAX COMMISSION TO RECOMMEND
EXPENDITURE OF REVENUES; AUTHORIZING THE CITY CLERK TO
ADMINISTER, REGULATE, AND COLLECT SAID NON -PROPERTY TAXES;
CREATING A PROPERTY TAX RELIEF FUND; PROVIDING FOR PERMITS AND
ISSUANCE; PROVIDING METHOD FOR PAYMENT OF TAXES, AUDITS,
DEFICIENCY DETERMINATIONS; RE -DETERMINATIONS OF DEFICIENCY,
APPEALS, INTEREST ON DEFICIENCY, COLLECTIONS AND ENFORCEMENT;
REFUNDS, LIMITATIONS AND INTEREST; PROVIDING FOR RESPONSIBILITY
FOR PAYMENT OF TAXES; PROVIDING PERIOD OF LIMITATION ON
ASSESSMENT AND COLLECTION; ESTABLISHING SUCCESSOR'S LIABILITY;
PROVIDING FOR GENERAL ADMINISTRATION BY CITY CLERK; PROVIDING
PENALTIES AND PENALTY CHARGES; PROVIDING EXEMPTIONS; PROVIDING
CONFIDENTIALITY OF INFORMATION; PROVIDING FOR SEVERABILITY;
PROVIDING A REPEALER CLAUSE; AND, PROVIDING AN EFFECTIVE DATE
OF THIS ORDINANCE.
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY
OF McCALL, IDAHO:
SECTION 1. FINDING: The City Council of the City of McCall hereby finds
that said City has a population not in excess of 10,000 according to the most recent
census and is a City that derives the major portion of its economic well being from people
catering to recreational needs and meeting needs of people traveling to said destination
City for an extended period of time; that said City has a significant economic dependence
upon visitors and travelers passing through or staying in the community and said City;
and, that said visitors and travelers require services of said City which place an undue
burden upon the taxpayers of said City.
SECTION 2. DEFINITIONS: For the purposes of this Ordinance, the following
terms, phases, words and derivations shall have the meaning given herein.
(A) Hotel -Motel Rental: The term "Hotel -Motel Rental" means and includes
the rental or leasing of lodging to members of the public for a fee of any hotel room,
motel room, condominium, home, room, or any other residential unit, except where a
ORDINANCE NUMBER 796 Page 1 of 12
Resolution 04-13
Exhibit A
residence is maintained continuously under terms of a lease or similar agreement for a
period in excess of thirty (30) days.
(B) Hotel -Motel Occupancy Charge: The term "Hotel -Motel Occupancy
Charge" means and includes the total Sales Price for the rental use or temporary
occupancy of a Hotel -Motel Rental.
(C) In the City of McCall means within the municipal boundaries of the City
of McCall, Valley County, Idaho.
(D) Person: The term "person" includes any individual, firm, co -partnership,
joint venture, association, social club, fraternal organization, corporation, estate, trust,
business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or
combination acting as a unit.
(E) Taxpayer: Any person subject to or liable for any taxes imposed by this
Ordinance.
SECTION 3. IMPOSITION AND RATE OF CERTAIN NON -PROPERTY
TAXES, TO -WIT: A THREE PERCENT (3%) OCCUPANCY TAX ON
HOTEL -MOTEL RENTALS:
The City of McCall, hereby imposes and shall collect certain local -option non -
property taxes, as follows:
(A) An additional three percent (3%) occupancy tax on the Hotel -Motel
Occupancy Charge from all Hotel -Motel Rentals; and,
(B) When the sales price involves a fraction of a dollar, said local -option non -
property taxes shall be collected on that fractional portion of the price by adding thereto
the tax based upon a bracket system. The bracket system for the collection of the three
percent (3%) occupancy tax shall be as set forth in Exhibit A, attached hereto and made a
part hereof. The retailer shall calculate the tax upon the entire amount of purchases of the
consumer made at a particular time subject to this Ordinance, and not separately upon
each item purchased. The retailer may retain any amount collected under said bracket
system which is in excess of the amount of tax for which they are liable to the City during
the period as compensation for the work of collecting said tax.
(C) All monies collected and/or retained under the provisions of this
Ordinance shall be held in trust for the City of McCall and for payment thereof to the City
Clerk in the manner and at the times provided in this Ordinance.
SECTION 4. DURATION OF TAXES: The non -property taxes authorized and
collected under this Ordinance are hereby imposed for a duration of SEVEN (7) years
from the effective date of this Ordinance.
ORDINANCE NUMBER 796 Page 2 of 12
Resolution 04-13
Exhibit A
SECTION 5. PURPOSES FOR WHICH THE REVENUES DERIVED FROM
SAID NON -PROPERTY TAXES SHALL BE USED:
The local -option non -property tax revenue derived from and collected under this
Ordinance shall be used only for the following purposes:
a) New paving, parking, bike paths, public transit, and transportation;
b) Matching funds to leverage grant funding;
c) Construction and maintenance of recreation facilities to include the
McCall Municipal Golf Course;
d) Parks, including but not limited to the development of Riverfront
Park site and skateboard park;
e) City beautification including but not limited to open space
acquisition, streetscapes, burial of overhead utility lines
f) Recreational and cultural activities and facilities including but not
limited to library, community art and cultural events;
g) Animal Shelter support (MCPAWS)
h) Economic growth, marketing, advertising, promotion and
development; and
i) Direct costs to collect and enforce the tax.
SECTION 6. LOCAL OPTION TAX COMMISSION TO RECOMMEND
EXPENDITURE OF REVENUES:
(A) The City Council shall appoint seven (7) independent members to a Local
Option Tax Commission (LOT Commission). The LOT Commission shall be comprised
of two (2) members of different City Advisory Committees, one senior citizen
representative, and four (4) at -large residents.
(B) The members of the LOT Commission shall have the responsibility to
develop annual budgets and make specific recommendations for the use of the local -
option non -property tax revenues derived from the taxes assessed pursuant to this
Ordinance, in accordance with the uses specified in Section 5 above.
(C) The LOT Commission will annually host at least one public meeting prior
to making its recommendation to the City Council for the budget for the upcoming fiscal
year. At such meeting, the LOT Commission shall present all requests which have been
made for the use of the non -property tax revenues. Following the public meeting, the
LOT Commission shall develop a proposed budget for the use of the said revenues to be
included in the overall City budget. The Chairperson of the LOT Commission shall attend
the City's staff level budget meetings in a capacity equivalent to that of a department head
when the annual budget is developed.
SECTION 7. AUTHORIZATION FOR CITY CLERK TO ADMINISTER,
REGULATE AND COLLECT SAID NON -PROPERTY TAXES: The City Clerk of the
City of McCall is hereby authorized and empowered to administer, regulate and collect
ORDINANCE NUMBER 796 Page 3 of 12
Resolution 04-13
Exhibit A
payment of all non -property taxes adopted and imposed by this Ordinance. Said Clerk
shall have all of the powers set forth in this Ordinance together with those additional
powers necessary and proper to carry out the provisions of this Ordinance.
SECTION 8. CREATION OF A PROPERTY TAX RELIEF FUND: Pursuant to
Idaho Code § 50-1045, there is hereby created in the office of the City Clerk a fund to be
designated as the "Municipal Property Tax Relief Fund." Any revenues collected under
this Ordinance in excess of the amount budgeted by the City Council for the use of said
revenues, shall be placed by the City Clerk into the Municipal Property Tax Relief Fund.
Such excess revenues shall be used to replace City property taxes in the ensuing fiscal
year by the amount of all excess revenues placed in said Municipal Property Tax Relief
Fund.
SECTION 9. PERMITS REQUIRED AND ISSUANCE OF PERMITS:
(A) Every person desiring to engage in or conduct the business of a Hotel -
Motel Rental within this City shall file with the City Clerk an application for a City of
McCall local -option non -property tax permit for each place of business. A separate permit
is required for each place of business within the City. Every application for said permit
shall be made upon a form prescribed by the City Clerk and shall set forth the name under
which the applicant transacts or intends to transact business, the location of the business
or places of businesses, and such other information as the City may require. The
application shall be signed by the owner, if they are a natural person; or in the case of an
association or partnership, by a member or partner, in the case of a corporation, by an
executive officer or other person authorized by the corporation to sign the application.
(B) Upon filing an application meeting the requirements set out above, the
City Clerk shall issue to each applicant a permit for each place of business. A permit shall
not be assignable, and shall be valid only for the person in whose name it is issued and for
the transaction of business at the place designated therein. It shall at all times be
conspicuously displayed at the location for which it was issued. Issuance of a permit may
be subject to additional requirements as set forth in this Ordinance.
(C) On the face of the permit shall be fixed a municipal non -property tax
number which shall be used by the applicant as an identifying number on all filing,
payment and correspondence with regard to the non -property tax imposed under this
Ordinance.
SECTION 10. METHOD FOR PAYMENT OF TAXES:
(A) The taxes imposed by this Ordinance shall be computed and paid for each
calendar month. Said taxes are due and payable to the City Clerk on or before the 20th
day of the succeeding month. The amount of tax paid shall be computed on all sales
subject to taxation under this Ordinance. Each person required to hold a City of McCall
local -option non -property tax permit and number shall file a City of McCall local -option
non -property tax return and a copy of their Idaho State Sales Tax Return for the month at
ORDINANCE NUMBER 796 Page 4 of 12
Resolution 04-13
Exhibit A
the same time said taxes are paid to the City Clerk, unless said person has been permitted
in writing by the Idaho State Tax Commission to file quarterly sales or use tax returns.
Persons who have been permitted to file other than monthly returns shall notify the City
Clerk in writing and the City Clerk thereupon may require reporting of State Tax Returns
over some other period, but shall require payment of taxes on a monthly basis.
(B) The first payment of taxes under this Ordinance shall be due and payable
together on the 18th day of February, 2005 for that period beginning January 1, 2005, and
ending January 31, 2005. Thereafter all payments shall be made monthly.
(C) A City of McCall local -option non -property tax return shall be filed each
and every month by every person engaging in sales subject to taxation under this
Ordinance regardless of whether or not any tax is due. Returns shall be signed by the
person required to file the return or by a duly authorized agent.
(D) A valid sales tax exemption certificate issued by the Idaho State Tax
Commission upon filing a copy thereof with the City Clerk shall have the same effect to
exempt the sale from the taxes imposed hereunder as in the Idaho Sales Tax Act.
SECTION 11. AUDITS - DEFICIENCY DETERMINATIONS:
(A) The City Clerk may order an audit of any taxpayer under this Ordinance
for the purpose of ascertaining the correctness or completeness of any return or payment.
(B) If any error or omission is discovered in such audits or in any other way,
the City Clerk may compute and determine the amount of tax due upon the basis of facts
obtained from such information within its possession and assert a deficiency. One or
more deficiency determinations may be made for the amount due for one or for more than
one period. In making such a determination, the City Clerk may offset overpayments
against amounts due. Further, said determinations shall be made for the period or periods
in respect to which the person fails to make a return and shall be based upon any
information which is in the City Clerk's possession.
(C) The City Clerk shall give written notice of its determination and the
amount of its deficiency, including interest, at the rate of twelve percent (12%) per annum
from the date due, to the person from whom such deficiency amount is due. Such notice
may be given personally or mailed to the person at the address furnished to the City Clerk
in the non -property tax permit application.
SECTION 12. RE -DETERMINATION OF DEFICIENCY:
(A) Any person against whom a deficiency determination is made under this
Ordinance, or any person directly interested, may petition in writing for a re-
determination within thirty (30) days after service upon the person of notice thereof. If the
petition for re -determination is not filed within the thirty (30) day period, the
determination becomes final at the expiration of the period.
ORDINANCE NUMBER 796 Page 5 of 12
Resolution 04-13
Exhibit A
(B) If a petition for re -determination is filed with the thirty (30) day period the
City Clerk shall reconsider the determination and, if the person so requests in the petition,
grant the person an oral hearing and give said person ten (10) days notice of the time and
place of the hearing personally or by mail addressed to the person at the address furnished
to the City Clerk in said person's application for a non -property tax permit.
SECTION 13. APPEALS, INTEREST ON DEFICIENCY:
(A) When a re -determination is made, the City Clerk shall give notice to the
taxpayer against whom the re -determination is made. Within thirty (30) days of the date
upon which such notice of re -determination is mailed or served, the taxpayer may file an
appeal with the City Council or may file a complaint with the District Court for review of
the City Clerk's re -determination. There shall be no right of review to the City Council
nor to the District Court on the determination of taxes due made by the City Clerk unless
a re -determination has been timely filed. No assessment of a deficiency in respect to the
tax imposed by this Ordinance or proceeding to collect for its collection shall be made,
begun or prosecuted until such notice has been mailed to the taxpayer and expiration of
such thirty (30) day period after notice of re -determination, nor if a protest is filed until a
decision on the protest becomes final. If the taxpayer does not protest to the City Council
or file an action in District Court within the time prescribed in this section, the deficiency
shall be assessed and shall become due and payable upon notice and demand from the
City Clerk.
(B) Interest upon any deficiency shall be assessed at the same time as the
deficiency and shall become due and payable upon notice and demand from the City
Clerk and shall be collected as part of the tax at the rate of twelve percent (12%) per
annum from the date prescribed for payment of the tax.
SECTION 14. COLLECTIONS AND ENFORCEMENT:
As soon as practical after monthly City of McCall local -option non -property tax
return and payment is filed, the City Clerk shall examine the same and determine the
correct amount of the tax. For the purpose of ascertaining the correctness of any payment
determining the amount of tax due where none has been made, determining liability of
any person for any tax payable under this Ordinance, or the liability at law or in equity of
any person in respect to any tax provided by this Ordinance or collecting any such
liability, the City Clerk, or duly authorized deputy, is authorized (1) to examine the
books, papers, records, or other data which may be relevant or material to the inquiry; (2)
to summon the person liable for the tax or any officer, agent or employee of such person,
or any person having possession, custody or care of books of accounting containing
entries relating to the business of the person liable for the tax, to appear before the City
Clerk, or deputy, at a time and place named in its summons to produce such books,
papers, records or other data and/or give such testimony under oath as may be relevant or
material to such inquiry.
ORDINANCE NUMBER 796 Page 6 of 12
Resolution 04-13
Exhibit A
SECTION 15. REFUNDS, LIMITATIONS AND INTEREST:
(A) If the City Clerk determines that any amount due under this Ordinance has
been paid more than once or has been erroneously or illegally collected or computed, the
City Clerk shall set forth that fact in its records and the excess amount paid or collected
may be credited on any amount due or payable to the City Clerk for non -property taxes
from that person, and any balance refunded to the person by whom it was paid or to his
successors, administrators or executors.
(B) No such credit or refund shall be allowed or made after one (1) year from
the time the payment was made unless before the expiration of such period a claim
therefore is filed by the taxpayer.
(C) Interest shall be allowed on the amount of such credits or refunds at the
rate of twelve percent (12%) per annum from the date that such tax was paid.
(D) Appeal from the City Clerk's decision denying in part or in whole a claim
for refund shall be made in accordance with the laws of the State of Idaho with regard to
claims against municipalities.
SECTION 16. RESPONSIBILITY FOR PAYMENT OF TAXES:
Every person with a duty to account for or pay over any tax imposed by this
Ordinance on behalf of a corporation, as an officer employee of the corporation, or on
behalf of a partnership, as a member employee of the partnership shall be personally
liable for payment of such tax, plus penalties and interest.
SECTION 17. PERIOD OF LIMITATION UPON ASSESSMENT AND
COLLECTION:
(A) The amount of taxes imposed under this Ordinance shall be assessed
within three (3) years of the time the return upon which the tax asserted to be due was or
should have been filed, whichever is later; provided, however, if a deficiency
determination or assessment has been made within the prescribed time, such tax may be
collected within a period of six (6) years after assessment. The running of limitations
provided by this section shall be suspended for the period during which the City Clerk is
prohibited from making the assessment or from collecting or proceeding in Court due to a
petition for re -determination or an appeal therefrom, and for thirty (30) days hereafter.
(B) In the case of taxes due during the lifetime of a decedent, the tax shall be
assessed, and any proceeding in court without assessment for the collection of such tax
shall be begun, within six (6) months after written request therefor (filed after the return
is made) by the executor, administrator, or other fiduciary representing the estate of such
decedent unless the assessment is stayed by a petition for re -determination or any appeal
therefrom.
ORDINANCE NUMBER 796 Page 7 of 12
Resolution 04-13
Exhibit A
(C) In the case of a false or fraudulent return with intent to evade tax, or of a
failure to file a return, the tax may be assessed, or a proceeding in Court for collection of
such tax may be begun without assessment, at any time within three (3) years after the
date of the discovery of the facts constituting the fraud.
SECTION 18. SUCCESSORS' LIABILITY:
(A) If a vendor liable for any amount of tax under this Ordinance sells out his
business or stocks and goods, the vendee shall make an inquiry to the City Clerk and
withhold from the purchase price any amount of tax that may be due under this Ordinance
until such time as the vendor produces receipt stating that no amount is due.
(B) If the purchaser of business or stock of goods fails to withhold from the
purchase price as above required, they are personally liable for the payment of the amount
required to be withheld by them.
SECTION 19. GENERAL ADMINISTRATION BY CITY CLERK:
(A) The City Clerk shall enforce the provisions of this Ordinance and may
prescribe, adopt and enforce rules and regulations relating to its administration and
enforcement. The City Clerk may employ qualified auditors for examination of taxpayers'
books and records, and shall also employ such accountants, investigators, assistants,
clerks, and other personnel as are necessary for the efficient administration of this
Ordinance, and may delegate authority to its representatives to conduct hearings, or
perform other duties imposed by this Ordinance.
(B) Taxpayers in the City of McCall shall keep such records, receipts,
invoices, and other pertinent papers as the City Clerk may require. Each such taxpayer
who files tax payments required under this Ordinance shall keep all such records for not
less than four (4) years after making such payments unless the City Clerk in writing
authorizes their destruction.
(C) The City Clerk, or any person authorized in writing by the Clerk, may
examine the books, papers, records, and equipment of any taxpayer or any person liable
for any tax, and may investigate the character of the business of the person in order to
verify the accuracy of any return made, or if no return is made by the person, to ascertain
and determine the amount required to be paid. Any taxpayer whose pertinent records are
kept outside of the City must bring the records to the City for examination by the City
Clerk upon request of the latter, or by agreement with the City Clerk permit an auditor
designated by the City Clerk to visit the place where the records are kept, and there audit
such records.
SECTION 20. PENALTIES:
(A) Any person who violates any provision of this Ordinance shall be guilty of
a misdemeanor, punishable by up to one (1) year in the county jail, and/or Three Hundred
Dollar ($300.00) fine, or both. Furthermore, each month in which a person fails to report,
ORDINANCE NUMBER 796 Page 8 of 12
Resolution 04-13
Exhibit A
or intentionally fails to compute accurately, or intentionally fails to disclose accurately the
total amount of sales or rentals or the amount of tax to be paid, as imposed under this
Ordinance, shall be considered a separate offense.
(B) Any person who violates any provision of this Ordinance shall have his
City of McCall local -option non -property tax permit and tax number revoked. The City
Clerk shall send written notice of revocation of said permit and tax number to the permit
holder by mailing the same by certified mail to the address given on the permit
application. The permit holder shall have ten (10) days from the date said notice is mailed
to file a written request of appeal with the City Council, challenging said revocation. If no
appeal is timely made said revocation becomes final. Whenever a person subject to this
Ordinance has had said permit and tax number revoked, the City Clerk shall not reissue
said permit nor issue a new permit to said person until said person places with the City
Clerk a bond or other sufficient security in the amount equal to three (3) times the actual,
determined, or estimated average monthly amount of tax payable by such person pursuant
to this Ordinance.
(C) The City Clerk, whenever it is deemed necessary to insure compliance
with this Ordinance, may require any person subject to this Ordinance to place with it
such security as it may determine. The amount of said security shall not be greater than
three (3) times the estimated average monthly amount payable by such persons pursuant
to this Ordinance. The amount of the security may be increased or decreased by the City
Clerk at any time, subject to the limitations set forth above.
(D) Any person who violates any provision of this Ordinance shall have all
City of McCall local -option non -property tax permits revoked.
(E) Any amount of tax due under this Ordinance for which a person fails to
report or accurately compute, shall became a lien upon the property of said taxpayer on
the date that the same becomes due, and the City may seek to enforce said lien and collect
all taxes and interest due, together with the reasonable costs of collection, including
attorney's fees, in a Court of competent jurisdiction.
(F) For the purposes of proper administration of this Ordinance, and to prevent
evasion of said local -option non -property taxes, the burden of proving that a rental is not
a rental under this Ordinance is upon the person who makes the rental in question.
SECTION 21. PENALTY CHARGES:
(A) Any person who is required to collect and pay over any tax imposed by
this Ordinance and fails or refuses to pay over to the City the same when due in
accordance with Section 9, hereinabove, shall be liable and pay a penalty change equal to
five percent (5%) of the tax not paid, or a minimum of $10 (whichever is greater). The
City Clerk shall assess and collect said fee at the time any delinquent tax payment is
tendered. The permit holder shall have ten (10) days from the date payment is made to
ORDINANCE NUMBER 796 Page 9 of 12
Resolution 04-13
Exhibit A
file a written appeal with the City Council challenging said penalty determination. If no
appeal is timely made as herein provided, said penalty determination shall be final.
(B) Any person who is required to collect, truthfully account for, and pay over
any tax imposed by this Ordinance and who willfully fails to collect such a tax or
truthfully account for or pay over such a tax, or willfully attempts in any manner to evade
or defeat such a tax or payment thereof, shall, in addition to other penalties provided by
law, be liable to a penalty equal to the amount of the tax evaded, or not collected, or not
accounted for or paid over. The City Clerk shall determine and assess such penalties, and
the same shall become due and payable upon notice and demand from the City Clerk. The
City Clerk shall send written notice of such penalty charge to the permit holder by
mailing the same by certified mail to the address given on the permit application. The
permit holder shall have ten (10) days from the date said notice is mailed to file a written
request of appeal with the City Council challenging said penalty charge determination. If
no appeal is timely made as herein provided, said penalty charge determination shall be
final.
SECTION 22. EXEMPTIONS: Only those transactions which are exempted from
the taxes imposed by the State of Idaho pursuant to the Sales Tax Act, as that Act may be
amended, are also exempt from the provisions of this Ordinance.
SECTION 23. CONFIDENTIALITY OF INFORMATION:
(A) No City Clerk of the City of McCall, Valley County, Idaho, nor any duly
authorized Deputy City Clerk, agent or employee shall divulge or make known to any
persons, in any manner, any information whatsoever submitted or obtained, directly or
indirectly, pursuant to this Ordinance, or to permit any non -property tax return or
information supplied with regard thereto, or any copy thereof, or any paper or book so
obtained, to be seen or examined by any person except as provided by law; provided that
in any action or proceeding brought for the collection, remission, cancellation, or refund
of the whole or any part of a tax imposed under this Ordinance, or for enforcing the
penalties prescribed for making false or fraudulent returns, any and all information
contained in or provided with said returns may be made accessible to the elected and
appointed officials, officers, and representatives of said City charged with enforcing or
defending the same, all such returns, information, statements and correspondence relating
thereto may be produced into evidence in any action, civil or criminal, directly pertaining
to such returns or the tax imposed on the basis of such returns.
(B) The McCall City Council, under such rules and provisions as it may
prescribe, may permit, notwithstanding the provisions of this Ordinance as to secrecy, the
Commission of Internal Revenue of the United States or his delegate or the proper officer
of any state imposing a tax to inspect the non -property tax returns or information
provided or obtained in connection therewith, or may furnish to such officer, or his
authorized agent, copies or an abstract thereof.
ORDINANCE NUMBER 796 Page 10 of 12
Resolution 04-13
Exhibit A
(C) Nothing in the Ordinance shall prohibit a taxpayer, or authorized
representative upon proper identification, from inspecting and copying his own non -
property tax returns and information supplied therewith.
SECTION 24. SEVERABILITY: It is hereby declared to be the legislative intent
that the provisions, and parts thereof, of this Ordinance shall be severable. Should any
section, subsection, paragraph, clause or phrase of this Ordinance, or any particular
application thereof, be declared invalid or unconstitutional for any reason by a Court of
competent jurisdiction, such decision shall not affect the remaining portions of said
section, subsection, paragraph, clause or phrase of this Ordinance.
SECTION 25. REPEALER CLAUSE: All Ordinances or parts thereof in conflict
herewith are hereby repealed.
SECTION 26. EFFECTIVE DATE: This Ordinance shall be in full force and
effect on January 1, 2005, after voter approval, passage by City Council and Mayor, and
publication according to law prior to December 31, 2004.
PASSED BY THE CITY COUNCIL and approved by the Mayor this a 6''`' day of
A2004. ,9,,��- ,
KIRK L. EIMERS
Mayor
ATTEST:
Dan Irwin
City Clerk
•
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,•1'
ORDINANCE NUMBER 796
Page 11 of 12
Resolution 04-13
Exhibit A
CITY OF McCALL
OCCUPANCY TAX SCHEDULE BRACKET SYSTEM 3% RATE
Effective Date January 1, 2005
sales price tax due sales price tax due sales price tax due
0.01 - 0.16 0.00 19.50 - 19.83 0.59 39.17 - 39.49 1.18
0.17 - 0.49 0.01 19.84 - 20.16 0.60 39.50 - 39.83 1.19
0.50 - 0.83 0.02 20.17 - 20.49 0.61 39.84 - 40.16 1.20
0.84 - 1.16 0.03 20.50 - 20.83 0.62 40.17 - 40.49 1.21
1.17 - 1.49 0.04 20.84 - 21.16 0.63 40.50 - 40.83 1.22
1.50 - 1.83 0.05 21.17 - 21.49 0.64 40.84 - 41.16 1.23
1.84 - 2.16 0.06 21.50 - 21.83 0.65 41.17 - 41.49 1.24
2.17 - 2.50 0.07 21.84 - 22.16 0.66 41.50 - 41.83 1.25
2.51 - 2.83 0.08 22.17 - 22.49 0.67 41.84 - 42.16 1.26
2.84 - 3.16 0.09 22.50 - 22.83 0.68 42.17 - 42.49 1.27
3.17 - 3.50 0.10 22.84 - 23.16 0.69 42.50 - 42.83 1.28
3.51 - 3.83 0.11 23.17 - 23.49 0.70 42.84 - 43.16 1.29
3.84 - 4.16 0.12 23.50 - 23.83 0.71 43.17 - 43.49 1.30
4.17 - 4.50 0.13 23.84 - 24.16 0.72 43.50 - 43.83 1.31
4.51 - 4.83 0.14 24.17 - 24.49 0.73 43.84 - 44.16 1.32
4.84 - 5.16 0.15 24.50 - 24.83 0.74 44.17 - 44.50 1.33
5.17 - 5.50 0.16 24.84 - 25.16 0.75 44.51 - 44.83 1.34
5.51 - 5.83 0.17 25.17 - 25.49 0.76 44.84 - 45.16 1.35
5.84 - 6.16 0.18 25.50 - 25.83 0.77 45.17 - 45.50 1.36
6.17 - 6.50 0.19 25.84 - 26.16 0.78 45.51 - 45.83 1.37
6.51 - 6.83 0.20 26.17 - 26.49 0.79 45.84 - 46.16 1.38
6.84 - 7.16 0.21 26.50 - 26.83 0.80 46.17 - 46.50 1.39
7.17 - 7.50 0.22 26.84 - 27.16 0.81 46.51 - 46.83 1.40
7.51 - 7.83 0.23 27.17 - 27.49 0.82 46.84 - 47.16 1.41
7.84 - 8.16 0.24 27.50 - 27.83 0.83 47.17 - 47.50 1.42
8.17 - 8.50 0.25 27.84 - 28.16 0.84 47.51 - 47.83 1.43
8.51 - 8.83 0.26 28.17 - 28.49 0.85 47.84 - 48.16 1.44
8.84 - 9.16 0.27 28.50 - 28.83 0.86 48.17 - 48.50 1.45
9.17 - 9.50 0.28 28.84 - 29.16 0.87 48.51 - 48.83 1.46
9.51 - 9.83 0.29 29.17 - 29.49 0.88 48.84 - 49.16 1.47
9.84 - 10.16 0.30 29.50 - 29.83 0.89 49.17 - 49.50 1.48
10.17 - 10.50 0.31 29.84 - 30.16 0.90 49.51 - 49.83 1.49
10.51 - 10.83 0.32 30.17 - 30.49 0.91 49.84 - 50.16 1.50
10.84 - 11.16 0.33 30.50 - 30.83 0.92 50.17 - 50.50 1.51
11.17 - 11.50 0.34 30.84 - 31.16 0.93 50.51 - 50.83 1.52
11.51 - 11.83 0.35 31.17 - 31.49 0.94 50.84 - 51.16 1.53
11.84 - 12.16 0.36 31.50 - 31.83 0.95 51.17 - 51.50 1.54
12.17 - 12.50 0.37 31.84 - 32.16 0.96 51.51 - 51.83 1.55
12.51 - 12.83 0.38 32.17 - 32.49 0.97 51.84 - 52.16 1.56
12.84 - 13.16 0.39 32.50 - 32.83 0.98 52.17 - 52.50 1.57
13.17 - 13.50 0.40 32.84 - 33.16 0.99 52.51 - 52.83 1.58
13.51 - 13.83 0.41 33.17 - 33.49 1.00 52.84 - 53.16 1.59
13.84 - 14.16 0.42 33.50 - 33.83 1.01 53.17 - 53.50 1.60
14.17 - 14.50 0.43 33.84 - 34.16 1.02 53.51 - 53.83 1.61
14.51 - 14.83 0.44 34.17 - 34.49 1.03 53.84 - 54.16 1.62
14.84 - 15.16 0.45 34.50 - 34.83 1.04 54.17 - 54.50 1.63
15.17 - 15.50 0.46 34.84 - 35.16 1.05
15.51 - 15.83 0.47 35.17 - 35.49 1.06
15.84 - 16.16 0.48 35.50 - 35.83 1.07 Example:
16.17 - 16.50 0.49 35.84 - 36.16 1.08 Sale Tax Due
16.51 - 16.83 0.50 36.17 - 36.49 1.09 $60.00 $1.80
16.84 - 17.16 0.51 36.50 - 36.83 1.10 $80.00 $2.40
17.17 - 17.50 0.52 36.84 - 37.16 1.11 $100.00 $3.00
17.51 - 17.83 0.53 37.17 - 37.49 1.12 $120.00 $3.60
17.84 - 18.16 0.54 37.50 - 37.83 1.13
18.17 - 18.49 0.55 37.84 - 38.16 1.14 Sale is $85.95
18.50 - 18.83 0.56 38.17 - 38.49 1.15 tax on 80.00 is 80 x .03 = 2.41
18.84 - 19.16 0.57 38.50 - 38.83 1.16 tax on 5.95 = 0.18 (from char
19.17 - 19.49 0.58 38.84 - 39.16 1.17 total tax is 2.40 + 0.18 = $2.5
ORDINANCE NUMBER 796 Page 12 of 12
Resolution 04-13
Exhibit B
CITY OF MCCALL
Valley County, Idaho
NOTICE OF SPECIAL LOCAL -OPTION NONPROPERTY TAX ELECTION
NOTICE IS HEREBY GIVEN that pursuant to Resolution No. 04-13, adopted on
August 26, 2004, of the City of McCall, Valley County, Idaho, an Election will be held in
the City on
TUESDAY, NOVEMBER 2, 2004
between the hours of 8:00 o'clock AM (Mountain Time) and 8:00 o'clock PM (Mountain
Time), for the purpose of voting upon the question and proposition of authorizing a local -
option nonproperty tax in accordance with Ordinance No. 796, adopted on August 26,
2004 subject to the approval of the voters of the City, providing for the implementation
and collection thereof. A copy of Ordinance No. 796 is on file and available for public
inspection during normal business hours at McCall City Hall, 216 East Park Street,
McCall Idaho.
The question to be submitted to the electors shall be by ballot reading
substantially as follows:
Shall Ordinance No. 796, adopted by the Mayor and Council of the City of McCall on
August 26, 2004, subject to the approval of the voters of the City, providing for the
imposition and collection for a period of seven (7) years from its effective date of certain
non -property taxes, be approved? The Ordinance provides, in pertinent part:
(A) An additional three percent (3%) hotel -motel room occupancy sales tax on
receipts from all short term rental (30 days or less) charges for hotel rooms, motel rooms,
condominium units, tourist homes and the like.
(B) The revenues derived from said taxes shall be used only for the following
purposes:
1) New paving, parking, bike paths, public transit, and transportation;
2) Matching funds to leverage grant funding;
3) Construction and maintenance of recreation facilities to include the
McCall Municipal Golf Course;
4) Parks, including but not limited to the development of Riverfront Park site
and skateboard park;
5) City beautification including but not limited to open space acquisition,
streetscapes, burial of overhead utility lines
6) Recreational and cultural activities and facilities including but not limited
to library, community art and cultural events;
7) Animal Shelter support (MCPAWS)
8) Economic growth, marketing, advertising, promotion and development;
and
9) Direct costs to collect and enforce the tax.
Resolution 04-13
Exhibit B
(C) The McCall City Council shall appoint an independent Local Option Tax
Commission whose responsibility it shall be to develop annual budgets and make specific
recommendations for the use of the revenues derived from said taxes, in accordance with
the uses approved in the previous paragraph. Said revenues shall not be used to
supplement the City of McCall General Fund, except as specifically provided in the
preceding paragraph.
Qualified electors shall vote at the following polling place:
Legion Hall, Lower Level of City Hall
216 East Park Street
McCall, Idaho
Every person eighteen (18) years of age or older, who at the time of the specified
election is a United States citizen who has been a legal and bona fide resident of the City
for at least 30 days immediately preceding the date of the election, if properly registered
as required by law, shall be qualified to vote at said election.
Any qualified elector who, because of illness, disability, or expected absence from
the City on the date of election, will be unable to vote at the designated polling place on
the day of election, may apply to the City Clerk for an absentee ballot. The application
must be in writing, must be signed personally by the applicant, and must contain the name
of the elector, his/her home address, and the address to which the ballot shall be
forwarded. An application for a mail -in absentee ballot must be received by the City
Clerk not later than 5:00 p.m. on the sixth day before the election. An application for in -
person absentee voting at the absent elector's polling place described in Section 50-448,
Idaho Code, must be received by the City Clerk not later than 5:00 p.m. on the day before
the election. Application for an absentee ballot may be made by using a facsimile
machine. The City's facsimile number is (208)634-3038.
Persons who are eligible to vote may register for the special election at the office
of the Valley County Clerk, Valley County Courthouse, Cascade, Idaho, as registrar for
the City, or at the office of the McCall City Clerk, as Deputy Registrar, at City Hall, 216
East Park Street, McCall, Idaho, during normal office hours of the City, until October 8,
2004. Any elector who will complete his or her residence requirement or attain the
requisite voting age during the period when the register of electors is closed may register
prior to the closing of the register.
Any person who is eligible to vote may register on election day by appearing in
person at the polling place established for the election, by completing a registration card,
making an oath on the form prescribed by law, and providing proof of residence in the
manner provided by Section 34-408A, Idaho Code, as amended.
No qualified elector who is duly registered as a voter, and who continues to reside
at the same address or within the same precinct in which he or she is registered, shall be
required to re -register.
Resolution 04-13
Exhibit B
Only those qualified electors casting valid ballots upon the proposition set forth
above shall be counted in determining the number of qualified electors voting at or
participating in the election.
DATED this a 1,}`day of August, 2004.
ATTEST:
Dan Irwin, City Clerk
(SEAL)
CITY OF MCCALL
Valley County, Idaho
By
Kirk L. Eimers, Mayor