HomeMy Public PortalAboutOrd. 938 - Title 4 ORDINANCE NO. 938
AN ORDINANCE OF THE CITY OF MCCALL, VALLEY COUNTY, IDAHO,
REPEALING THE FOLLOWING CHAPTERS OF TITLE 4, BUSINESS
REGULATIONS, OF THE MCCALL CITY CODE, TO-WIT: CHAPTER 1,
ALCOHOLIC BEVERAGES, CHAPTER 2, LIQUOR, CHAPTER 3, LICENSES,
CHAPTER 5, DANCE HALLS, CHAPTER 6, MINORS, CHAPTER 7,
LICENSING DANCE HALLS, CHAPTER 8, WINE, CHAPTER 9, WINE BY
THE DRINK, CHAPTER 10, AMUSEMENT DEVICES, CHAPTER 11,
PAWNBROKERS, AND CHAPTER 13, PRODUCTS CONTAINING
PHOSPHORUS; AND ENACTING THE FOLLOWING NEW CHAPTERS TO
TITLE 4, BUSINESS REGULATIONS, OF THE MCCALL CITY CODE, TO-
WIT: CHAPTER 1, PURPOSE; DEFINITIONS; AND PENALTIES, CHAPTER
2, GENERAL BUSINESS LICENSE, CHAPTER 3, SNOW REMOVAL
LICENSES, CHAPTER 5, PAWNBROKERS LICENSES, CHAPTER 6, CHILD
DAYCARE LICENSES, CHAPTER 7, LIMITED DURATION BUSINESS
LICENSES, CHAPTER 8, PUBLIC EVENTS, CHAPTER 9, ALCOHOLIC
BEVERAGES, CHAPTER 10, PRODUCTS CONTAINING PHOSPHORUS,
AND CHAPTER 11, 1% AND 3% NONPROPERTY TAXES.
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND
COUNCIL OF THE CITY OF MCCALL, IDAHO:
Section 1: That the following chapters of Title 4, Business Regulations, of
the McCall City Code are hereby REPEALED in their entirety, to-wit:
Chapter 1, Alcoholic Beverages, Chapter 2, Liquor, Chapter 3, Licenses, Chapter
5, Dance Halls, Chapter 6, Minors, Chapter 7, Licensing Dance Halls, Chapter 8,
Wine, Chapter 9, Wine By The Drink, Chapter 10, Amusement Devices, Chapter
11, Pawnbrokers, and Chapter 13, Products Containing Phosphorus.
Section 2: That the following new chapters to Title 4, Business
Regulations, of the McCall City Code are hereby ENACTED, to-wit:
Chapter 1, Purpose; Definitions; And Penalties, Chapter 2, General Business
License, Chapter 3, Snow Removal Licenses, Chapter 5, Pawnbrokers Licenses,
Chapter 6, Child Daycare Licenses, Chapter 7, Limited Duration Business
Licenses, Chapter 8, Public Events, Chapter 9, Alcoholic Beverages, Chapter 10,
Products Containing Phosphorus, and Chapter 11, 1% And 3% Nonproperty Taxes
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as the same are more particularly set forth on Exhibit A attached hereto and, by
this reference, incorporated herein as if set forth in full.
PASSED AND APPROVED BY THE MAYOR AND COUNCIL OF THE CITY
OF McCALL, IDAHO, THIS 17 DAY OF DECEMBER, 2015
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EXHIBIT A
Title 4
BUSINESS REGULATIONS
Chapter 1:
PURPOSE; DEFINITIONS; AND PENALTIES
4.1.1 PURPOSE
The purpose of this section is to define terms and penalties that are used throughout this title.
4.1.2 DEFINITIONS
APPLICANT: the one person or legal entity, who is responsible for the permit or license being
applied for.
BUSINESS: All activities, trades, and pursuits conducted or engaged in including, without
limitation, wholesale businesses, retail businesses, personal service businesses and professions,
and businesses conducted as home occupations in any and all situations where suppliers,
vendors, customers, clients, and/or members of the general public visit or frequent the premises
where the business or occupation is conducted.
CHILD DAYCARE: Any person, persons, or organization that provide care for seven (7) or
more children, not related by blood, and receive compensation for even one of those children.
CITY: The City of McCall, Idaho.
CITY COUNCIL: The City Council of the City of McCall, Idaho.
CITY CLERK: The City Clerk of the City of McCall, Idaho, or designated agent.
CITY PARKS: those parcels of land that are owned or managed by the City of McCall and are
held for public use or as open or green space, including, but not limited to City Parks and parking
lots.
EXEMPT NONPROFIT ORGANIZATION: An organization which is exempt from Federal
income tax as a charitable or nonprofit organization. To establish such exempt nonprofit status,
when the permittee and the recipient are not both known by the City Clerk to be on the face of
the matter exempt from Federal income tax, such as national youth organizations, churches, or
recognized service clubs such as Rotary, or the Lions, the organizer shall file with its application
for the permit:
(A)A copy of its tax-exempt status determination letter from the IRS, or
(B)A certification from a certified public accountant licensed in Idaho that such organizer files
an information return with the IRS as a tax-exempt organization, or
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(C)A certification from a certified public accountant licensed in Idaho that such organizer is not
required to file an income tax information return because it is a tax-exempt organization with
less than the threshold amount of income necessary to trigger a filing requirement.
FARM PRODUCE: All agricultural, horticultural, viticultural, and vegetable products of the soil,
apiary products, eggs, and cheese; but, not timber and timber products, livestock, poultry, poultry
products other than eggs, dairy products other than cheese, field grains, dried beans, dried peas,
hops or seeds.
FARM PRODUCER: Any person engaged in the business or avocation of growing or producing
any farm products.
FARMER'S MARKET: A Street-oriented event, market, or group of stalls and booths organized
and managed by an exempt nonprofit organization consisting of open-air showing where farmers
and sometimes other vendors sell their products directly to consumers and also the place where
the related activity occurs.
GOODS, SALE and SELL: Have the same definitions as under the Uniform Commercial Code,
except that the time and the location of the sale is not determined by the passage of title or by the
terms of delivery, but by the time at which and location at which the agreement was made to
enter into the purchase and sale.
PAWNBROKERS: Every person, firm, association or corporation who makes it a business to
loan money on deposit or purchase of personal property or other valuable thing, or who deals in
the purchase of personal property or other valuable thing on condition of selling the same back
again at a stipulated price, or who loans money secured by security agreement or personal
property, having possession of the property, or any portion or part thereof so secured or who
advertises by use of"Three Ball", or pawnbroker's sign, or by advertising "unredeemed pledges",
or by using the term "uncle", or by any other expression designating pawnbroker's business,
shall, for all intents and purposes under this Title be declared to be a pawnbroker within the
meaning of this Title.
PEDDLER: Any person, whether a resident of the City or not, traveling by foot, motor vehicle,
or any other type of conveyance, from place to place, from house to house, or from street to
street, carrying, conveying, offering, or exposing goods or services for sale or rent, or offering to
purchase goods; excluding from this definition a person making delivery of goods previously
ordered by the customer; and excluding from this definition a person who is not a Peddler and
whose activity in major part is thus driving a regular route to the location of existing customers
who have arranged for return visits; and excluding from this definition any school age child
fundraising for their school, sport, or activity such as, but not limited to, Boy Scouts and Girl
Scouts.
PERMANENT PLACE OF BUSINESS: A building or significant portion of a building which is
the primary business location within McCall, and which building or portion of a building is
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owned (or leased for the majority of the year) by, and in the exclusive possession of the person
who owns the business being conducted.
POLICE CHIEF: The Chief of Police for the City of McCall, Idaho, or designated agent.
SALES REPRESENTATIVE: a person employed to represent a business and to sell its
merchandise or someone who demonstrates an article to a prospective buyer.
SHORT TERM RENTALS: A residence, including single-family or a multi-family unit, and any
single rooms of the afore mentioned, which is rented for the purpose of overnight lodging for
compensation, money, rent or other bargained for consideration for a period of one (1) or more
days and not more than thirty (30) consecutive days. Short-term rentals are also commonly
referred to as tourist or vacation rentals.
SNOW REMOVAL CONTRACTOR: A person or company contracted, for compensation, to
clear snow from a road or driveway after a snowfall to make travel easier and safer.
SPECIAL EVENT: The temporary use of private or public property, including streets, parking
lots, parks and waterways, for the purpose of conducting certain public events such as, but not
limited to, art shows, music concerts, fundraising events, amusement attractions, circuses,
carnivals, rodeos, craft fairs, contests, dances, tournaments, walkathons, marathons, races,
exhibitions, fairs, shows, citywide celebrations and festivals or related activities and may involve
a street closure, attraction of an anticipated 50 or more people at any one time, or where two (2)
or more vendors are gathered. In addition, a "special event" is any public event which could
reasonably be interpreted to cause significant public impact via disturbance, crowd,
traffic/parking or disruption of the normal routine of the community or affected neighborhood.
STAND: A cart, parked vehicle, tables, shelves, booth, stall, rack, or any other temporary
business location, exterior to a building, and located on a public right of way or on private
property adjacent thereto; a vehicle is parked within the meaning of this paragraph when it is not
moving at the time of the solicitation of the sale.
STREET CLOSURE: the deliberate or incidental temporary blockage of all, or a portion of, a
public or private street, alley, highway, public right-of-way, parking lot, or other thoroughfare
used for pedestrian or vehicular circulation.
TAXICABS AND COMMERCIAL TRANSPORTATION SERVICES: Any service regularly
used for the purpose of transporting persons for hire, which receives or discharges passengers
within the City limits, or advertises for such use, whether or not such service or services are
engaged in carrying passengers entirely within the City limits; and as further defined in Section
4.4.1 of this Title.
VENDOR: Every person who offers goods or services for sale or rent, or offers to purchase
goods, on the streets, or from a vehicle or a stand, or acts as an itinerant vendor, and who does
not have a permanent place of business within the City of McCall which offers the same type of
goods or services for sale or rent; and excluding from this definition a person whose activities are
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covered by a concession or lease contract with the City for activities on City property such as a
park.
4.1.3 VIOLATIONS AND PENALTIES:
Any person violating any of the provisions of this Title, unless otherwise stated, shall receive a
notice of violation and shall pay a fine of$150, if the violation has not been paid within fourteen
(14) days after service of the notice of violation the fine shall double to $300. If the fine is not
paid within thirty (30) days after service of the notice of violation then such person or persons
shall be guilty of an infraction punishable by the courts and a fine of$300.
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Chapter 2:
GENERAL BUSINESS LICENSE:
4.2.1 PURPOSE:
The purpose of this section is to maintain an accurate listing of the trades, businesses, and
professions located in the City in order to:
(A)Further the health, safety, and welfare of the citizens of McCall, so that the City, especially
the police, paramedics, and firefighters, have knowledge of the materials and activities
present within such businesses in the event of emergencies; and
(B)Allow the City and other interested parties to better communicate with the McCall business
community and comprehend the business categories that may be over or under served in the
area.
4.2.2 TRADE, BUSINESS,AND PROFESSION DEFINED:
As used in this section trade, business, and profession shall be defined as those persons, entities,
or activities, which hold themselves out to the public as businesses, trades, or professions
regardless of size including such trades, businesses, or professions that constitute home
occupations as defined in Title 3 of this code. Excluding vendors, peddlers, events, or street
carnivals as defined in this Title.
4.2.3 LICENSES REQUIRED:
No person shall engage in, prosecute, or carry on any trade, business, or profession within the
limits of the City until such person or entity has obtained a license as described in this chapter.
4.2.4 PAYMENT OF FEES, APPLICATION FOR LICENSE, ISSUANCE:
Every business, trade, or profession shall pay in advance to the City Clerk the required fees as
adopted by resolution of the City Council. An application for such license shall be made to the
City Clerk in such form and manner as provided by the City Clerk's office. With the receipt of
such fee, the City Clerk shall issue a license to the parties applying therefore. If a business allows
their license to lapse then they shall pay a re-instatement fee equal to that of a new business
license fee to be set from time to time by resolution of the City Council.
4.2.5 CONTENTS AND AUTHORITY OF LICENSES:
Every license issued pursuant to this chapter shall contain and set forth the name, location, and
type of each trade, business, or profession for which such license is granted. Said license shall
authorize the continuance of the business named therein for the term of such license, unless the
place licensed shall be closed, in which case the City Clerk shall be notified of the change and
shall note the same in the register of licenses.
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4.2.6 APPROVAL REQUIREMENTS:
Every license issued pursuant to this chapter shall require approval from Community
Development, Building Inspector, Fire Chief, and Public Works to ensure all current City Codes
are being followed. Every licensee shall abide by the building and land use requirements as
defined in Title 2 and Title 3 of this code.
4.2.7 TRASH SERVICE
All businesses, trades, or professions regardless of size as described within this title shall comply
with trash removal services as described in Title 5, Chapter 8 of the McCall City Code. This
includes short term rentals that may be included under a general license of a property
management company.
4.2.8 TERM OF LICENSE; RENEWAL:
All licenses shall expire the last day of each calendar year, and shall be dated from the first day
issued until the last day of the current year. Each such general business license may be renewed
before the end of each calendar year by notice to the City Clerk in writing, with payment of fees
as set forth in Section 4.1.5 of this chapter.
4.2.9 MORE THAN ONE BUSINESS AT ONE LOCATION:
In every case where more than one business, trade, or profession shall be pursued or carried on in
the same place by the same person at the same time, each business shall require a license.
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Chapter 3:
SNOW REMOVAL LICENSES
4.3.1 LICENSE REQUIRED; APPLICATION; AND PROCEDURE:
(A)It shall be unlawful for any person to engage in the business of snow removal unless a valid
license therefore has been issued as provided for in this Chapter and which is in full force
and effect.
(B)An application for such license shall be made to the City Clerk in such form and manner as
provided by the City Clerk's office and shall include:
1. Name and description of the applicant; if the applicant is an association, company, or
corporation, then it shall submit a separate application for each natural person who will
be acting as a Snow Removal Contractor in the City, and each shall receive and maintain
a separate permit;
2. Address, both legal and local;
3. A description of the Vehicle and to whom it is registered;
4. Tax ID number and/or driver's license number of applicant;
5. The name of the contact person in case of issues related to their services within the City.
6. A listing of those areas within the City where they desire to work.
7. Proof of insurance showing the Snow Removal Contractor has a policy of liability and
property damage insurance covering the work of the Snow Removal Contractor and the
contractor's employees. The insurance policy should also list the City as an additional
insured party in a sum not less than provided by Idaho Code section 6-926 et seq.
8. Proof of workers' compensation insurance as required by Idaho Code.
(C)At the time of filing an application the fee for the license or permit shall be paid and is
nonrefundable. The fee shall be set from time to time by Resolution of the City Council.
4.3.2 SNOW REMOVAL CONTRACTOR RESPONSIBILITY:
(A)The Snow Removal Contractor shall be responsible for the work performed under the
provisions of this section and comply with the rules and regulations pertaining to snow
removal within the City.
1. The public right of way is used by the City for storage of snow plowed from the streets. It
is not available for snow storage for individuals.
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2. Under no circumstances can snow be plowed or blown in a manner that interferes with
City or Idaho Transportation Department snow removal operations, or with the public's
normal use of City streets.
3. Under no circumstances can snow be plowed onto adjacent private property without
written permission from the property owner.
(B)The Snow Removal Contractor shall keep a daily log of each driver in case of a damage
claim.
(C)Utilize safety measures and equipment to protect workers and the public as prescribed by
laws and American National Standards Institute (ANSI) standard.
(D)Comply with all City, County, State, and Federal laws.
4.3.3 SNOW REMOVAL CONTRACTOR LIST
The City of McCall shall maintain a list of Snow Removal Contractors that have been approved
to remove snow from private property within the McCall City limits.
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Chapter 4:
TAXICABS AND COMMERCIAL TRANSPORTATION SERVICES
4.4.1: STATEMENT OF PURPOSE AND FINDINGS; DEFINITIONS:
4.4.2: BUSINESS LICENSE REQUIRED:
4.4.3: APPLICATION:
4.4.4: FEES:
4.4.5: INVESTIGATION AND DRIVER'S LICENSE REQUIRED:
4.4.6: VEHICLE INSPECTION:
4.4.7: INSURANCE REQUIRED:
4.4.8: UNLAWFUL PRACTICES:
4.4.9: SIGNS, DESIGNATION AND INSPECTION:
4.4.10: INACCURATE TAXIMETERS PROHIBITED:
4.4.11: TAXIMETERS OPTIONAL; SCHEDULE OF FLAT RATE FARES:
4.4.12: SMOKING PROHIBITED WHILE TAXICAB SERVICE IS BEING PROVIDED:
4.4.13: FARE:
4.4.14: REVOCATION OF BUSINESS LICENSE:
4.4.15: DRIVERS TO BE LICENSED:
4.4.16: COLORED COPY OF DRIVER'S LICENSE TO ACCOMPANY APPLICATION:
4.4.17: DRIVER'S LICENSE AND RENEWAL:
4.4.18: REVOCATION OF DRIVER'S LICENSE:
4.4.19: APPEALS:
4.4.1: STATEMENT OF PURPOSE AND FINDINGS; DEFINITIONS:
The council finds that the public health, safety, and welfare require safe vehicles, trustworthy
drivers, and insurance on vehicles involved in commercial transportation. The public is
justifiably concerned about, and requires protection from, pricing that is arbitrary, unfair, or
imposed under inequality of bargaining power or duress. The council further finds that
opportunities for passenger transport within the City are increasing, and hereby declares that
commercial ventures attempting to enter this market should not be restrained or overregulated
except to afford basic protections to the public and ensure a level playing field with respect to
government regulation.
For the purposes of this chapter, the following terms, phrases, words, and derivations shall have
the meaning given herein. When not inconsistent with the context, words used in the present
tense include the future, words in the plural number include the singular number, and words in
the singular number include the plural number. The word "shall" is always mandatory and not
merely directory.
The following terms as used in this chapter mean:
APPLICANT: A person making an application for a license or the renewal thereof under this
chapter.
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BUS: A motor vehicle used for the purpose of transporting people with a minimum capacity of
sixteen (16) passengers which is hired to provide services for a passenger or group of passengers
traveling from one location to another for a common purpose or which provides regular route
service from one location to another and which is subject to the federal motor carrier safety
regulations under the jurisdiction of the Idaho state police and Idaho transportation department.
COMMERCIAL TRANSPORTATION SERVICES BUSINESS DRIVER'S LICENSE: A
license to drive, operate, or have charge of a commercial transportation vehicle pursuant to and
in conjunction with a valid commercial transportation service business license.
COMMERCIAL TRANSPORTATION SERVICES BUSINESS LICENSE: A license to engage
in a business operating one or more commercial transportation vehicles for the purpose of a
limousine service, shuttle service, touring vehicle service, or any other service for the purpose of
transporting passengers between specified points on either a regular route or at the direction of
the passenger at fares agreed upon by the passenger and business. Such a service does not
include taxicabs, which are regulated separately under this chapter. Such service does not include
buses or courtesy vehicle services as defined herein. Such service does not include horsedrawn
vehicles, which are regulated separately.
COMMERCIAL TRANSPORTATION VEHICLE: Any vehicle, powered by gasoline engine,
electric motor, human powered, or by any other means, used to transport passengers for hire or
any other consideration. This definition includes vehicles used by a limousine service, touring
vehicle service, shuttle service, pedicabs, rickshaw, and any other vehicle other than taxicabs,
buses, and those operated by a courtesy vehicle service which transports passengers. This
definition does not include the use of taxicabs operated pursuant to this chapter, courtesy
vehicles, service vehicles, or vehicles operated as part of a governmentally sponsored program.
A commercial transportation vehicle shall only be operated by a driver possessing a commercial
transportation service driver's license pursuant to a commercial transportation service business
license.
COURTESY VEHICLES SERVICE: Any service operating one or more commercial
transportation vehicles on behalf of a business such as a hotel, convention center, or other
business entity for the purpose of transporting passengers who are patronizing that business, to or
from the business. Such vehicles are not for hire by the general public at any time and shall be
clearly marked with the business' name or logo, owned by, leased by, or contracted for by the
business, and exclusively dedicated to serve the business and patrons of the business, at no
charge to the patron. Courtesy vehicles may not provide transportation to any passenger for a
charge. Tips or gratuities may be offered to the driver at the conclusion of the service, at the sole
discretion of the passenger, but may not be solicited or negotiated by the driver at any time.
DRIVER: Any person who drives or who is in actual physical control of any taxicab or
commercial transportation vehicle. "Actual physical control" as used in this chapter shall be
defined as being in the driver's position of the taxicab or commercial transportation vehicle with
the motor running or with the vehicle moving, if no motor exists in the vehicle.
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FARE: Money or other value given in exchange for transporting a person or passenger pursuant
to a taxi or commercial transportation business license, based upon agreement between the
passenger and business.
LICENSING OFFICE: The City Clerk or his/her designee.
LIMOUSINE SERVICE: Any business operating one or more commercial transportation
vehicles for hire by prearranged appointment only at hourly, daily, or weekly rates as agreed
upon between the passenger and business, which is conducted or maintained for the purpose of
providing luxury transportation with services carrying passengers for hire, and which transports
passengers between points and over such routes as may be directed by a passenger, and not a
fixed route. Such vehicles, include, but are not limited to, limousines, luxury town cars, "party
buses", and stretch sport utility vehicles.
PERSONS: Any person, firm, partnership, association, corporation, company, or any
organization of any kind.
PREARRANGED APPOINTMENT: Transportation for a passenger, or group of passengers, that
is arranged in advance, or pursuant to a regular route between specified points, and is provided in
a commercial transportation vehicle.
SCHEDULE OF FLAT RATE FARES: A posting inside of a taxicab clearly indicating the
amount to be charged one-way, per passenger, from the point of origin to the destination. A
taximeter is the alternative to a schedule of flat rate fares.
SHUTTLE SERVICES: Any business operating one or more commercial transportation vehicles
for hire by prearranged appointment and not on a regular route and charged on a per passenger
basis, which may make multiple stops, picking up one or more fare paying passengers on the
way to one or more destination.
TAXICAB: Any motor vehicle regularly used for the purpose of transporting persons for hire,
which receives or discharges passengers within the city limits, or advertises for such use,
whether or not such vehicle or vehicles are engaged in carrying passengers entirely within the
city limits; providing that "taxicab" as defined in this section does not include a school bus or
other motor vehicle used exclusively for the transportation of children to and from school, nor a
motor bus operated by a public transit system, nor a motor bus with a seating capacity of over
seven (7) passengers operated on a regular schedule over regularly designated streets, nor
courtesy cars provided free of charge to the hotel/motel guests for transport to and from the
airport, nor vehicles operating for the purpose of carrying United States mail or other United
States property.
TAXIMETER: An instrument attached to a taxicab by means of which the charge authorized for
hire of such vehicle is mechanically calculated in dollars and cents either on a basis of distance
traveled or for waiting time, or a combination thereof. A schedule of flat rate fares is the
alternative to a taximeter.
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TOURING VEHICLE SERVICES: Any business operating one or more commercial
transportation vehicles, other than one rented without a driver, or a taxicab, bus, or limousine, or
incident to a governmentally sponsored program, used for the transportation of more than four
(4) passengers for hire for sightseeing, educational tours or other such similar excursions; the
charges for which are determined by the length of time for which the vehicle is engaged, the
distance traveled, a fixed fee, or any combination of such methods of determining such charges.
4.4.2: BUSINESS LICENSE REQUIRED:
It is unlawful to operate any taxicab business or commercial transportation business without first
having obtained a business license from the City Clerk. (Ord. 913, 4-25-2013)
4.4.3: APPLICATION:
Every person, before providing taxicab service or commercial transportation, shall apply to the
City for a business license and a taxicab or a commercial transportation driver's license as
required by this chapter. Every applicant for a taxicab or a commercial transportation driver's
license shall supply a full set of fingerprints with every application, except that fingerprints will
not be required for any renewal that occurs within five (5) years of the latest submittal of
fingerprints by the applicant. Every applicant for a taxicab or commercial transportation business
license shall supply a completed vehicle inspection as provided in section 4.4.6 of this chapter
for each vehicle to be used for services. The City, upon receipt of payment of the proper taxicab
service or commercial transportation license fees, and other required information as specified,
and upon compliance with the requirements of this chapter, shall issue a taxicab or commercial
transportation business license or a taxicab or commercial transportation driver's license.
4.4.4: FEES:
(A) Every taxicab service or commercial transportation business shall pay in advance to the City
Clerk the required fees.
(B) At the time of filing an application the fees shall be paid and is nonrefundable. The fees shall
be set from time to time by Resolution of the City Council.
4.4.5: INVESTIGATION AND DRIVER'S LICENSE REQUIRED:
Upon receipt of an application for any taxi or commercial transportation driver's license under
this chapter, the application shall be referred to the McCall police department which shall
conduct an investigation to determine the suitability of the applicant to be licensed. The
investigation shall require an applicant to provide information and fingerprints necessary to
obtain criminal history information from the Idaho state police and the federal bureau of
investigation pursuant to Idaho Code section 67-3008 and congressional enactment public law
92544. The McCall police department shall submit a set of fingerprints obtained from the
applicant and the required fees to the Idaho state police bureau of criminal identification for a
criminal records check of state and national databases. The submission of fingerprints and
information required by this section shall be on forms prescribed by the Idaho state police. The
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McCall police department is authorized to receive criminal history information from the Idaho
state police and from the federal bureau of investigation for the purpose of evaluating the fitness
of an applicant for licensure. As required by state and federal law, further dissemination or other
use of the criminal history information is prohibited. The applicant shall pay, in advance, the fees
required by the Idaho state police bureau of criminal identification for the criminal records
check.
It is unlawful for any person to drive any taxicab or commercial transportation vehicle upon the
streets of the City without first complying with the following requirements and obtaining a
taxicab or commercial transportation vehicle driver's license. No person shall be issued a license
to drive, operate, or have charge of a taxicab or commercial transportation vehicle when that
person:
(A) Is under the age of eighteen (18) years.
(B) Is required to register as a sex offender, pursuant to the sexual offender registration
notification and community right-to-know act, Idaho Code section 18-8301 et seq., and the
juvenile sex offender registration notification and community right-to-know act, Idaho Code
section 18-8401 et seq.
(C) Has been, within five (5) years prior to the date of making application for such license,
convicted of, paid any fine, been placed on probation, or is currently on probation or parole,
received a deferred sentence, received a withheld judgment, sentenced to confinement
(including options in lieu of confinement), or suffered the forfeiture of a bond for a felony
involving the use or threat of violence against the person of another, or any felony involving
the sexual enticement of minors.
(D) Has been, within five (5) years prior to the date of making application for such license,
convicted of, paid any fine, placed on probation, or currently is on probation or parole,
received a deferred sentence, received a withheld judgment, sentenced to confinement
(including options in lieu of confinement), or suffered the forfeiture of a bond for any
misdemeanor, involving:
1. Driving under the influence of alcohol(DUI) and/or drugs or reckless driving;
2. The use of force against the persons or property of another;
3. The threat of force against the persons of another;
4. Theft or larceny;
5. Stalking, telephone harassment, or violations of protection orders or no contact orders;
6. The use, possession, or sale of illegal drugs; or possession of paraphernalia;
7. Contributing to the delinquency of a minor;
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8. Possession of a concealed weapon; or
9. Illegal sexual activity.
(E) Has an outstanding warrant at the time of such application.
(F) Has had a similar license revoked by the City or any other city of this state or of the United
States within the preceding five (5) years. No license shall be granted to any applicant nor
may a licensee maintain an existing license in good standing where satisfactory proof is
submitted that such applicant operates motor vehicles in an unskilled, dangerous or reckless
manner; or habitually uses intoxicating liquor or drugs; or who repeatedly violates the laws
of the City relating to traffic or to this chapter; or who violates the laws of the City while
engaged in the business activity regulated by this chapter.
(G) A taxicab or a commercial transportation service driver's license shall not be issued to a
person who, at the time of application for renewal of a license issued hereunder would not be
eligible or qualified for such license upon a first application; and a licensee must continue to
have and maintain all the qualifications; and none of the disqualifications provided herein
throughout the license period. It shall be the duty of the licensee to immediately notify the
clerk's office if any event, subsequent to the issuance of a taxicab or a commercial
transportation service driver's license, renders the licensee ineligible or unqualified for such a
license. Failure to continually maintain said requirements throughout the duration of the
license may result in revocation of the taxicab or a commercial transportation service driver's
license.
(H) Fails or refuses to provide the information or fingerprints requested during the investigative
portion of the process conducted by the McCall police department.
(I) Fails the investigative portion of the process conducted by the McCall police department.
4.4.6: VEHICLE INSPECTION:
No vehicle shall be used as a taxicab or a commercial transportation vehicle until that vehicle has
been inspected in accordance with the requirements of the insurance carrier providing insurance
on that vehicle, and found to be in acceptable condition. Any use by a licensed taxicab business
or commercial transportation business of a vehicle as a taxicab or commercial vehicle prior to its
having been inspected and approved in accordance with these requirements shall constitute
grounds for revocation of the license of said taxicab business or commercial transportation
business. It shall be unlawful to substitute equipment or parts subsequent to inspection unless
such substituted equipment or parts are in equal or better condition than the equipment or parts
being substituted or replaced.
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4.4.7: INSURANCE REQUIRED:
Before issuing any person a license as a taxicab business or commercial transportation business,
such person shall file with the City Clerk public liability and property damage insurance with
some good and reliable insurance company for the vehicle being utilized for such taxicab or
commercial transportation service, with combined single limits of three hundred thousand dollars
($300,000.00), or with split limits of not less than one hundred thousand dollars ($100,000.00)
for personal injuries to one person; and not less than three hundred thousand dollars
($300,000.00) for personal injuries caused by any one accident and not less than fifty thousand
dollars ($50,000.00) for property damage caused by any one accident. No person shall provide a
taxicab or commercial transportation service without underinsured and uninsured motorist
insurance for the vehicle being utilized in such service. The City shall not issue a license to any
applicant for a taxicab business or commercial transportation business until the applicant has
furnished proof satisfactory to the clerk that insurance of the type and in the amount required by
this chapter has been purchased for the vehicle to be utilized in such taxicab or commercial
transportation business service and that the City has been made an insurance certificate holder in
such insurance.
4.4.8: UNLAWFUL PRACTICES:
It shall be unlawful for any person to:
(A) Permit or allow any person to ride on the fenders, hood, or any place on the outside of a
taxicab or commercial transportation vehicle;
(B) Permit more persons to be carried in a taxicab or commercial transportation vehicle as
passengers than the rated seated capacity of the taxicab or commercial vehicle;
(C) Verbally attempt to divert patronage from one hotel, motel, or business to another unless
requested by the customer;
(D) Violate any parking laws, rules, regulations, or management practices authorized by law
regulating parking within the City;
(E)Permit any person other than a person licensed by this chapter to operate or drive a taxicab or
commercial transportation vehicle while in service;
(F) Solicit any person, assist in the solicitation of any person, or participate in any illicit,
immoral, or unlawful sex act;
(G) Operate or drive a taxicab or commercial transportation vehicle while consuming, or affected
in any way by, any alcoholic beverage, illegal drug, or legal drug which impairs the ability to
operate a motor vehicle; or to sell, provide, or buy for, any alcoholic beverage or illegal drug
to a passenger;
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(H) Fail or neglect to visually display in the vehicle while driving, operating, or having charge of
a taxicab or commercial transportation vehicle within the city limits the following:
1. Business license,
2. Taxicab or commercial transportation driver's license, and
3. Idaho driver's license;
(I) Permit use or possession of his/her taxicab or commercial transportation vehicle license by
another;
(J) Fail or refuse upon demand of any city officer, police officer, peace officer, sheriff, sheriff
deputy, or passenger to exhibit his/her taxicab or commercial transportation vehicle license
for inspection;
(K) Solicit passengers or business for the taxicabs, limousine service, shuttle service, touring
vehicle service, or a particular commercial transportation vehicle except by lawful
advertisement, handheld signs seeking to establish contact with a prearranged passenger or
passengers, or some other lawful means;
(L) Charge any passenger a fare, fee, or rate in excess of the fare, fee, or rates agreed upon
between the passenger and business;
(M) Misrepresent the nature or purpose of the service being provided.
4.4.9: SIGNS, DESIGNATION, AND INSPECTION:
All vehicles licensed and used by any taxicab business or commercial transportation business
shall be designated as such and identifiable by a sign on both sides of the vehicle or by a top light
stating that the vehicle is a taxicab or commercial transportation service. The vehicles shall be
subject to periodic inspections as required by the insurance carrier in order to ensure that the
vehicles and equipment are being maintained in a proper manner for the safety of the public.
Copies of the annual inspections must be submitted to the clerk's office upon license renewal.
Failure to meet the minimum reasonable standards of safety will cause the vehicle to be ordered
out of service until repaired or replaced.
4.4.10: INACCURATE TAXIMETERS PROHIBITED:
The use of any inaccurate taximeter is prohibited. It is the duty of the taxicab business licensee to
keep taximeters accurate, and taximeters are subject to inspection at all times by the chief of
police or his/her authorized representative.
4.4.11: TAXIMETERS OPTIONAL; SCHEDULE OF FLAT RATE FARES:
It is unlawful for any driver or operator of any taxicab to present his/her vehicle as a taxicab
unless it is either equipped with a taximeter in working order duly inspected and approved as in
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this chapter provided, or posted with a schedule of flat rate fares which signify the fare charged
per person for a one-way ride. Taxicabs may have both taximeters and a schedule of flat rate
fares and it shall be the duty of the driver or operator to clearly indicate to the passenger(s) at the
beginning of the ride whether the passenger is being charged by using the taximeter or by a flat
rate fare. Each passenger in the taxicab may be charged the flat rate fare.
4.4.12: SMOKING PROHIBITED WHILE TAXICAB SERVICE IS BEING PROVIDED:
Smoking in taxicabs shall be prohibited at all times any passenger is present during the provision
of taxicab service.
4.4.13: FARE:
Fares charged by a person receiving a taxi or commercial transportation services business license
shall be no greater than those agreed upon by the passenger and the business. Fares, rates, and
fees must be specified in sufficient detail and prominently displayed to allow the passenger to
make an informed decision about the total fare, rate, or fee to be paid prior to or following
service. Any additional fares, rates, or fees and the circumstances under which such fees or fares
may be assessed must be made known and available to the passenger prior to service.
All drivers of taxi or commercial transportation vehicles employed to carry passengers to a
definite point shall take the most direct route possible that will carry the passenger safely and
expeditiously to his/her destination, and no other method or means of measuring or computing
distance or time shall be used or employed except as set forth in this chapter.
4.4.14: REVOCATION OF BUSINESS LICENSE:
Failure upon the part of any person possessing a taxicab or commercial transportation business
license to comply with the provisions of this chapter, the traffic rules and regulations of the City
and the State and the laws of the City and State, shall be just and sufficient cause for revoking
the license. A report by the Chief of Police shall be submitted to Council setting forth violations
that have occurred.
4.4.15: DRIVERS TO BE LICENSED:
It is unlawful for the owner of any taxicab or commercial transportation business to permit any
taxicab or commercial transportation vehicle to be driven upon the streets of the City by any
person without such person being licensed as a taxicab driver or commercial transportation
driver. This provision does not apply to the taxicab or commercial transportation vehicle not in
service.
4.4.16: COLORED COPY OF DRIVER'S LICENSE TO ACCOMPANY APPLICATION:
Each applicant for a taxicab or commercial transportation driver's license must file with his/her
application a colored copy of his/her driver's license. The photograph shall be so attached that it
cannot be removed and another photograph substituted without detection. Each licensed driver
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shall at all times have his/her driver's license with him/her and shall exhibit the same upon
request.
4.4.17: DRIVER'S LICENSE AND RENEWAL:
Upon compliance with the foregoing provisions, a taxicab or commercial transportation license
shall be issued in such form as to contain a colored copy of his/her driver's license and also the
signature of the licensee. Such license shall be issued as of the issuance date and shall be valid to
and including December 31 of the year issued; once a license has been obtained, license will be
from January 1 to December 31 of each and every year unless sooner revoked by the City or
surrendered by the holder.
4.4.18: REVOCATION OF DRIVER'S LICENSE:
A taxicab or commercial transportation driver's license may be revoked by the City Clerk upon
recommendation of the chief of police and upon violation of traffic rules and regulations,
including, but not limited to, suspension of state driver's license, conviction of a DUI or any
grounds specified in section 4.4.5 of this chapter.
4.4.19: APPEALS:
Appeals of any decision of the City Clerk pursuant to this chapter shall be submitted in writing to
the City Clerk's office within ten (10) days of said decision, and shall be heard by the City
Manager.
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Chapter 5:
PAWNBROKERS LICENSES
4.5.1: LICENSE REQUIRED; APPLICATION; AND PROCEDURE:
(A) It shall be unlawful for any person to engage in the business of a pawnbroker unless a valid
license therefore has been issued as provided for in this Chapter and which is in full force and
effect.
(B) An application for such license shall be made to the City Clerk in such form and manner as
provided by the City Clerk's office.
(C) Upon receipt of an application for a license, the City Clerk shall cause an investigation to be
made of the applicant by the Police Department.
(D) Upon completion of such investigation, the City Clerk shall issue, subject to City Council
approval, a license which shall expire on December 31 of the year of its issuance, unless
sooner revoked or surrendered.
(E) Licenses shall be transferable only as to place, a location found appropriate on the same basis
as in the case of the issuance of a new license; the license transfer fee to be paid upon such a
transfer shall be set from time to time by the City Council by resolution with the intent of
reimbursing the City its administrative costs.
(F) The Police Chief may refuse to issue a license for any premises which, in the opinion of the
Police Chief, is not suitably located for enforcement purposes having due regard to the type
and character of business and traffic in the locale of the proposed business. In the event that
the Police Chief refuses to issue a license, the Police Chief shall provide the applicant a
written explanation of the specific reasons for the denial.
(G) No license shall be issued to any person who is not eighteen (18) years of age or older, nor to
any person who has within the last ten (10) years, been convicted of any form of theft,
including also possession of stolen property; or been convicted of any crime involving
transfer by the person to another of any controlled substance contrary to law; or had a
pawnbroker's license revoked by this or any other jurisdiction.
4.5.2: FEES:
(A) Every Pawnbroker business shall pay in advance to the City Clerk the required fees.
(B) At the time of filing an application the fee for the license or permit shall be paid and is
nonrefundable. The fee shall be set from time to time by Resolution of the City Council.
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4.5.3: COVERAGE OF CHAPTER:
The requirements, restrictions, and prohibitions of this Chapter shall apply only to the business
of"pawn broking", as defined in Section 4.1.9 hereof. In the event that any licensee who falls
within the coverage of this Chapter conducts business not covered by Section 4.1.9 hereof, on the
same premises or at a separate location, said separate business or businesses shall be exempt
from the terms of this Chapter, and, the City shall have no regulatory power over said separate
business or businesses by means of this Chapter.
4.5.4: RECORDS:
(A) Every pawnbroker shall keep a record of every article pledged with or sold to the
pawnbroker, and this record shall be open to the inspection of any police officer at any
reasonable time during the hours of business. Such record shall provide the following
information:
1. Name, address, and license number of the pawnbroker;
2. The pledgor or seller's motor vehicle operator's or chauffeur's license number and the State
of issue;
3. The date of the transaction, the article pledged or sold together with its description, serial
number or other identification, and the amount and terms of the loan;
4. Signature lines or space for the execution by both pawnbroker and pledgor or seller.
(B) Every record shall be executed by the pawnbroker and the pledgor or seller, and at the time
of execution, the pawnbroker shall compare the signature upon the operator's license with
that upon the record.
(C)Every pawnbroker shall be required to ascertain title in and to any article pledged or sold to
the pawnbroker. This Section shall apply to all secondhand purchases for resale, but shall not
apply to articles of new merchandise purchased by a pawnbroker in the ordinary channels of
trade.
(D)All records shall be made in triplicate, with one of the three (3) said copies to be separately
filed by date, and retained for inspection by the Police Department as allowed herein.
4.5.5: MINORS AND INTOXICATED PERSONS:
No pawnbroker shall knowingly:
(A)Have any business dealings as a pawnbroker with any person less than eighteen (18) years of
age, except with the written consent of the parent or guardian of the minor as to each
particular transaction, and in that event the parent or guardian must execute the record
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required by Section 4.5.3 hereof, and furnish proof of identification as any pledgor or seller
of any article with such being recorded upon the aforesaid record.
(B)Employ a person less than eighteen (18) years of age to assist the pawnbroker in their
business.
(C)Have any business dealings as a pawnbroker with an intoxicated person.
4.5.6: SALES:
Upon notice from an appropriate police agency that an item of a particular description (including
model number and serial number, if available) has allegedly been stolen and is the subject of an
investigation by said agency, then any pawnbroker purchasing at their place of business an item
meeting said description, shall:
(A)Promptly notify the particular agency of their receipt of said item; and,
(B)Hold at their place of business and not sell said item for at least ninety (90) days.
4.5.7: DISCLOSURES:
It shall be the duty of every "pawnbroker" as herein defined to provide to each person accepting
a loan an explicit and clear explanation of the exact terms, conditions, and options of the
particular transaction and the precise consequences of default thereon.
4.5.8: NOTICE FROM POLICE DEPARTMENT:
Whenever the Chief of Police or any member of the Police Department, shall notify any
pawnbroker in writing within twenty four (24) hours of the execution by a complainant of a
complaint or report of allegedly stolen goods, not to sell any property so received, deposited or
purchased by the pawnbroker, or permit the same to be redeemed, such property shall not be sold
or be permitted to be redeemed for a period of ninety (90) days from the date of such notice but
such notice may be renewed for an additional ninety (90) day period or periods. Further, a notice
may be terminated at any time in writing by the Chief of Police.
4.5.9: CLOSING HOURS:
Every "pawnbroker" as herein defined shall discontinue and cease conducting their "pawn
broking" business, as herein defined, between the hours of ten o'clock (10:00) P.M. and eight
o'clock (8:00) A.M. of each and every day, with the exception that on Saturday night, said
business may be conducted until twelve o'clock(12:00) midnight.
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4.5.10: STOLEN PROPERTY; RETURN TO TRUE OWNER:
(A)Any article pledged or sold, to a pawnbroker, which is subsequently determined by a law
enforcement agency to have been stolen shall be transferred to the custody of such agency
upon the agency's request.
(B)Upon the return of stolen property to the true owner, by a law enforcement agency, the
pawnbroker shall complete such documentation as may be necessary or required to affect the
transfer of the property including such documents pertaining to the registration of firearms as
may be required by local, State, or Federal authorities.
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Chapter 6:
CHILD DAYCARE LICENSES
4.6.1: POLICY
Any person, persons, or organization wishing to obtain a City business license to operate a Child
Daycare must abide by Idaho Code Title 39 Chapter 11 Basic Day Care License and provide a
copy of their Idaho State License prior to approval of their City business license.
4.6.2: FEES:
(A) Every Child Daycare business shall pay in advance to the City Clerk the required fees.
(B) At the time of filing an application the fee for the license or permit shall be paid and is
nonrefundable. The fee shall be set from time to time by Resolution of the City Council.
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Chapter 7:
LIMITED DURATION BUSINESS LICENSES
4.7.1 PURPOSE
(A)The primary purpose of the public streets, sidewalks and other public ways is for use by
vehicular and pedestrian traffic.
(B)Reasonable regulation of vending on public ways is necessary to protect the public health,
safety, and welfare.
(C)The economic base of the City is tourism and related services such as, but not limited to,
vending, and that maintaining and enhancing the appearance, character and beauty of the
City is necessary to protect and promote the economic base and the general welfare of the
community.
(D)It is the policy of the City to promote the protection of the public health, safety, and welfare
by the regulation of offsite vendors operating inside the City.
(E)Reasonable regulation of offsite vendors is necessary to ensure that any stand or structure
design and construction for purpose of offsite vending is safe, orderly, and harmonious with
the appearance and character of the neighborhood and the City, and provides for safe and
adequate pedestrian and vehicular traffic.
(F) Reasonable regulation of offsite vendors is necessary to protect and conserve the economic
base of the community, including property values.
(G)The regulations contained in this chapter are not intended to prohibit or hamper speech which
is protected by the first amendment, but merely to regulate specific activities which are
commercial in nature.
4.7.2: VENDOR'S LICENSES; FEE AND PERMIT; APPLICATION:
(A)No person shall do business as a Vendor as defined in Section 4.1.2 of this Title, or as part of
a Public Event as defined in section 4.8.1 within the City of McCall without first obtaining a
permit as a Vendor from the City Clerk and paying a license fee for the permit. Excluded are
Vendors of Farmers markets and sales representatives.
(B)The application for such permit shall be filed with the City Clerk not less than seventy two
(72) hours prior to the first day upon which sales are intended to occur. An application for
such license shall be made to the City Clerk in such form and manner as provided by the City
Clerk's office and will include the following:
1. Name and description of the applicant; if the applicant is an association, company, or
corporation, then it shall submit a separate application for each natural person who will
be acting as a Vendor in the City, and each shall receive and maintain a separate permit;
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2. Address, both legal and local;
3. A brief description of the nature of the business and of the goods or services to be sold or
rented, or the goods to be purchased, and in the case of products of farm or orchard,
whether produced or grown by the applicant;
4. The date or dates for which the permit is requested which must include days when the
stand is left in place, whether or not open for business;
5. The proposed method of operation;
6. If a vehicle is to be used, a description of the same, together with its registered license
plate number and to whom it is registered;
7. State sales tax number, federal tax number, and driver's license number of applicant;
8. A Statement as to whether or not the applicant has been convicted of a violation of any
Federal, State or Municipal law, the nature of the offense and the date, and the
punishment or penalty assessed therefore;
9. When the applicant proposes to sell any prepared food product for human consumption
(other than frozen products not intended for immediate consumption), an approval from
Central District Health that the proposed method of food preparation and service meets
applicable health standards;
10. The property description of each location of sale, rental, or purchase activity, and written
and notarized permission of the owner or owners of such real property to engage in or
conduct business on such property; if there is any question of the ownership of the
property, it is the duty of the applicant to furnish satisfactory proof of the same;
11. A photograph of any stand which the applicant will use to conduct sales from and a
photograph of any signage;
12. The license application fee.
(C)The fee for the license or permit shall be set from time to time by Resolution of the City
Council, and shall provide for per diem and for per annum fees. Such fees shall be non-
refundable.
(D)A person holding a Vendor's permit or license which is part of another licensed street
carnival or event during a winter carnival issued by the organizers of such carnival or event,
shall not be required to hold a permit issued by the City under this Section.
(E)The City's or event organizer's permit shall in the case of a Vendor be posted upon the stand
at all times when the stand is open for business. The activities conducted by the Vendor must
conform to the description in the application for the permit. No sign shall be on or about a
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Vendor's stand making any statement that is untrue or is at variance from the application; for
one example: a sign shall not state "local produce" if either in fact or according to the
application the produce was not grown on land in Long Valley within Valley County, Idaho,
or Meadows Valley within Adams County, Idaho. If a statement made in the application for a
Vendor's license is false, or if a statement made by a sign at a Vendor's stand is false, the
permit shall be void.
(F) Doing business as a Vendor without a valid Vendor's permit, or making a false statement in a
submitted application; or purporting to be an applicant, when in fact merely selling one's
ability to obtain a permit or to obtain a permit at a lesser fee; or falsely certifying the status of
a group as exempt from Federal income tax; are all misdemeanors, and each day the violation
continues is a separate offense. The Police Department is authorized to require a vendor
doing business as a Vendor without a Vendor's permit displayed on the vehicle or stand,
forthwith to remove their vehicle or stand from the City.
(G)All persons doing business as a Vendor must abide by the following for signage:
1. Limit the square footage of allowable vendor signage to 15 total sq. ft.
2. The maximum square footage includes a-frame portable signs so long as they are not
located on a sidewalk or public pathway and are within 25 feet from the point of sale.
3. The maximum square footage includes flags or banners, so long as the flags or banners
are not free-standing (i.e. should be mounted to the vendor's tent, truck, table, booth etc.).
(H)The permitting process for a nonprofit organization Vendor shall be the same as a for-profit
Vendor.
(I) Those exempt from requiring a Vendor's permit are school age children selling various
fundraising items including but not limited to Girl and Boy Scouts, school sponsored sporting
or music events, school age clubs such as Optimists.
4.7.3 PEDDLER'S LICENSES; FEE, PERMIT, APPLICATION; AND INVESTIGATION
REQUIRED:
(A)Every person, acting as a Peddler as defined in 4.1.9 of this Title, shall apply to the City for a
Peddler's license as required by this Chapter. The application for such permit shall be filed
with the City Clerk not less than eight (8) weeks prior to the first day upon which sales are
intended to occur. An application for such license shall be made to the City Clerk in such
form and manner as provided by the City Clerk's office and will include the following:
1. Name and description of the applicant; if the applicant is an association, company, or
corporation, then it shall submit a separate application for each natural person who will
be acting as a Peddler in the City, and each shall receive and maintain a separate permit;
2. Address, both legal and local;
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3. A brief description of the nature of the business and of the goods or services to be sold or
rented, or the goods to be purchased;
4. If employed, the name and address of the employer, together with credentials establishing
the exact relationship between the employer and the applicant; and, if the net income of
the Peddler's operations will be payable to someone other than the Peddler, but not an
employer, the name and address of that payee;
5. The date or dates for which the permit is requested;
6. If a vehicle is to be used, a description of the same, together with its registered license
plate number and to whom it is registered;
7. The proposed method of operation;
8. State sales tax number, federal tax number, and driver's license number of applicant;
9. Submit to a photograph to be used as identification of the applicant, showing the head
and shoulders of the applicant in a clear and distinguishable manner;
10. The license application fee.
(B)The fee for the license or permit shall be set from time to time by Resolution of the City
Council, and shall provide for per diem and for per annum fees. Such fees shall be non-
refundable.
(C)Upon receipt of an application for a Peddler's license under this chapter, the application shall
be referred to the McCall Police Department which shall conduct an investigation to
determine the suitability of the applicant to be licensed. The investigation shall require an
applicant to provide information and fingerprints necessary to obtain criminal history
information from the Idaho State Police and The Federal Bureau of Investigation pursuant to
Idaho Code section 67-3008 and congressional enactment public law 92544. The McCall
Police Department shall submit a set of fingerprints obtained from the applicant and the
required fees to the Idaho State Police Bureau of Criminal Identification for a criminal
records check of state and national databases. The submission of fingerprints and information
required by this section shall be on forms prescribed by the Idaho State Police. The McCall
Police Department is authorized to receive criminal history information from the Idaho State
Police and from the Federal Bureau of Investigation for the purpose of evaluating the fitness
of an applicant for licensure. As required by state and federal law, further dissemination or
other use of the criminal history information is prohibited. The applicant shall pay, in
advance, the fees required by the Idaho State Police Bureau of Criminal Identification for the
criminal records check.
(D)It is unlawful for any person to act as a Peddler as defined in 4.1.9 of this Title within McCall
City limits without first complying with the following requirements and obtaining Peddler's
license. No person shall be issued a Peddler's license when that person:
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I. Is under the age of eighteen (18) years.
2. Is required to register as a sex offender, pursuant to the sexual offender registration
notification and community right-to-know act, Idaho Code section 18-8301 et seq., and
the juvenile sex offender registration notification and community right-to-know act,
Idaho Code section 18-8401 et seq.
3. Has been, within five (5) years prior to the date of making application for such license,
convicted of, paid any fine, been placed on probation, or is currently on probation or
parole, received a deferred sentence, received a withheld judgment, sentenced to
confinement (including options in lieu of confinement), or suffered the forfeiture of a
bond for a felony involving the use or threat of violence against the person of another, or
any felony involving the sexual enticement of minors.
4. Has been, within five (5) years prior to the date of making application for such license,
convicted of, paid any fine, placed on probation, or currently is on probation or parole,
received a deferred sentence, received a withheld judgment, sentenced to confinement
(including options in lieu of confinement), or suffered the forfeiture of a bond for any
misdemeanor, involving:
a) The use of force against the persons or property of another;
b) The threat of force against the persons of another;
c) Theft or larceny;
d) Stalking, telephone harassment, or violations of protection orders or no contact
orders;
e) The use, possession, or sale of illegal drugs; or possession of paraphernalia;
f) Contributing to the delinquency of a minor;
g) Possession of a concealed weapon; or
h) Illegal sexual activity.
5. Has an outstanding warrant at the time of such application.
6. Has had a similar license revoked by the City or any other city of this state or of the
United States within the preceding five (5) years. No license shall be granted to any
applicant nor may a licensee maintain an existing license in good standing where
satisfactory proof is submitted that such applicant violates the laws of the City while
engaged in the business activity regulated by this chapter.
7. A Peddler's license shall not be issued to a person who, at the time of application for
renewal of a license issued hereunder would not be eligible or qualified for such license
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upon a first application; and a licensee must continue to have and maintain all the
qualifications; and none of the disqualifications provided herein throughout the license
period. It shall be the duty of the licensee to immediately notify the City Clerk's office if
any event, subsequent to the issuance of a Peddler's license, renders the licensee
ineligible or unqualified for such a license.
8. Fails or refuses to provide the information or fingerprints requested during the
investigative portion of the process conducted by the McCall Police Department.
9. Fails the investigative portion of the process conducted by the McCall Police
Department.
(E)The City, upon receipt of payment of the proper Peddler's license fees, and other required
information as specified, and upon compliance with the requirements of this Chapter, shall
issue a Peddler's license.
(F) Those exempt from requiring a Peddler's license are school age children selling various
fundraising items including but not limited to Girl and Boy Scouts, school sponsored sporting
or music events, school age clubs such as Optimists. Also exempt are those affiliated with
religion and politics.
4.7.4: FARMERS MARKET; APPLICATION, PERMIT, AND FEE:
(A)No charge or assessment of any kind shall be made or levied by the City on any wagon or
vehicle or on the owner bringing farm produce to any Farmers Market that may be
established in the City. A permit for a Farmers Market may be issued for a location on
private property, on City right of way, or other City property, provided that insurance is
provided with the City as a coinsured if on City property or right of way. A Farmers Market
shall pay a license fee as set from time to time by Resolution of the City Council.
(B)To qualify as a Farmers Market, the market organizers must comply with the Market
Development Division of the Idaho State Department of Agriculture and its definition of a
Farmers Market as outlined in the Idaho Farmers Market Manual.
(C)Allowable signage for a Farmers Market are no more than two (2) directional a-frame signs,
each a maximum of 12 sq. ft. placed within the public right of way of the nearest
intersections, but so as not to impede pedestrian or vehicle traffic. Individual Farmers Market
vendors are limited to signage displayed within their allotted vending space within the
farmer's market.
(D)To receive a Farmers Market permit from the City an application for such license shall be
made to the City Clerk in such form and manner as provided by the City Clerk's office and
will include the following:
1. The name, resident address and contact information of the applicant which, if a co-
partnership, shall include the name and resident address of each partner; if a corporation,
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association or group acting as a unit, the name and resident address of the officers and the
board of directors, trustees or other governing board.;
2. Proof of 501(c) status;
3. State sales tax number and Federal tax number;
4. The date or dates for which the permit is requested;
5. If on City property proof of Liability Insurance;
6. When the applicant proposes to sell any prepared food product for human consumption
(other than frozen products not intended for immediate consumption), an approval from
Central District Health that the proposed method of food preparation and service meets
applicable health standards;
7. The property description of the location of the Farmer's Market, and written and
notarized permission of the owner or owners of such real property to engage in or
conduct business on such property; if there is any question of the ownership of the
property, it is the duty of the applicant to furnish satisfactory proof of the same;
8. Evidence of a valid electrical inspection for any electrical wiring which is part of the
stand and for any connection to an external power source; and
9. The license fee.
(E)The fee for the license or permit shall be set from time to time by Resolution of the City
Council. Such fees shall be non-refundable.
4.7.5: ANIMAL DRAWN VEHICLES; APPLICATION, PERMIT, AND FEE:
(A)No person shall operate for hire on the public streets and rights of way, whether for hire by
the ride, per person or otherwise, a wagon or other vehicle drawn by one or more animals,
without first obtaining and paying for a license from the City Clerk.
(B)To receive an Animal Drawn Vehicle license from the City an application for such license
shall be made to the City Clerk in such form and manner as provided by the City Clerk's
office and will include the following:
1. Name of Business;
2. Name of Business owner;
3. Tax identification number;
4. Physical and Mailing Address;
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5. Contact information;
6. Description of vehicle;
7. Proof of insurance;
8. A map of the route;
9. The license fee.
(C)The license fee shall be set from time to time by Resolution of the City Council.
(D)Such vehicle shall at all time display such lights, reflectors and other safety devices as may
be required by State traffic laws.
(E)Each animal used to draw such a vehicle shall wear a device which prevents deposit of feces
on the ground, and such device shall be emptied from time to time at premises owned by the
vehicle owner or some other place with the agreement of the owner thereof, and in either
case and any event in accord with public health laws and regulations.
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Chapter 8
PUBLIC EVENTS
4.8.1: PUBLIC EVENT DEFINITION
A public event refers to any event open for the general public on private or public property.
4.8.2 EVENT LICENSES; PERMIT APPLICATION; FEE;
(A)It is unlawful for any person, persons, corporation, or organization, to plan a Public Event on
public property unless a valid City Permit has been obtained for the Public Event. An
exception would be events held in public parks which are subject to the Guidelines for
Commercial Activity and Concessions in McCall City Parks. Public Events on private
property do not require a permit unless the Public Event is a carnival, circus, or street event.
(B)The application for such permit shall be filed with the City Clerk not less than two (2) weeks
prior to the first day upon which the event is intended to occur and shall be in such form and
manner as provided by the City Clerk's office and will include the following:
1. Name and description of the applicant;
2. Address, both legal and local;
3. General Event Information to include expected attendance.
4. A detailed Site Plan.
5. If a catering permit for alcohol will be submitted in conjunction with this application a
detailed alcohol plan that addresses how the applicant will avoid service of minors must
be included.
6. A detailed plan for trash collection and removal during and after the event.
7. Detailed noise controls plan if the event is scheduled to go beyond 10:00 p.m.
8. If this is an athletic event, a clear route map and written description of the route must be
provided. If the athletic event will take place on a public street and police assistance will
be needed it must be stated at the time of application.
9. When the applicant proposes to have vendors who sell any prepared food product for
human consumption (other than frozen products not intended for immediate
consumption), an approval from Central District Health that the proposed method of food
preparation and service meets applicable health standards for each vendor.
10. When the applicant proposes to have vendors who sell any products they must collect all
applicable state and local taxes.
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11. When the applicant proposes to have a street closure, or there will be an impact to the
traffic on public streets, then a street closure form must be approved prior to the permit
being issued for the public event.
(C)The fee for the license or permit shall be set from time to time by Resolution of the City
Council and shall be non-refundable. No permit shall be granted for a period of more than
two (2) consecutive days, expiring at midnight on the second day. The basic permit fee shall
be retained by the City whether a permit is granted, denied, or withdrawn.
4.8.3: HOURS OF OPERATION:
No outdoor assembly shall be conducted in the City during the hours of one minute after twelve
o'clock (12:01) A.M. and nine o'clock (9:00) A.M. The participants shall be required to have
cleared the Public Event area and its immediate environs no later than one o'clock(1:00) A.M. of
the day following the Public Event.
4.8.4: CONDITIONS ANDPUBLIC SAFETY:
Any person, persons, or organization, hereafter referred to as organizer, orchestrating a Public
Event must promptly reimburse the City for any and all damage of any kind to any property of
the City which may result from the Public Event, and any organizer will not hold liable the City
for or in account of any loss or damage to property owned by, or controlled by the organizer , or
for or on account of any loss or damage sustained by the organizer as a result of injuries to
employees or agents of the organizer.
4.8.5: SIGNAGE:
(A)All Public Events must abide by the following for signage:
1. Limit the square footage of allowable vendor signage to 15 total sq. ft per vendor.
2. The maximum square footage includes a-frame portable signs so long as they are not
located on a sidewalk or public pathway and are within 25 feet from the point of sale.
3. The maximum square footage includes flags or banners, so long as the flags or banners
are not free-standing (i.e. should be mounted to the vendor's tent, truck, table, booth etc.).
4. Individual vendors are limited to signage displayed within their allotted vending space
within the event.
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Chapter 9:
ALCOHOLIC BEVERAGES
4.9.1: DEFINITIONS:
As used in this chapter the following words and phrases shall have the following meaning when
not inconsistent with the context. Words used in the present tense include the future, words in the
plural number include the singular number, and words in the singular number include the plural.
The word shall is always mandatory and not merely directory. All words and phrases shall be
given the same interpretation as that provided by State statute, except where otherwise provided
by this chapter. All other words and phrases used in this chapter, the definition of which is not
herein given, shall be given their ordinary and commonly understood and accepted meaning.
ALCOHOLIC BEVERAGE: Any beverage containing alcohol which is a product of distillation
of any fermented liquor, or synthetic ethyl alcohol, including beer, wine, spirits, or any liquid
containing alcohol, beer, wine or spirits.
BEER: Any beverage obtained by alcoholic fermentation of an infusion or decoction of barley,
malt, and/or other ingredients in drinkable water.
BEER GARDEN: A geographically designated or enclosed area surrounded by fencing, with
posted signage restricting consumption, approved by the City Council upon recommendation of
the Police Chief, where persons twenty one (21) years of age or older may consume or possess
alcoholic beverages in compliance with the provisions of this chapter and State law.
BOTTLED BEER: Beer sold or disposed of while securely, tightly, and adequately sealed in a
glass, metal or other container of a capacity not to exceed two (2) gallons.
CATERING PERMIT: A permit issued by the City Clerk to serve and sell alcoholic beverages,
valid for no more than three (3) consecutive days and may be designated for less by the City
Clerk or City Council.
CITY: The City of McCall, Idaho.
CITY COUNCIL: The City Council of the City of McCall, Idaho.
CITY CLERK: The City Clerk of the City of McCall, Idaho, or designated agent.
LICENSE: A license issued by the McCall City Clerk to a qualified person, under which it shall
be lawful for the licensee to sell and dispense alcoholic beverages, as provided by this chapter.
LICENSEE: The person to whom a license is issued under the provisions of this chapter and who
holds a valid State of Idaho alcohol beverage license and a valid Valley County alcohol beverage
license.
LIQUOR: All kinds of liquor sold by and in a State liquor store of the State of Idaho.
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OFF PREMISES BEER OR WINE LICENSE: A license authorizing a person to sell beer or
wine at retail for consumption off of the licensed premises.
ON PREMISES BEER OR WINE LICENSE: A license to sell beer or wine by the individual
glass or opened bottle at retail for consumption on the premises only.
PERSON: Includes an individual, firm, co-partnership, association, limited liability company,
corporation, or any group or combination acting as a unit, and includes the plural as well as the
singular unless the intent to give a more limited meaning is disclosed by the context in which it is
used.
PLACE OF BUSINESS: The place where business is carried on by the owners or agents of
owners and under the control of those owners or agents.
POLICE CHIEF: The Chief of Police for the City of McCall, Idaho, or designated agent.
POLICE DEPARTMENT: The McCall City Police Department.
PREMISES: The business place in which the sale of any alcoholic beverage is authorized under
this chapter and pursuant to Idaho statute.
RETAILER: Any person engaged in the sale or distribution of alcoholic beverages to the
consumer, with the exception of keg beer sold by Idaho State license wholesalers, and to whom a
retail license has been issued.
SPIRITS: Any beverage which contains alcohol obtained by distillation mixed with drinkable
water or other substances in solution, including, among other things, brandy, rum, whiskey,
vodka, and gin.
STATE: The State of Idaho.
WINE: Any alcoholic beverage obtained by the fermentation of the natural sugar content of
fruits (grapes, apples, etc.) or other agricultural products containing sugar (honey, milk, etc.)
containing not more than fourteen percent (14%) alcohol by volume.
4.9.2: LICENSE:
It shall be unlawful for any person or licensee to sell, keep for sale, or dispense any alcoholic
beverage without first obtaining the appropriate license or permit required by law. Further, it
shall be unlawful for licensees to give away or otherwise dispose of any liquor in the original
containers or otherwise than by retail sale by the drink.
4.9.3: APPLICATIONS:
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Prior to the issuance of a license, as herein provided, the applicant shall file with the City Clerk
an application, in writing, signed by the applicant and containing such information and
Statements relative to the applicant and the premises (in existence or to be constructed in
accordance with plans and specifications approved by the City) where the alcoholic beverages
are to be sold. In order to be licensed for the retail sale of liquor or wine, the applicant must also
be licensed for the retail sale of beer. The application shall be verified by the affidavit of the
person making the same and shall be accompanied with the license filing fees herein required. In
addition to setting forth the qualifications required by other provisions of this chapter, the
application must show:
(A)The name, resident address and contact information of the applicant which, if a co-
partnership, shall include the name and resident address of each partner; if a corporation,
association or group acting as a unit, the name and resident address of the officers and the
board of directors, trustees or other governing board.
(B)The street address of the premises for which a license is sought.
(C)If the premises to be licensed is not owned by the applicant, then a certified copy of a
document showing that the owner consents to the sale of alcoholic beverages on such
premises.
(D)If during the period of any license issued hereunder any change shall take place in any of the
requirements of this section, the licensee shall forthwith make a verified report of such
change to the City Clerk.
(E) Such application shall be accompanied with a copy of the license issued by the director of the
Idaho State police for the premises and for the time for which the application is made.
(F) Such application shall be accompanied with a copy of the license issued by the board of
county commissioners for the premises and for the time for which the application is made.
4.9.4: APPLICATION HEARING AND DETERMINATION BY CITY CLERK:
(A)The City Council has determined that the City Clerk shall be delegated the authority to
process and grant or deny all alcoholic beverage license applications, other than certain
circumstances involving catering permits, as provided in this chapter.
(B)Whenever the City Clerk shall determine that an application for alcoholic beverage license
transfer or renewal is complete, the City Clerk shall approve or deny such application.
(C)Whenever the City Clerk or City Council shall deny any application, the City Clerk shall
specify in writing:
1. The statutes, ordinances and standards used in evaluating the application;
2. The reasons for denial; and
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3. The actions, if any, that the applicant could take to obtain the license transfer or renewal
thereof.
(D)A transcribable verbatim record of all appeals of denials of license transfer or renewal shall
be kept for six (6) months from the date of appeal. Appeals shall be heard before the City
Council.
(E)The City Clerk shall issue a license to the applicant, which license or licenses shall at all
times be prominently displayed in the place of business of the licensee and shall be issued
only for the particular premises therein described.
(F) All decisions of the City Clerk shall be reported to the City Council at the next regularly
scheduled City Council meeting after such decision.
4.9.5: QUALIFICATIONS:
No person shall sell or dispense alcoholic beverages at retail until licensed in accordance with
the provisions of this chapter, and no retailer's license shall be issued to any applicant, or such
license transferred to any person, including the executor, administrator or trustee in bankruptcy
of the estate of the holder of a retail license, when that person:
(A)Is under the age of twenty one (2 1) years;
(B)Is not the bona fide owner of such business;
(C)Is not a citizen of the United States, or has not been a bona fide resident of the State for at
least thirty (30) days next preceding the date of application for a license, provided, that if the
applicant is:
1. A partnership, all members thereof shall be citizens of the United States or have been
residents of the State for at least thirty (30) days preceding the date of application for a
license; or
2. A corporation or association, it must be organized under the laws of the State or qualified
under the laws of the State to do business in the State and the principal officers and the
members of the governing board must be citizens of the United States or residents of the
State for at least thirty (30) days next preceding the date of application for such license;
(D)Does not otherwise possess all of the qualifications necessary to obtain a license from the
director of the Idaho State police, as prescribed by the laws of the State of Idaho and
maintain such qualifications throughout the period for which such license is issued. The
possession of licenses regularly issued by the director of the Idaho State Police and the
County of Valley in addition to a City beer license shall be prima facie evidence of the
applicant's qualifications to receive a license hereunder.
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4.9.6: CONTINUANCE OF QUALIFICATIONS:
A retailer licensee must continue throughout the license period to have all of the qualifications
and none of the disqualifications provided in this chapter.
4.9.7: REGULATIONS:
(A)It shall be unlawful for any person to suffer or permit any person under twenty one (2 1) years
of age to consume beer in or upon their premises, or for any person to sell, serve or dispense
beer to or by any person under twenty one (21) years of age or to any person who is
intoxicated, a habitual drunkard, or an interdicted person according to the laws of the State of
Idaho. However, any person who is nineteen (19) years of age or older may sell, serve,
possess and dispense liquor, beer or wine in the course of their employment in any place as
defined in section 23-942, Idaho Code, or other place where liquor, beer or wine are lawfully
present so long as such place is the place of employment for such person under twenty one
(21) years of age.
(B)Any person under the age of twenty one (2 1) years, or other disqualified person, who, and
any person who shall aid or abet such person to, knowingly misrepresent their qualifications
for the purpose of obtaining liquor from any licensee shall upon conviction be deemed guilty
of a misdemeanor.
(C)It shall be unlawful for any licensee to sell, keep for sale, dispense or give away, or otherwise
dispose of any liquor in the original containers or otherwise than retail sale by the drink.
(D)Every person to whom a license shall be granted shall at all times conduct a quiet and orderly
place of business.
(E)All licenses issued under the provisions of this chapter shall be posted in a conspicuous place
on the premises, and kept posted during the full period of time for which the same is issued,
and that said license shall not be sold, transferred or assigned without the written consent of
the City Clerk; that in case of the receivership, assignment, bankruptcy, or incompetence of
the licensee, the licensee's business may be carried on under the license by the duly
appointed, qualified and acting receiver, assignee, trustee in bankruptcy, guardian, executor
or administrator of the licensee, providing that such receiver, assignee, trustee, guardian,
executor or administrator shall file with the City Clerk a certified copy of their appointment
and secure the written consent of the City Clerk.
(F) The licensee or any person employed by or acting on behalf of the licensee who serves
another an alcoholic beverage has the duty to routinely check valid driver's licenses, State
identification cards, or military identification cards to verify the age of those served alcoholic
beverages. Any person who fails to check appropriate identification which subsequently
results in the serving of an alcoholic beverage to a person under the age of twenty one (21)
years shall be guilty of an infraction for a first time offense, or a misdemeanor for second and
subsequent offenses occurring within two (2)years of a prior offense of the same nature.
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4.9.8: PAYMENT OF LICENSE FILING FEES:
Each application shall be accompanied by the required license filing fees. License filing fees, to
be collected by the City Clerk, shall be in an amount established by the McCall City Council by
resolution.
4.9.9: TERM AND EXPIRATION:
For the purpose of this chapter, the City of McCall retail alcohol beverage license year shall
commence on September 1. All licenses issued for the retail sale of alcoholic beverages within
the City shall expire at twelve o'clock (12:00) midnight on August 31 of the year following
unless application for renewal has been made. If application for renewal has been made, the
current license shall remain in force until the City Clerk has acted on the application for renewal
and has given notice of the action taken.
4.9.10: RENEWAL:
Renewal of a license shall be on forms prescribed and furnished by the City Clerk. Renewal
forms shall be submitted thirty (30) days prior to the expiration of the current license. The
required license filing fees and an affidavit verifying that the information contained in the
original application is unchanged must accompany a renewal form.
4.9.11: LICENSE TRANSFER:
A license may be transferred, but the transferee, including any executor, administrator, or trustee
in bankruptcy of the estate of the retailer shall not be authorized to retail alcoholic beverages
thereunder until the transferee shall have filed with the City Clerk, under oath, an application
therefore containing the same information required in an application for a license. If the
transferee possesses the qualifications and none of the disqualifications of a retailer as provided
in this chapter, the license shall be endorsed over to the proposed transferee by said licensee for
the remainder of the period for which the license has been issued, and the City Clerk shall
approve such transfer and amend the license to reflect the transfer.
Each such alcohol beverage license shall be accompanied with a transfer fee of thirty three
percent (33%) of annual license filing fees. Application to transfer an alcohol beverage license
from one authorized location to another shall be made to the City Clerk on forms prescribed and
furnished by the City Clerk. Each application for transfer of location shall be accompanied by a
transfer fee of twenty five percent (25%) of annual license filing fees.
4.9.12: CONSUMPTION ON AND OFF PREMISES:
In order to hold a valid license for the retail sale of liquor, which includes wine by the glass, a
retailer must first hold a valid license for the retail sale of beer. Retailers holding a valid liquor
license may sell liquor by the glass and wine by the glass, but only on the licensed premises. In
order to sell wine by the glass without holding a valid liquor license, a retailer must hold a valid
beer license and a valid license for the sale of wine by the glass. Retailers holding only off
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premises beer and/or wine licenses may sell the beer and/or wine only in their original unbroken
containers. Wine sold by the glass for consumption on premises may be sold only during the
hours and on the days liquor by the glass may be sold pursuant to the laws of this State. Wine
sold for consumption off premises may be sold only during the hours that beer may be sold
pursuant to the laws of this State.
4.9.13: MISREPRESENTATION OF AGE:
(A)No person under the age of twenty one (21) years may purchase, consume, or possess
alcoholic beverages.
(B)No person shall give, sell, or deliver alcoholic beverages to any person under the age of
twenty one (21) years.
(C)No person under the age of twenty one (2 1) years shall by any means represent to any retailer
or distributor or to any agent or employee of such retailer or distributor that he or she is
twenty one (21) years or more of age for the purpose of inducing such retailer or distributor,
or their agent or employee, to sell, serve or dispense alcoholic beverages to such person.
(D)No person shall, by any means, represent to any retailer or distributor or the agent or
employee of such retailer or distributor, that any other person is twenty one (21) years or
more of age, when in fact such person is under the age of twenty one (21) years, for the
purpose of inducing such retailer or distributor, or the agent or employee of such retailer or
distributor, to sell, serve or dispense alcoholic beverages to such person.
4.9.14: SALE PROHIBITED:
No liquor shall be sold, offered for sale, or given away upon any licensed premises during the
following days and hours:
(A)Christmas from one o'clock(1:00) A.M. to ten o'clock(10:00) A.M. of the following day;
(B)On any other day between two o'clock(2:00) A.M. and ten o'clock(10:00) A.M. of said day.
4.9.15: REVOCATION OF LICENSE:
The right shall be and remain at all times vested in the City Clerk, and mayor and City Council,
and the City Clerk and mayor and City Council may, as hereinafter provided, revoke or cancel
any license for fraud or misrepresentation in its procurement, or for a violation of any of the
provisions of this chapter, or for any conduct or act of the licensee or their employees or any
conduct or act permitted by the licensee or them on the premises where such business is
conducted, or in connection therewith or adjacent thereto, tending to render such business or
such premises where the same is conducted as a public nuisance or a menace to the health, peace,
safety or general welfare of the City; provided, that revocation or suspension of the State license
by the commissioner of law enforcement shall be deemed prima facie evidence for revocation or
suspension of the license issued herein.
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4.9.16: POLICE; ACCESS TO PREMISES:
All police officers of the City, of Valley County, of the State of Idaho, or of the United States
shall have the right at any time to enter in and upon any such licensed premises, and it shall be
unlawful to refuse any officer of the police force of the City, County, State, or United States
admittance to or access to such premises for the purpose of police control, regulation and
inspection of such premises.
4.9.17: LIQUOR CATERING PERMIT:
(A)Purpose: The purpose of this section is to provide a procedure and guidelines for obtaining an
alcoholic beverage catering license pursuant to Idaho Code, title 23, chapter 9.
(B)Catering Permits Required; Fees:
1. It shall be unlawful for any person to serve and sell any alcoholic beverage retail by the
drink at a party or convention upon an unlicensed premise, without first obtaining a
catering permit issued by the City Clerk or their designee pursuant to these provisions.
2. A filing fee in the amount of twenty dollars ($20.00) for each day the permit is to be
effective shall be paid to the City Clerk or their designee, which shall not be refunded in
any event.
(C)Application For Permit:
1. Filing Application: Any person holding an Idaho retail liquor license, retail beer or wine
license, or permit issued pursuant to Idaho Code section 23-1007A may obtain an
application for a catering permit at the office of the City Clerk and fill out the application
completely where designated on the application. The application must be executed by the
applicant and filed with the City Clerk not less than three (3) days prior to the catering
date(s) requested. Failure to complete the required portions of the application may result
in a denial of the application.
2. Consideration: Where an application is filed within three (3) days prior to the catering
date(s), the applicant may execute a waiver of procedural appeal rights in order to allow
for the consideration of the granting of a catering permit. A waiver of procedural appeal
rights is not a guarantee or promise that the permit can or shall be processed or granted.
The filing fee is not refundable.
3. Application Information: The application for permit shall provide the following
information:
a) Name, address, and phone number of the applicant;
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b) The number of their Idaho State retail liquor license, Idaho State retail beer or wine
license, or permit issued pursuant to Idaho Code section 23-1007A, and the number
of their county retail alcohol beverage license;
c) A photocopy of the Idaho State retail liquor license, Idaho State retail beer or wine
license, or permit issued pursuant to Idaho Code section 23-1007A and a photocopy
of the county alcohol beverage license, when requested by the City Clerk;
d) Dates and hours requested during which the permit is to be effective, not to exceed
three (3) consecutive days;
e) The names of the organizations, groups, or persons sponsoring the event; and the
name of the applicant's designee who will be present at the event;
f) An Alcohol control plan to ensure minors are not served must accompany the
Catering Permit Application;
g) The address at which the alcoholic beverages are to be served;
h) The number of anticipated people who will attend the party or event;
i) Signatures of the licensee, the Police Chief, and the City Clerk.
4. Persons Not Qualified For Catering Permit: No catering permit shall be issued to:
a) Any person who does not possess a valid Idaho State retail liquor license, Idaho State
retail beer or wine license, or a benevolent, charitable, or public purpose permit from
the State pursuant to Idaho Code title 23, chapter 9, 10 or 13;
b) An individual who has been convicted of or received a withheld judgment for any
offense deemed a felony by the laws of the United States, the State of Idaho, or any
other State of the United States, within the last five (5)years;
c) Any individual who has a judgment, conviction or determination for a drug or alcohol
related violation, whether criminal, civil or administrative, in violation of the laws of
the United States, the State of Idaho, or any other State of the United States, or of the
resolutions or ordinances of any county or City of this State within the last three (3)
years;
d) An applicant who willfully files any false or misleading Statement which applicant
knows to be or reasonably should have known to be false or misleading in any part of
said application or any subsequent report;
e) An applicant who is required to obtain a special event permit as provided by this code
and who has not obtained approval of said permit;
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f) Any application for catering permit for more than three (3) consecutive days by Idaho
Code as provided.
(D)Applications Reviewed:
1. City Clerk to Review: The City Clerk shall review the application for catering permit for
completeness and forward said application to the Police Chief,
2. Recommendation of the Police Chief. The Police Chief upon receipt of the application
shall make a recommendation to the City Clerk to approve or deny the application.
a) The Police Chief may recommend approval of the catering permit to promote and
carry out the policies of the City.
b) The Police Chief may recommend denial of a catering permit to protect the health,
safety, welfare of the public, to prevent unlawful disturbances, public nuisance, or to
promote and carry out the policies of the City.
c) The Police Chief may recommend conditions, terms or a reduction in the number of
requested dates or times as determined reasonable to carry out the policies of the City,
which include protection of the health, safety, and welfare of the public, or to prevent
an unlawful disturbance or nuisance. Such conditions may include execution of an
indemnification agreement, posting of appropriate signs; and hiring at applicant's
expense additional bonded security personnel.
d) Where the Police Chief determines that due to the anticipated number of participants,
location, or presence of minors requiring limitation of the premises for enforcement
purposes, he may recommend a beer garden and its specifications be maintained as a
condition of the permit.
e) When the event is on City property the applicant shall be required to maintain in full
force and effect comprehensive general liability insurance with liability limits of not
less than five hundred thousand dollars ($500,000.00) for the term of the applied for
catering permit. The insurance policy shall name the City of McCall as an "additional
named insured" and a copy of the insurance binder shall be filed with the City Clerk
prior to the issuance of the said permit.
f) This insurance provision may be waived by the City Clerk upon a showing of good
cause for doing so.
(E)Permits Issued:
1. The City Council has determined the City Clerk or designee shall be delegated the
authority to grant all catering permits where the Police Chief recommends approval.
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2. Except as otherwise provided, the City Clerk shall upon the advice and recommendation
of the Police Chief approve or deny the application and indicate the determination on the
face of the application by endorsement signed by the City Clerk on behalf of the City
Council. All decisions of the City Clerk shall be reported to the City Council at the next
regularly scheduled City Council meeting after such decision. Any person aggrieved by
the City Clerk's decision may appeal the same to the City Council by filing notice of
appeal with the City Clerk within ten (10) days of the City Clerk's decision.
3. Copies of the application with signed endorsements thereon shall be mailed or delivered
immediately to the Police Chief. The City Clerk shall mail or deliver a copy of the signed
original to the applicant.
4. An application approved in this manner shall constitute a permit, unless disapproved by
the director of the department of law enforcement by notice served upon the applicant for
the retail sale by the drink, of liquor, beer, and wine for the period authorized by the
permit. The director of the department of law enforcement shall immediately notify the
Police Chief in the event of disapproval.
5. Any catering permit is not transferable and shall be valid under the conditions and terms
approved by City Council and only within the City of McCall, State of Idaho.
(F) Permit Display Required: The applicant or the applicant's designee is required to carry,
display or post the original catering permit issued and must be personally present at the
approved catering premises at all times during the life of the catering permit.
(G)Grounds for Revocation: The City Clerk, the mayor and City Council or the Police Chief
may revoke a catering permit when, subsequent to the approval of the permit, it is determined
that the applicant did not meet the requirements set forth in this section.
(H)Procedure for Denial, Revocation, and Appeal: Except as otherwise provided in this section,
the procedures for denial, revocation, and appeal shall be followed.
(I) Exigent Circumstances For Revocation: Where there exists a clear endangerment to the
health, safety and welfare of the public resulting from the use of the permit, or where the
applicant or their agents fail to perform in conformance with the conditions and terms set
forth on the permit, the City Council, the City Clerk, or the Police Chief may revoke the
catering permit issued under the provisions of this section by immediately demanding and
seizing the permit from the applicant or co-applicant.
Upon receipt of the revoked permit, or where the permit cannot be seized due to
unavailability of the applicant, or where the applicant or co-applicant refuses to surrender
said permit, the Chief of Police may direct the seizure of all alcoholic beverages and remove
the same and keep the same as evidence, and upon conviction of the person for violation of
the provisions hereof, the said liquor and all packages, or receptacles containing the same,
shall be forfeited to the State of Idaho.
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(J) Violations: In addition to the regulations Stated in section 4.9.7 of this chapter, the following
violations apply to catering permits:
1. A person failing to obtain, display, or surrender a catering permit as provided in this
section shall be guilty of an infraction for a first time offense.
2. A person holding a catering permit, or any person employed or acting on the behalf of the
person holding a catering permit, who willfully endangers the health, safety, public
welfare by permitting, allowing, or failing to correct, conduct in violation of the
conditions or terms of a catering permit is guilty of an infraction for a first time offense.
3. Any person holding a catering permit or any person acting on behalf of that person who
permits, allows, or invites another person under twenty one (21) years of age into a beer
garden is guilty of an infraction for a first time offense.
4. All beverages, whether alcoholic or not, served and sold in a public place or an outdoor
private place open to the public, shall be served and sold in containers made of paper or
plastic. Any person who shall use, carry, or be in possession of any beverage container
made of glass in violation of this section shall be guilty of an infraction for a first time
offense.
5. A violation of any of the provisions of this section by any agent, employee, servant, or
other person on behalf of the person holding the catering permit, shall be presumed a
violation by the person holding the catering permit.
4.9.18: OPEN CONTAINERS AT CATERED EVENTS:
By resolution, the City Council may authorize the possession of an open "container of an
alcoholic beverage" (as defined in subsection 5-5-030(F) of this code), and suspend the effect of
subsection 5-5-030(F) of this code, for a specified temporary period, upon specified portions of
the public streets, ways, parks or places:
(A)Upon condition that a catering permit or a permit under Title 23 of Idaho State Code has
been issued or be obtained for the same time and place;
(B)Upon finding such temporary and limited suspension would be in the public interest and
would further McCall's economic well being or development; and
(C)Upon providing the City Clerk with a certificate of insurance showing that the City is an
additional insured on a liquor liability policy with a combined single limit in an amount
satisfactory to the City Clerk.
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Chapter 10:
PRODUCTS CONTAINING PHOSPHORUS
4.10.1: PURPOSE:
It is hereby determined and declared to be necessary and conducive to and for the protection of
the health, safety, and welfare of the public and inhabitants of the City to ban, within the City
limits, the commercial sale of household cleaning products containing more than a trace level of
phosphorus.
4.10.2: DEFINITIONS:
For the purpose of this Chapter, the following mean:
CITY: The City of McCall, Valley County, Idaho.
HOUSEHOLD CLEANING PRODUCT: Any domestic or commercial cleaning product,
including but not limited to soaps, detergents, laundry bleaches and laundry additives used for
domestic or commercial cleaning purposes, including but not limited to the cleaning of fabrics,
dishes, food utensils and household and commercial premises. Household cleaning product does
not mean foods, drugs, cosmetics or personal care items such as toothpaste, shampoo or hand
soap.
MAY: Is permissive (see "Shall").
PERSON: Any individual, firm, company, association, society, corporation, or group.
PHOSPHORUS: Elemental phosphorus.
SHALL: Is mandatory (see "May").
TRACE QUANTITY: An incidental amount of phosphorus that is not part of the household
cleaning product formulation and is present only as a consequence of manufacturing and does
not exceed five-tenths percent (0.5%) of the content of the product by weight expressed as
elemental phosphorus.
4.10.3: COMMERCIAL SALE PROHIBITED:
No household cleaning product that contains more than a trace quantity of phosphorus shall be
sold, offered, distributed, or exposed for commercial sale within the City limits.
4.10.4: LABELING REQUIRED:
All household cleaning products sold within the City limits shall have affixed thereto labeling
that clearly indicates the percent of phosphorus contained in the product to the nearest one-tenth
of one percent (0.1%) accuracy. Household cleaning products that contain only a trace quantity
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of phosphorus may be labeled "contains no phosphorus", "contains no phosphates", or similar
labeling that makes a clear statement that no prohibitive quantity of phosphorus is present in the
product.
4.10.5: EXEMPTIONS:
The following products are specifically exempt from the provisions of this Chapter:
(A)Existing stocks of household cleaning products;
(B)Automatic dishwater detergent containing eight and seven-tenths percent (8.7%) or less
phosphorus by weight expressed as elemental phosphorus; and
(C)Those products used for cleaning medical or surgical equipment or supplies in licensed acute
care or long-term health care medical facilities.
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Chapter 11:
1% and 3% NONPROPERTY TAXES
4.11.1 FINDINGS:
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 businesses 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.
4.11.2 DEFINITIONS:
For the purposes of this Ordinance, the following terms, phrases, words, and derivations shall
have the meaning given herein. Except as specifically noted herein, the terms used in this chapter
shall have the same definitions as such terms have been defined in the Idaho sales tax act, found
at Idaho Code title 63, chapter 36, as that legislation may from time to time be amended; and the
Idaho sales and use tax regulations as adopted by the department of revenue and taxation, state
tax commission, as those regulations may from time to time be amended; and the retail sale of
liquor by the drink act as that legislation and regulation may from time to time be amended.
Whenever in the definitions contained in the Idaho sales tax act or the Idaho sales and use tax
regulations, reference is made to the "state of Idaho", "tax collector", "Idaho sales tax act" or
"act" or "tax commission", such reference shall be deemed to be to the City of McCall, city clerk,
this chapter, City of McCall, respectively, unless the context of the reference clearly
demonstrates that such interpretation is unreasonable.
IN THE CITY OF MCCALL: means within the municipal boundaries of the City of McCall,
Valley County, Idaho.
GROCERIES: Means any items of food and/or beverages sold in a grocery store, and does not
include:
1. Alcoholic beverages;
2. Tobacco;
3. Any food product which is prepared and sold for consumption at any eating place
4. Any sandwiches and foods prepared and sold by retailer for immediate human
consumption; or
5. Any food product sold through a vending machine.
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PERSON: Means and 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.
PURCHASE: Means any transfer, rental, exchange, or barter, conditional or otherwise, in any
manner or by any means whatsoever, of tangible personal property for a consideration. A
transaction whereby the possession of property is transferred but the seller retains the title as
security for the payment of the price is a purchase. A transfer for a consideration of any
publication or of tangible personal property which has been produced, fabricated, or printed to
the special order of the customer is also a purchase.
RETAIL SALE - SALE AT RETAIL: Means a sale for any purpose other than resale in the
regular course of business or lease or rental of property in the regular course of business where
such rental or lease is taxable under section 63-3612(h), Idaho Code.
1. All persons engaged in constructing, altering, repairing, or improving real estate, are
consumers of the material used by them; all sales to or use by such persons of
tangible personal property are taxable whether or not such persons intend resale of the
improved property.
2. For the purpose of this chapter, the sale or purchase of personal property incidental to
the sale of real property or used mobile homes is deemed a sale of real property.
RETAILER: Means and includes:
1. Every seller who makes any retail sale or sales of tangible personal property and
every person engaged in the business of making retail sales at auction of tangible
personal property owned by the person or others.
2. Every person engaged in the business of making sales for storage, use, or other
consumption or in the business of making sales at auction of tangible personal
property owned by the person or others for storage, use, or other consumption.
3. Every person making more than two (2) retail sales of tangible personal property
during any twelve (12) month period, including sales made in the capacity of assignee
for the benefit of creditors, or receiver or trustee in bankruptcy, or every person
making fewer sales who holds himself out as engaging in the business of selling such
tangible personal property at retail or who sells a motor vehicle.
4. When the City Clerk determines that it is necessary for the efficient administration of
this act to regard any salesmen, representatives, peddlers, or canvassers as agents of
the dealers, distributors, supervisors, or employers under whom they operate or from
whom they obtain the tangible personal property sold by them, irrespective of
whether they are making sales on their own behalf or on behalf of such dealers,
distributors, supervisors, or employers, the City Clerk may so regard them and may
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regard the dealers, distributors, supervisors, or employers as retailers for the purpose
of this act.
5. Persons conducting both contracting and retailing activities. Such persons must keep
separate accounts for the retail portion of their business and pay tax in the usual
fashion on this portion.
ROOM OCCUPANCY CHARGE: Means and includes the total amount charged for, or
allocated to, the rental, use or temporary occupancy of a room, hotel, motel, condominium,
campground, or other sleeping accommodation or living unit, valued in money, whether paid in
money or otherwise, without any deduction.
SALE: Means any transfer of title, exchange, or barter, conditional or otherwise, of tangible
personal property for a consideration and shall include any similar transfer of possession found
by the City Clerk to be in lieu of, or equivalent to, a transfer of title, exchange, or barter. "Sale"
shall also include the following transactions when a consideration is transferred, exchanged, or
bartered:
1. Producing, fabricating, processing, printing, or imprinting of tangible personal
property for consumers who furnish, either directly or indirectly, the tangible personal
property used in the producing, fabricating, processing, printing, or imprinting.
2. Furnishing, preparing, or serving food, meals, or drinks and non-depreciable goods
and services directly consumed by customers included in the charge thereof.
3. A transfer of possession of property where the seller retains the title as security for
the payment of the sales price.
4. A transfer of the title or possession of tangible personal property which has been
produced, fabricated, or printed to the special order of the customer, or of any
publication.
5. Admission to a place or for an event in Idaho, provided that an organization
conducting an exempt function as defined in section 527 or exempted by section
501(c)(3) of the Internal Revenue Code, as incorporated in section 63-3004, Idaho
Code, and collecting any charges for attendance at the aforementioned event, shall not
have those admission charges be defined as a sale if the event:
a) Is not predominately recreational or commercial; and
b) Any included entertainment value is minimal when compared to the charge for
attendance; and
C) Such entity has paid sales and use tax on taxable property or services used during
the event.
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6. The use of or the privilege of using tangible personal property or facilities for
recreation.
7. Providing hotel, motel, and/or short-term rental accommodations, non-depreciable
goods directly consumed by customers and included services, except where residence
is maintained continuously under the terms of a lease or similar agreement for a
period in excess of thirty days.
8. The lease or rental of tangible personal property.
9. The intrastate transportation for hire by air of freight or passengers, except (1) as part
of a regularly scheduled flight by a certified air carrier, under authority of the United
States, or(2)when providing air ambulance services.
SALES PRICE: Means the total amount for which tangible personal property, including services
agreed to be rendered as a part of the sale, is sold, rented or leased, valued in money, whether
paid in money or otherwise, without any deduction on account of any of the following:
1. The cost of the property sold. However, in accordance with such rules as the City
Clerk may prescribe, a deduction may be taken if the retailer has purchased property
for some purpose other than resale or rental, has reimbursed his vendor for tax which
the vendor is required to pay to the City or has paid the use tax with respect to the
property, and has resold or rented the property prior to making any use of the property
other than retention, demonstration or display while holding it for sale in the regular
course of business. If such a deduction is taken by the retailer, no refund or credit will
be allowed to his vendor with respect to the sale of the property.
2. The cost of materials used, labor or service cost, losses, or any other expense.
3. The cost of transportation of the property prior to its sale.
4. The face value of manufacturer's discount coupons. A manufacturer's discount
coupon is a price reduction coupon presented by a consumer to a retailer upon
purchase of a manufacturer's product, the face value of which may only be
reimbursed by the manufacturer to the retailer.
The sales price of a "new manufactured home" or a "modular building" as defined in this act
shall be limited to and include only fifty-five percent (55%) of the sales price as otherwise
defined herein.
Taxes previously paid on amounts represented by accounts found to be worthless may be
credited upon a subsequent payment of the tax provided in this chapter or, if no such tax is due,
refunded. If such accounts are thereafter collected, a tax shall be paid upon the amount so
collected.
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Tangible personal property when sold at retail for more than eleven cents ($.11) but less than one
dollar and one cent ($1.01) through a vending machine shall be deemed to have sold at a sales
price equal to one hundred seventeen percent (117%) of the price which is paid for such tangible
personal property and/or its component parts including packaging by the owner or operator of the
vending machines.
Sales price shall not include a gratuity or tip received when paid to the service provider of a
meal. The gratuity or tip can be either voluntary or mandatory, but must be given for the service
provided and as a supplement to the service provider's income.
The term "sales price" does not include any of the following:
1. Retailer discounts allowed and taken on sales, but only to the extent that such
retailer discounts represent price adjustments as opposed to cash discounts offered
only as an inducement for prompt payment.
2. Any sums allowed on merchandise accepted in payment of other merchandise,
provided that this allowance shall not apply to the sale of a "new manufactured
home" or a "modular building" as defined herein.
3. The amount charged for property returned by customers when the amount charged
therefore is refunded either in cash or credit; but this exclusion shall not apply in
any instance when the customer, in order to obtain the refund, is required to
purchase other property at a price greater than the amount charged for the
property that is returned.
4. The amount charged for labor or services rendered in installing or applying the
property sold, provided that said amount is stated separately and such separate
statement is not used as a means of avoiding imposition of this tax upon the actual
sales price of the tangible personal property; except that charges by a
manufactured homes dealer for set up of a manufactured home shall be included
in the "sales price" of such manufactured home.
5. The amount of any tax (not including, however, any manufacturers' or importers'
excise tax) imposed by the United States upon or with respect to retail sales
whether imposed upon the retailer or the consumer.
6. The amount charged for finance charges, carrying charges, service charges, time-
price differential, or interest on deferred payment sales, provided such charges are
not used as a means of avoiding imposition of this tax upon the actual sales price
of the tangible personal property.
7. Delivery and handling charges for transportation of tangible personal property to
the consumer, provided that the transportation is stated separately and the separate
statement is not used as a means of avoiding imposition of the tax upon the actual
sales price of the tangible personal property; except that charges by a
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manufactured homes dealer for transportation of a manufactured home shall be
included in the "sales price" of such manufactured home.
8. Manufacturers' rebates when used at the time of a retail sale as a down payment
on or reduction to the retail sales price of a motor vehicle to which the rebate
applies. A manufacturer's rebate is a cash payment made by a manufacturer to a
consumer who has purchased or is purchasing the manufacturer's product from the
retailer.
9. The amount of any fee imposed upon an outfitter as defined in section 36-2102,
Idaho Code, by a governmental entity pursuant to statute for the purpose of
conducting outfitting activities on land or water subject to the jurisdiction of the
governmental entity, provided that the fee is stated separately and is presented as
a use fee paid by the outfitted public to be passed through to the governmental
entity.
10. The amount of any discount or other price reduction on telecommunications
equipment when offered as an inducement to the consumer to commence or
continue telecommunications service, or the amount of any commission or other
indirect compensation received by a retailer or seller as a result of the consumer
commencing or continuing telecommunications service.
SALES TAX ACT: Means the Idaho Sales Tax Act, Idaho Code 63-3601, et. seq., including
subsequent amendments thereto, which is hereby adopted by reference. The definitions provided
herein may be amended from time to time in accordance with corresponding amendments that
may be made to the Sales Tax Act.
SELLER: Means every person making sales at retail or retail sales to a buyer or consumer,
whether as agent, broker, or principal.
SHORT-TERM OCCUPANCY CHARGE: Means and includes the total sales price for the rental
use or temporary occupancy of a short-term rental.
SHORT-TERM RENTAL: Means and includes the rental or leasing of lodging to members of
the public for a fee of any hotel room, motel room, campground, RV Resort, campground,
condominium, home, room, or any other residential unit, except where a residence is maintained
continuously under terms of a lease or similar agreement for a period in excess of thirty (30)
days.
TANGIBLE PERSONAL PROPERTY: Means personal property which may be seen, weighed,
measured, felt, or touched, or which is in any other manner perceptible to the senses. The term
"tangible personal property" includes any computer software except the following: custom
computer programs; computer software that is delivered electronically; remotely accessed
computer software; and computer software that is delivered by the load and leave method where
the vendor or its agent loads the software at the user's location but does not transfer any tangible
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personal property containing the software to the user. As used in this subsection, the term
"remotely accessed computer software" means computer software that a user accesses over the
internet, over private or public networks, or through wireless media, where the user has only the
right to use or access the software by means of a license, lease, subscription, service or other
agreement. Notwithstanding the foregoing exclusions of certain types of computer software from
the definition of tangible personal property, tangible personal property shall include computer
software that constitutes digital music, digital books, digital videos and digital games when the
purchaser has a permanent right to use such software and, regardless of the method of delivery or
access. If the right to use digital music, digital books, digital videos or digital games is
conditioned upon continued payment from the purchaser it is not a permanent right of use.
1. As used in this subsection, the term "computer software" means any computer
program, part of a program or any sequence of instructions for automatic data
processing equipment or information stored in an electronic medium. Computer
software is deemed to be tangible personal property for purposes of this chapter
regardless of the method by which the title, possession, or right to use the
software is transferred to the user.
2. As used in this subsection, the term "custom computer program" means any
computer software (as defined in this subsection) which is written or prepared
exclusively for a customer and includes those services represented by separately
stated charges for the modification of existing prewritten programs when the
modifications are written or prepared exclusively for a customer. The term does
not include a "canned" or prewritten program which is held or existing for general
or repeated sale, lease or license, even if the program was initially developed on a
custom basis or for in-house use. Modification to an existing prewritten program
to meet the customer's needs is custom computer programming only to the extent
of the modification, and only to the extent that the actual amount charged for the
modification is separately stated on invoices, statements, and other billing
documents supplied to the purchaser.
The term "tangible personal property" does not include advertising space when sold to an
advertiser or its agent by the publisher of the newspaper or the magazine in which the
advertisement is displayed or circulated.
TAX: Any non-property sales tax imposed by this chapter.
TAXPAYER: Any person subject to or liable for any taxes imposed by this Ordinance.
4.11.3 IMPOSITION AND RATE OF CERTAIN NON-PROPERTY SALES TAXES
The City of McCall hereby imposes and shall collect certain local-option non-property sales
taxes, as follows:
(A) A municipal sales tax is hereby imposed upon each sale at retail within the City of
McCall, Idaho, at the rate of one percent (1%) of the sales price of all property subject to
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taxation under Idaho Code 63-3601, et. seq., Idaho Sales Tax Act, including subsequent
amendments thereto; excluding groceries as defined within this ordinance and motor
vehicle sales which are titled by the Idaho department of motor vehicles.
(B) An additional three percent (3%) hotel-motel room occupancy sales tax on receipts from
all short term rental charges for hotel rooms, motel rooms, condominium units, tourist
homes, campgrounds, and the like within the city. The Hotel/Motel, short-term rental
occupancy tax shall apply to and be computed on the rental of all Hotel/Motel, short-term
rental including all credit, installment, conditional or similar rental or lease fees at the
time the Room Occupancy Charge is charged. The Hotel/Motel, short-term rental
occupancy tax shall be collected by the owner of the Hotel/Motel, short-term rental or the
authorized agent from the renter or lessee.
(C) When the sale 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 one percent (1%)
sales tax shall be as set forth in Exhibit A, attached hereto and made a part hereof by
reference. The bracket system for the collection of the three percent (3%) non-property
tax shall be as set forth in Exhibit B, attached hereto and made a part hereof by reference.
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.
(D) 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.
(E) This Ordinance, in conjunction with Idaho law, provides that when there is a retail sales
transaction within the City of McCall, a local-option sales tax is imposed. For a sale of
goods, a sale is made in the City when title passes to the buyer in the City. When delivery
of goods occurs in the City of McCall title passes at the time of delivery. If goods are
shipped from outside the City of McCall into the City, the sale is subject to the local-
option sales tax. Alternatively, when goods are delivered by a seller from within the City
of McCall to a location outside the City, then no local sales tax is owed to the City.
4.11.4 DURATION OF TAXES:
The non-property taxes authorized and collected under this Ordinance are hereby imposed for a
duration of ten (10) years from the effective date of this Ordinance.
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4.11.5 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 for direct costs to collect and enforce the tax and only for the following purposes:
(A)Street replacement, repair, and maintenance thereof shall be as set forth in the streets plan
Exhibit C ;
(B)Sidewalks installation, when appropriate, replacement, repair, and maintenance, along streets
in commercial areas to comply with ADA standards;
(C)Matching funds to leverage revenue bonds or general obligation bonds (when approved by
the electorate), grant funding, local improvement district, or business improvement district
for items A and B above.
4.11.6 ESTABLISHMENT OF GENERAL AND ENTERPRISE FUND CAPITAL
INFRASTRUCTURE BUDGETS:
In addition to the revenue collected from the taxes imposed by this ordinance, the City Council
will establish in each fiscal year's budget a specific line item, apart and separate from the
revenue generated by this ordinance, for the replacement, repair, and maintenance (where
maintenance will extend the life of existing capital infrastructure) of capital infrastructure funded
by this tax. The intent of this provision is to also use some of the City's existing revenue sources
for repair, replacement, and maintenance of the capital infrastructure.
4.11.7 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 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.
4.11.8 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.
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4.11.9 PERMITS REQUIRED AND ISSUANCE OF PERMITS:
(A) Every person desiring to engage in or conduct business of retail sales, and/or a Hotel-
Motel or short term 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.
4.11.10 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 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
20th day of February, 2016, for that period beginning January 1, 2016, and ending January 31,
2016. 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.
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(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.
4.11.11 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 over payments 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.
4.11.12 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.
(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.
4.11.13 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
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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.
4.11.14 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.
4.11.15 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 which such tax was paid.
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(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.
4.11.16 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, or on behalf of a limited liability company, as a member or
manager of the limited liability company, shall be personally liable for payment of such tax, plus
penalties and interest.
4.11.17 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 therefore (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.
(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.
4.11.18 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 a 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.
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4.11.19 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.
4.11.20 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, or
intentionally fails to accurately compute, or intentionally fails to accurately disclose 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
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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 sale or rental is not a sale under
this Ordinance is upon the person who makes the sale or rental in question.
4.11.21 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 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.
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4.11.22 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.
4.11.23 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.
(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.
4.11.24 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.
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Chapter 12
3% NONPROPERTY TAXES
4-12-1: FINDINGS:
4-12-2: DEFINITIONS:
4-12-3: IMPOSITION AND RATE OF CERTAIN NONPROPERTY TAXES:
4-12-4: DURATION OF TAXES:
4-12-5: PURPOSES FOR USE OF REVENUES DERIVED FROM TAXES:
4-12-6: LOCAL OPTION TAX COMMISSION TO RECOMMEND EXPENDITURES:
4-12-7: CITY CLERK TO ADMINISTER, REGULATE AND COLLECT TAXES:
4-12-8: CREATION OF PROPERTY TAX RELIEF FUND:
4-12-9: PERMITS REQUIRED AND ISSUANCE OF PERMITS:
4-12-10: METHOD FOR PAYMENT OF TAXES:
4-12-11: AUDITS; DEFICIENCY DETERMINATIONS:
4-12-12: REDETERMINATION OF DEFICIENCY:
4-12-13: APPEALS, INTEREST ON DEFICIENCY:
4-12-14: COLLECTIONS AND ENFORCEMENT:
4-12-15: REFUNDS, LIMITATIONS AND INTEREST:
4-12-16: RESPONSIBILITY FOR PAYMENT OF TAXES:
4-12-17: PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION:
4-12-18: SUCCESSORS' LIABILITY:
4-12-19: GENERAL ADMINISTRATION BY CITY CLERK:
4-12-20: PENALTIES:
4-12-21: PENALTY CHARGES:
4-12-22: EXEMPTIONS:
4-12-23: CONFIDENTIALITY OF INFORMATION:
4-12-1: FINDINGS:
The city council of the city of McCall hereby finds: a) that said city has a population not in
excess of ten thousand (10,000) according to the most recent census and is a city that derives the
major portion of its economic well being from businesses catering to recreational needs and
meeting needs of people traveling to said destination city for an extended period of time; b) that
said city has a significant economic dependence upon visitors and travelers passing through or
staying in the community and said city; and c) that said visitors and travelers require services of
said city which place an undue burden upon the taxpayers of said city. (Ord. 887, 3-24-2011, eff.
1-1-2012)
4-12-2: DEFINITIONS:
For the purposes of this chapter, the following terms, phrases, words and derivations shall have
the meanings given herein:
HOTEL-MOTEL OCCUPANCY CHARGE: Means and includes the total sales price for the
rental use or temporary occupancy of a hotel-motel rental.
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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 residence is maintained continuously under terms of a lease or
similar agreement for a period in excess of thirty (30) days.
IN THE CITY OF MCCALL: Within the municipal boundaries of the city of McCall, Valley
County, Idaho.
PERSON: Includes any individual, firm, copartnership, joint venture, association, social club,
fraternal organization, limited liability company, corporation, estate, trust, business trust,
receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a
unit.
TAXPAYER: Any person subject to or liable for any taxes imposed by this chapter. (Ord. 887,
3-24-2011, eff. 1-1-2012)
4-12-3: IMPOSITION AND RATE OF CERTAIN NONPROPERTY TAXES:
The city of McCall hereby imposes and 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; and
(B) When the sales price involves a fraction of a dollar, said local option nonproperty 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 to the ordinance codified herein 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 chapter, 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 chapter 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 chapter. (Ord. 887, 3-24-2011, eff. 1-1-2012)
4-12-4: DURATION OF TAXES: EJ
The nonproperty taxes authorized and collected under this chapter are hereby imposed for a
duration of seven (7) years from the effective date hereof. (Ord. 887, 3-24-2011, eff. 1-1-2012)
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4-12-5: PURPOSES FOR USE OF REVENUES DERIVED FROM TAXES:
The local option nonproperty tax revenue derived from and collected under this chapter shall be
used only for the following purposes:
(A) Streets, sidewalks and pathways, public transit, pedestrian crosswalks, and transportation;
(B) Construction and maintenance of cultural and recreational facilities, including the McCall
municipal golf course and library;
(C) Recreational and cultural activities including, but not limited to, library, community art and
cultural events;
(D) Parks maintenance, development and beautification;
(E) Animal shelters such as MCPAWS;
(F) Direct costs to collect and enforce the tax;
(G) Marketing, advertising, tourism development and event promotion. (Ord. 887, 3-24-2011,
eff. 1-1-2012)
4-12-6: LOCAL OPTION TAX COMMISSION TO RECOMMEND EXPENDITURES:
(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, two (2)
representatives from businesses in McCall, and two (2) at large residents of the city.
(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 nonproperty tax
revenues derived from the taxes assessed pursuant to this chapter, in accordance with the
uses specified in section 4-12-5 of this chapter.
(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 nonproperty 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. (Ord. 887, 3-24-2011, eff. 1-1-2012)
4-12-7: CITY CLERK TO ADMINISTER, REGULATE AND COLLECT TAXES:
The city clerk of the city of McCall is hereby authorized and empowered to administer, regulate
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and collect payment of all nonproperty taxes adopted and imposed by this chapter. Said clerk
shall have all of the powers set forth in this chapter together with those additional powers
necessary and proper to carry out the provisions of this chapter. (Ord. 887, 3-24-2011, eff 1-1-
2012)
4-12-8: CREATION OF PROPERTY TAX RELIEF FUND:
Pursuant to Idaho Code section 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 chapter 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. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-9: 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 nonproperty
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 partner; in the case of a
limited liability company, by a member; 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 in subsection (A) of this section,
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 chapter.
(C) On the face of the permit shall be affixed a municipal nonproperty tax number which shall be
used by the applicant as an identifying number on all filing, payment and correspondence
with regard to the nonproperty tax imposed under this chapter. (Ord. 887, 3-24-2011, eff 1-
1-2012)
4-12-10: METHOD FOR PAYMENT OF TAXES:
(A) The taxes imposed by this chapter shall be computed and paid for each calendar month or
quarterly, based on state requirement for submission. Said taxes are due and payable to the
city clerk on or before the twentieth day of the succeeding month. The amount of tax paid
shall be computed on all sales subject to taxation under this chapter. Each person required to
hold a city of McCall local option nonproperty tax permit and number shall file a city of
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McCall local option nonproperty tax return and a copy of their Idaho state sales tax return for
the month at 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.
(B) For monthly taxpayers the first payment of taxes under this chapter shall be due and payable
together on February 20, 2012, for payments for that period beginning January 1, 2012, and
ending January 31, 2012. For quarterly taxpayers, the first payment of taxes under this
chapter shall be due and payable together on April 20, 2012, for that period beginning
January 1, 2012, and ending March 31, 2012. Thereafter all payments shall be made monthly
or quarterly, based on state requirement for submission.
(C) A city of McCall local option nonproperty tax return shall be filed each and every month or
quarter, based on state requirement for submission, by every person engaging in sales subject
to taxation under this chapter 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. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-11: AUDITS; DEFICIENCY DETERMINATIONS:
(A) The city clerk may order an audit of any taxpayer under this chapter 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 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 the determination and the amount of the
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 nonproperty
tax permit application. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-12: REDETERMINATION OF DEFICIENCY:
(A) Any person against whom a deficiency determination is made under this chapter, or any
person directly interested, may petition in writing for a redetermination within thirty (30)
Page 70 of 76
Ordinance 938—Title 4
December 17,2015
days after service upon the person of notice thereof. If the petition for redetermination is not
filed within the thirty (30) day period, the determination becomes final at the expiration of
the period.
(B) If a petition for redetermination is filed within 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 nonproperty tax permit. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-13: APPEALS, INTEREST ON DEFICIENCY:
(A) When a redetermination is made, the city clerk shall give notice to the taxpayer. Within
thirty (30) days of the date upon which such notice of redetermination 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 redetermination. There shall be no right of review by the
city council nor by the district court on the determination of taxes due made by the city clerk
unless a petition for redetermination has been timely filed. No assessment of a deficiency in
respect to the tax imposed by this chapter or proceeding to collect for its collection shall be
made, begun or prosecuted until such notice of redetermination has been mailed to the
taxpayer and expiration of such thirty (30) day period after notice of redetermination, nor, if
an appeal is filed, until a decision on the appeal becomes final. If the taxpayer does not
appeal 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. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-14: COLLECTIONS AND ENFORCEMENT:
As soon as practical after each monthly or quarterly (based on state requirement for submission)
city of McCall local option nonproperty 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 chapter, or the liability at law
or in equity of any person in respect to any tax provided by this chapter or collecting any such
liability, the city clerk, or duly authorized deputy, is authorized: a) to examine the books, papers,
records, or other data which may be relevant or material to the inquiry; b) 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. (Ord. 887, 3-24-2011, eff 1-1-2012)
Page 71 of 76
Ordinance 938—Title 4
December 17,2015
4-12-15: REFUNDS, LIMITATIONS AND INTEREST:
(A) If the city clerk determines that any amount due under this chapter has been paid more than
once or has been erroneously or illegally collected or computed, the city clerk shall set forth
that fact in the records and the excess amount paid or collected may be credited on any
amount due or payable to the city clerk for nonproperty 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 year from the time the payment
was made unless, before the expiration of such period, a claim therefor is filed by the
taxpayer.
(C) If the city does not issue a credit or refund within thirty (30) days after the error is discovered
by the city or a written request for credit or refund is made by the taxpayer, then 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. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-16: RESPONSIBILITY FOR PAYMENT OF TAXES:
Every person with a duty to account for or pay over any tax imposed by this chapter on behalf of
a corporation, as an officer employee of the corporation, or on behalf of a partnership, as a
partner or employee of the partnership, or on behalf of a limited liability company, as a member
or employee of the same, shall be personally liable for payment of such tax, plus penalties and
interest. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-17: PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION:
(A) The amount of taxes imposed under this chapter 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 redetermination or an appeal therefrom,
and for thirty (30) days thereafter.
(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,
Page 72 of 76
Ordinance 938—Title 4
December 17,2015
administrator, or other fiduciary representing the estate of such decedent unless the
assessment is stayed by a petition for redetermination or any appeal therefrom.
(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. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-18: SUCCESSORS' LIABILITY:
(A) If a vendor liable for any amount of tax under this chapter sells out his business, 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 chapter until such time as the vendor produces receipt stating
that no amount is due.
(B) If the purchaser of business fails to withhold from the purchase price as above required, the
purchaser is personally liable for the payment of the amount required to be withheld by them.
(Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-19: GENERAL ADMINISTRATION BY CITY CLERK:
(A) The city clerk shall enforce the provisions of this chapter 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 chapter, and may delegate authority to other
representatives to conduct hearings, or perform other duties imposed by this chapter.
(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 chapter 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. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-20: PENALTIES:
(A) Any person who violates any provision of this chapter shall be guilty of a misdemeanor,
punishable by up to one year in the county jail, and/or three hundred dollar ($300.00) fine, or
Page 73 of 76
Ordinance 938—Title 4
December 17,2015
both. Furthermore, each month in which a person fails to report, 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 chapter, shall be considered a
separate offense.
(B) Any person who violates any provision of this chapter shall have his city of McCall local
option nonproperty 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 chapter 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 chapter. If such person continues to do business after
the city permit is revoked, the city may apply to the district court for the fourth judicial
district for a temporary restraining order and/or injunction seeking to restrict the business of
such person until that person complies with the provisions of this chapter.
(C) The city clerk, whenever it is deemed necessary to ensure compliance with this chapter, may
require any person subject to this chapter to place with her such security as she 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 chapter. 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 amount of tax due under this chapter for which a person fails to report or accurately
compute shall become 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 fees, in a court of
competent jurisdiction.
(E) For the purposes of proper administration of this chapter, and to prevent evasion of said local
option nonproperty taxes, the burden of proving that a rental is not a rental under this chapter
is upon the person who makes the rental in question. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-21: PENALTY CHARGES:
(A) Any person who is required to collect and pay over any tax imposed by this chapter and fails
or refuses to pay over to the city the same when due in accordance with section 4-12-10 of
this chapter shall be liable and pay a penalty charge equal to five percent (5%) of the tax not
paid, or a minimum of twenty five dollars ($25.00) (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 file a written appeal
Page 74 of 76
Ordinance 938—Title 4
December 17,2015
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 chapter and who wilfully fails to collect such a tax or truthfully account for or pay
over such a tax, or wilfully 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. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-22: 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 chapter. (Ord. 887, 3-24-2011, eff 1-1-2012)
4-12-23: 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
chapter, or to permit any nonproperty 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 chapter, 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 chapter as to secrecy, the commission of internal
revenue of the United States or its delegate or the proper officer of any state imposing a tax
to inspect the nonproperty 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.
Page 75 of 76
Ordinance 938—Title 4
December 17,2015
(C) Nothing in this chapter shall prohibit a taxpayer, or authorized representative upon proper
identification, from inspecting and copying his own nonproperty tax returns and information
supplied therewith. (Ord. 887, 3-24-2011, eff 1-1-2012)
Page 76 of 76
Ordinance 938—Title 4
December 17,2015
A SUMMARY OF ORDINANCE NO. 938
PASSED BY THE CITY OF McCALL,IDAHO
AN ORDINANCE OF THE CITY OF MCCALL, VALLEY COUNTY, IDAHO, REPEALING
THE FOLLOWING CHAPTERS OF TITLE 4, BUSINESS REGULATIONS, OF THE MCCALL
CITY CODE, TO-WIT: CHAPTER 1, ALCOHOLIC BEVERAGES, CHAPTER 2, LIQUOR,
CHAPTER 3, LICENSES, CHAPTER 5, DANCE HALLS, CHAPTER 6, MINORS,
CHAPTER 7, LICENSING DANCE HALLS, CHAPTER 8, WINE, CHAPTER 9, WINE BY THE
DRINK, CHAPTER 10, AMUSEMENT DEVICES, CHAPTER 11, PAWNBROKERS, AND
CHAPTER 13, PRODUCTS CONTAINING PHOSPHORUS; AND ENACTING THE
FOLLOWING NEW CHAPTERS TO TITLE 4, BUSINESS REGULATIONS, OF THE
MCCALL CITY CODE, TO-WIT: CHAPTER 1, PURPOSE; DEFINITIONS; AND
PENALTIES, CHAPTER 2, GENERAL BUSINESS LICENSE, CHAPTER 3, SNOW REMOVAL
LICENSES, CHAPTER 5, PAWNBROKERS LICENSES, CHAPTER 6, CHILD DAYCARE
LICENSES, CHAPTER 7, LIMITED DURATION BUSINESS LICENSES, CHAPTER 8,
PUBLIC EVENTS, CHAPTER 9, ALCOHOLIC BEVERAGES, CHAPTER 10, PRODUCTS
CONTAINING PHOSPHORUS, AND CHAPTER 11, /%AND 3%NONPROPERTY TAXES.
This Ordinance No. 938 repealed and re-enacted Title 4 of the McCall City Code which regulates
businesses. Many of the existing provisions in Title 4 were not changed. The significant
changes in the re-enacted Title 4 include a reduction in penalties that made many violations
simple infractions that can be paid at City Hall and do not involve the court system unless a
violator ignores the violations. Other major revisions address temporary short term business
licenses for vendors and door to door peddlers. New regulations were adopted to control
commercial snow removal contractors operating in the City, to assure that day care providers
have state licenses, and to regulate large public events. Some chapters in existing Title 4 have
been renumbered. Title 4, Business Regulations, of the McCall City Code now consists of the
following chapters: Chapter 1, entitled Purpose; Definitions; and Penalties; Chapter 2, entitled
General Business License; Chapter 3, entitled Snow Removal Licenses; Chapter 4, entitled
Taxicabs And Commercial Transportation Services; Chapter 5, entitled Pawnbrokers Licenses;
Chapter 6, entitled Child Daycare Licenses; Chapter 7, entitled Limited Duration Business
Licenses; Chapter 8, entitled Public Events; Chapter 9, entitled Alcoholic Beverages; Chapter 10,
entitled Products Containing Phosphorus; Chapter 11, entitled /%And 3% Nonproperty Taxes;
and Chapter 12, entitled 3% Nonproperty Taxes. Chapter 4, Taxicab and Commercial
Transportation Services, and Chapter 12, 3% Nonproperty Taxes were not amended but were
attached to the ordinance for context.
The full text of the Ordinance is available for review at City Hall and will be provided by the
City Clerk to any citizen upon personal request, or can be viewed on the City website at
www.mccall.id.us.
Page 1 of 2
Ordinance 938-Title 4
December 17,2015
APPROVED BY THE COUNCIL OF THE CITY OF McCALL, IDAHO, THIS 17 DAY OF
DECEMBER.
APPROVED:
* SEAL x : By
0 z. JACKIFA A'YMONMayor
ATTEST
By iv' _44 /,
BessieJo �gner, Ci, Clerk
Page 2 of 2
Ordinance 938—Title 4
December 17,2015
ORDINANCE SUMMARY CERTIFICATION
Ordinance No. 938
Certification of City Legal Advisor
of the Summary prepared
for the above-numbered Ordinance
The undersigned City of McCall Legal Advisor, having reviewed the above-
numbered Ordinance and the Summary for the above-numbered Ordinance, believes the
Summary of the above-numbered Ordinance is true and complete and that it provides
adequate notice to the public of the identity and principal provisions of the Ordinance.
Dated this 7 day of January, 2016.
William F. Nichol
Publisher 's Affidavit of Publication
STATE OF IDAHO
County of Valley
>.ss
I, Kim C. Drake, being duly sworn and say, I am the receptionist of
The Star-News, a weekly newspaper published at McCall, in the County of Val-
ley, State of Idaho; that said newspaper is in general circulation in the county
of afore said and is a legal newspaper;that the PUBLIC NOTICE, a copy of
which is enclosed hereto and is a part hereof, was published in said newspaper
once a week for a period of one week in the regular and entire issue of every
number there of during the period of time of publication, and was published in
the newspaper proper and not in a supplement; and that publication of such
notice began January 14, 2016 and ended January 14, 2016.
Subscribed a►nd sworn before me this the 14th day of January, 2016.
STATE OF IDAHO
COUNTY OF VALLEY
On this 14th day of January in the year of 2016, before me, a Notary
Public, personally appeared Kim C. Drake, known or identified to me to be the
person whose name subscribed to the within instrument, and being by me first
duly sworn, declared that the statements therein are true, and acknowledged to
me that she executed the same.
Tom rote
Notary Public for Idaho
Residing at McCall, Idaho
Commission Expires 2/8/18
A SUMMARY OF ORDINANCE NO.938
PASSED BY THE CITY OF MCCALL,IDAHO
AN ORDINANCE OF THE CITY OF MCCALL, VALLEY
COUNTY, IDAHO, REPEALING THE FOLLOWING CHAPTERS
OF TITLE 4, BUSINESS REGULATIONS, OF THE MCCALL
CITY CODE,TO-WIT: CHAPTER 1,ALCOHOLIC BEVERAGES,
CHAPTER 2, LIQUOR, CHAPTER 3, LICENSES, CHAPTER 5,
DANCE HALLS, CHAPTER 6, MINORS, CHAPTER 7, LICENS-
ING DANCE HALLS,CHAPTER 8,WINE,CHAPTER 9,WINE BY
THE DRINK,CHAPTER 10,AMUSEMENT DEVICES,CHAPTER
11,PAWNBROKERS,AND CHAPTER 13,PRODUCTS CONTAIN-
ING PHOSPHORUS; AND ENACTING THE FOLLOWING NEW
CHAPTERS TO TITLE 4, BUSINESS REGULATIONS, OF THE
MCCALL CITY CODE,TO-WIT: CHAPTER 1,PURPOSE; DEFI-
NITIONS;AND PENALTIES,CHAPTER 2,GENERAL BUSINESS
LICENSE,CHAPTER 3,SNOW REMOVAL LICENSES,CHAPTER
5,PAWNBROKERS LICENSES,CHAPTER 6,CHILD DAYCARE
LICENSES, CHAPTER 7, LIMITED DURATION BUSINESS LI-
CENSES, CHAPTER 8, PUBLIC EVENTS, CHAPTER 9,ALCO-
HOLIC BEVERAGES,CHAPTER 10,PRODUCTS CONTAINING
PHOSPHORUS,AND CHAPTER 11,1%AND 3%NONPROPERTY
TAXES.
This Ordinance No.938 repealed and re-enacted Title 4 of the Mc-
Call City Code which regulates businesses. Many of the existing provi-
sions in Title 4 were not changed. The significant changes in the re-en-
acted Title 4 include a reduction in penalties that made many violations
simple infractions that can be paid at City Hall and do not involve the
court system unless a violator ignores the violations.Other major re-
visions address temporary short term business licenses for vendors
and door to door peddlers. New regulations were adopted to control
commercial snow removal contractors operating in the City,to assure
that day care providers have state licenses,and to regulate large public
events. Some chapters in existing Title 4 have been renumbered. Title
4,Business Regulations,of the McCall City Code now consists of the
following chapters: Chapter 1,entitled Purpose;Definitions;and Pen-
alties;Chapter 2,entitled General Business License;Chapter 3,entitled
Snow Removal Licenses; Chapter 4,entitled Taxicabs And Commer-
cial Transportation Services;Chapter 5,entitled Pawnbrokers Licenses;
Chapter 6,entitled Child Daycare Licenses; Chapter 7, entitled Lim-
ited Duration Business Licenses; Chapter 8, entitled Public Events;
Chapter 9,entitled Alcoholic Beverages;Chapter 10,entitled Products
Containing Phosphorus;Chapter 11,entitled 1%And 3%Nonproperty
Taxes; and Chapter 12, entitled 3% Nonproperty Taxes. Chapter 4,
Taxicab and Commercial Transportation Services,and Chapter 12,3%
Nonproperty Taxes were not amended but were attached to the ordi-
nance for context.The full text of the Ordinance is available for review
at City Hall and will be provided by the City Clerk to any citizen upon
personal request,or can be viewed on the City website at www.mccall.
id.us.
APPROVED BY THE COUNCIL OF THE CITY OF McCALL,
IDAHO,THIS 17 DAY OF DECEMBER.
APPROVED:By JACKIE J.AYMON,Mayor
ATTEST:By BessieJo Wagner,City Clerk1tp1/14