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Home My Public Portal About2005.01.24 State Tax Commission Memorandum of Understanding Lodging Tax MEMORANDUM OF UNDERSTANDING BETWEEN THE IDAHO STATE TAX COMMISSION AND MCCALL CITY RECITALS (a) McCall City (City), having enacted, pursuant to the provisions of Chapter 10, Title 50, Idaho Code, a "resort city local option tax," and (b) The City, in order to implement its tax efficiently and effectively, has requested that the State Tax Commission (Commission) provide the City with certain information intended to assist the City in identifying those businesses that may be required to register under the City's tax, and (c) Idaho Code authorizing the city to contract with the Commission for assistance in the administration and collection of the City's tax. NOW, THEREFORE, ENTER INTO THIS MEMORANDUM OF UNDERSTANDING (MOU) BETWEEN THE CITY AND THE COMMISSION: (a) The Commission shall provide to the City, in such form as the parties agree, information from the Commission's taxpayer database useful to the City in identifying businesses that may be required to register with the City under its tax, including the names, addresses, identifying numbers, and other information of businesses holding permits who have an address in McCall City. (b) The City may use the information provided by the Commission for the sole purpose of identifying and contacting businesses that may be required to register pursuant to the City's sales tax ordinance. Upon completion of the City's initial registration of businesses, but no later than one year from the date this Memorandum of Understanding is signed by both parties, the City shall return to the Commission all information obtained by the City from the Commission and destroy any copies of such information. (c) Other than as necessary for the purpose stated in paragraph 2(b) above, the City shall hold such information as confidential information not subject to disclosure to any person not authorized to use the information for the purpose authorized in this MOU. Further, the City shall treat the information as confidential information not subject to disclosure under the Idaho Public Records Law pursuant to Idaho Code §§ 9-340A, 9-340C(5), and 63-3076. MCCALL CITY IDAHO STATE TAX COMMISSION TITLE: e~% w. ~- C~ml:nissioner Date: i/~q-/t~< Date: ATTEST: BY: TITLE: c_,~ DAN R BRUMWELL 1008 FIREWEED MCCALL ID 83638-0000 WILLIAM F SPAETH 2099 EASTSIDE DR MCCALL ID 83638-0000 LAXMI INC 415 3RD ST MC CALL ID 83638-0000 GLENVEIGH LLC SCOTT & MISSION ST MCCALL ID 83638-0000 STEVEN SCHOTT 201 RIO VISTA MC CALL ID 83638-0000 OREGON CONFERENCE BOARD/ 2 MI W/MCCALL MC CALL ID 83638-0000 DAVID KAISER 1008 N THIRD MCCALL ID 83638-0000 DEPOT COMPANY 1101 N 3RD MC CALL ID 83638-0000 OSPREY RESORTS INC & SUBS MILL RD & HEMLOCK ST MCCALL ID 83638-0000 IDAHO REGULAR BAPTIST 300 MISSION' ST MC CALL ID 83638-0000 MCCALL VACATIONS LLC DIANE WIEGAND 20 HEINRICH LN MC CALL ID 83638-0000 DAVID ENGEN DAVID K ENGEN 1725 CLUB HILL BLVD MCCALL ID 83638-0000 RICHARD W HOYLE 1005 W LAKE MC CALL ID 83638-0000 MCCALL K & d LLC 303 S 3RD MC CALL ID 83638-0000 DOUG ZANDERSMITH 525 PARK ST MCCALL-ID 83638-0000 ROBERT B HILTON 401.3RD ST IVlC CALL ID 83638-0000 RANDEL L HAMILTON 3580 MEADOWOOD LN MC CALL ID 83638-0000 PRR HEARTHSTONE LLC 1300 SPRING MOUNTAIN BLVD MCCALL ID 83638-0000 .~TEPHEN MEHEN BOX 2069 VICCALL ID 83638-2069 D H & ASSOCIATES INC 1607 DAVIS AVE #149 MCCALL ID 83638-3206 RICHARD W HOYLE 1005 W LAKE ST MCCALL ID 83638-3404 VHITETAIL A CLUB FOR ALL SEASON 01 W LAKE ST ,ICCALL ID 83638-3444 IN ID.AHO VACATION SERVICES LLC 3O7 E PARK ST MCCALL ID 83638-3803 BRUNDAGE REALTY LLC 4O3 N 3RD ST MCCALL ID 83638-3809 :::)AHO RESORT PROPERTIES INC 10 N 3RD ST /ICCALL ID 83638-4401 MORGAN INNVESTMENTS LP 210 N 3RD ST MCCALL ID 83638-4403 JBB ENTERPRISES LLC 4O2 S 3RD ST MCCALL ID 83638-5000 /ICCALL CAMPGROUND LLC .9O KRAHN LN ~ICCALL ID 83638-5158 PAYETTE LAKES ALPINE YURTS, LLC 415 S SAMSON TRL MCCALL ID 83638-5169 BEAR CREEK LODGE INC 3492 HIGHWAY 55 MCCALL ID 83638-5410 ~URGDORF HOT SPRINGS INC ~. MI W OF WARREN WAGON RD ON F .~ENERAL DELIVERY vlCCALL ID 83638-9999 STATE TAX COMMISSION 8(~) Park Blvd., Plaza IV · Boise. ID " 83722 February 2, 2005 Mr. Dan Irwin City Clerk City of McCall 216 East Park Street McCall ID 83638 Dear Mr. Irwin: Enclosed is a fully executed copy of the Memorandum of Understanding between the Idaho State Tax Commission and McCall City. Also enclosed is a list of the taxpayers that are registered for the hotel/motel tax in the City of McCall. If you have any questions, please give me a call. Daniel D. John Tax Policy Administrator (208) 334-7537 DDJ:jd Enclosures Equal Opportunity £mployer Hearing Impaired Callers TDD 1-800-377-3529