HomeMy Public PortalAboutResolution 18-08 Calling for an Election for LOTCity of McCall
RESOLUTION NO. 18-08
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCCALL, IDAHO,
CALLING AN ELECTION FOR THE SUBMISSION TO THE QUALIFIED ELECTORS
OF THE CITY OF MCCALL THE QUESTION OF ADOPTING ORDINANCE 965
ASSESSING A LOCAL -OPTION NON -PROPERTY TAX; ESTABLISHING THE DATE,
TIME, AND PLACE OF THE ELECTION; PROVIDING FOR PUBLIC NOTICE OF THE
ELECTION; APPROVING A FORM OF BALLOT PROPOSITION AND A FORM OF
NOTICE OF ELECTION; PROVIDING FOR REGISTRATION OF VOTERS;
PROVIDING FOR RELATED MATTERS; AND PROVIDING AN EFFECTIVE DATE
WHEREAS, the City of McCall, Valley County, Idaho (the "City"), is a municipal
corporation duly organized and operating under the laws of the State of Idaho; and
WHEREAS, Sections 50-1044 to 50-1049, inclusive, Idaho Code, as amended, authorize the
voters of resort cities (as defined in Section 50-1044, Idaho Code) to authorize their city
government to adopt, implement and collect local -option non -property taxes; and
WHEREAS, it has been determined by the City Council of the City (the "Council") that the
City is a resort city and has a population less than 10,000; and
WHEREAS, the Council has determined that visitors and travelers to the City place an
undue burden upon the taxpayers of said City and that the question of the imposition of a
local -option non -property tax should be presented to the voters of the City; and
WHEREAS, the local -option non -property tax cannot be adopted, implemented or collected
without the assent of a sixty percent (60%) majority of the qualified electors of the City
voting in an election called for such purpose; and
WHEREAS, the Council has determined to call and the County will conduct an election for
the aforesaid purposes as required by Sections 50-1044 to 50-1046, Idaho Code.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
MCCALL, Valley County, Idaho, as follows:
Section 1: LOCAL -OPTION NONPROPERTY TAX
A. The Council hereby finds, determines, and declares that the City of McCall has
a population not in excess of 10,000 according to the most recent census and is a city that
derives the major portion of its economic well-being from businesses catering to
recreational needs and meeting needs of people traveling to the destination City for an
extended period of time; that the City has a significant economic dependence upon
visitors and travelers passing through or staying in the community and the City; and, that said
visitors and travelers require services of the City which place an undue burden upon the
taxpayers of the City.
B. Subject to the approval of the local -option non -property tax by the
qualified electors voting at the election for which provision is hereinafter made, Ordinance
No. 965, adopted on March 8, 2018 pursuant to the provisions of Sections 50-1046 to 50-
1047, Idaho Code, as amended, shall take effect January 1, 2019, after the canvass of the
returns of the regular election and compliance by the City with Section 50-1047, Idaho
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Resolution 18-08 Calling for LOT Election
March 8, 2018
Code, as amended. Said Ordinance is attached hereto as Exhibit "A" and provides, in part,
that the City shall collect certain local -option non -property taxes, as follows:
1. An additional three percent (3%) occupancy tax on the Hotel -Motel
Occupancy Charge from all Hotel -Motel Rentals, including short term rentals, as defined in
Ordinance No. 965; and,
2. All monies collected and/or retained under the provisions of the Ordinance
shall be held in trust for the City and for payment thereof to the City Clerk in the manner
and at the times provided in the Ordinance.
3. The non -property taxes authorized and collected under the Ordinance are
imposed for a duration of TEN (10) years from the effective date of the Ordinance.
4. The local option non -property tax revenue derived from and collected under
the Ordinance shall be used for direct costs to collect and enforce the tax and only for the
following public purposes:
a) Streets, sidewalks and pathways, public transit, pedestrian crosswalks, and public
transportation
b) Construction and maintenance of cultural and recreational facilities
c) Services for community recreational and cultural activities
d) Public parks maintenance, development, and beautification
e) Shelter and or spay and/or neuter of stray animals found in the City
f) Local housing program as recommended in the McCall Housing Strategy
g)
Services for McCall marketing, advertising, tourism development, and event
promotion.
h) Mitigate the effects of tourism on the city that the general fund cannot
accommodate
5. The City Council shall appoint an independent Local Option Tax
Commission whose responsibility it shall be to make specific recommendations for the
funding of written requests_for the use of the local option non -property tax revenues derived
from said taxes, in accordance with the uses approved in the previous paragraph. Said
revenues shall not be used to supplement the City of McCall General Fund, except as
specifically provided in the preceding paragraph.
Section 2: SPECIAL ELECTION
A special election is hereby called within the City to be held on Tuesday, May 15,
2018, for the purpose of enabling the qualified electors of the City to vote upon the
proposition set forth in Section 4 hereof The ballot proposition for the special election
shall be separate from any other ballot measure being submitted to the electors on the date
of the election. Only those qualified electors of the City casting valid ballots upon the
proposition set forth in Section 4 of this Resolution shall be counted in determining the
number of qualified electors voting at or participating in the election.
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Resolution 18-08 Calling for LOT Election
March 8, 2018
Section 3: ADMINISTRATION OF ELECTION
The polls of the special election shall open at the hour of 8:00 o'clock AM
(Mountain Time) on May 15, 2018, and shall remain open continuously on said day until
the hour of 8:00 o'clock PM (Mountain Time). The City, as its boundaries and corporate
limits are now fixed and established, shall consist of one voting precinct for the City, the
polling place for which shall be as follows:
McCall -Donnelly High School Annex
401 North Mission Street
McCall, Idaho
The County Clerk shall appoint an election judge and election clerks for each
polling place for the election, which officials shall be qualified City electors. The County
Clerk shall notify the election officials of their appointment within five (5) days following
appointment. If any election judge or clerk fails to report for duty on the day of election,
the County Clerk shall fill such vacancy from among the qualified electors presenting
themselves to vote. Compensation for the election judge and clerks shall be at not less
than the minimum wage prescribed by federal law.
The administration of the election shall be conducted in accordance with Chapter 4
of Title 50, Idaho Code, as amended, and in accordance with this Resolution.
Section 4: BALLOT PROPOSITION
The ballot proposition for the election shall be in substantially the following form:
INSTRUCTIONS: Vote on the following question by placing an X in the square
according to the way you desire to vote on that question. If you, by mistake or
accident, tear, deface, wrongly mark, or otherwise mutilate this ballot, return it to
the election judge and get another.
Local Option Tax
Shall the City of McCall adopt proposed Ordinance No. 965?
Ordinance No. 965 provides for the imposition, implementation, and collection of non -property taxes (commonly
referred to as a local option tax) for a period of ten (10) years from its effective date. If approved, the tax will be
assessed at the rate of three percent (3%) of hotel -motel room and short-term rental occupancy charges.
The local option non -property tax revenue derived from and collected under the Ordinance shall be used for direct costs
to collect and enforce the tax and only for the following public purposes:
a) Streets, sidewalks and pathways, public transit, pedestrian crosswalks, and public transportation
b) Construction and maintenance of cultural and recreational facilities
c) Services for community recreational and cultural activities
d) Public parks maintenance, development, and beautification
e) Shelter and or spay and/or neuter of stray animals found in the City
f) Local housing program as recommended in the McCall Housing Strategy
g) Services for McCall marketing, advertising, tourism development, and event promotion.
h) Mitigate the effects of tourism on the city that the general fund cannot accommodate
YES
NO
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Resolution 18-08 Calling for LOT Election
March 8, 2018
Section 5: ELECTION EXPENSES
The County Clerk is hereby authorized and directed to procure such supplies and
incur such expenses as are deemed appropriate and necessary for the proper conduct of the
election.
Section 6: QUALIFIED ELECTORS
Every person eighteen (18) years of age or older, who at the time of the specified
election is a United States citizen who has been a legal and bona fide resident of the City for
at least 30 days immediately preceding the date of the election, if properly registered as
required by law, shall be qualified to vote at said election.
Section 7: REGISTRATION
All electors must be registered to vote at said election. Voter registration shall be
conducted pursuant to the provisions of Section 34-1402, Idaho Code.
No qualified elector who is duly registered as a voter, and who continues to reside at
the same address or within the same precinct, in which he or she is registered, shall be
required to re -register.
Persons who are eligible to vote may register for the special election at the office of
the Valley County Clerk, Valley County Courthouse, Cascade, Idaho, as registrar for the
City, during normal office hours of the County, until April 20, 2018. Any elector who will
complete his or her residence requirement or attain the requisite voting age during the
period when the register of electors is closed may register prior to the closing of the register.
Any person who is eligible to vote may register on election day by appearing in
person at the polling place established for the election, by completing a registration card,
making an oath on the form prescribed by law, and providing proof of residence in the
manner provided by Section 34-408A, Idaho Code, as amended.
Section 8: SAMPLE BALLOTS
The County Clerk shall cause the ballot for the special election to be prepared and, as
required by Idaho Code § 50-440, cause to be printed, not less than fifteen (15) days before
said election, sample ballots containing the question to be submitted, which sample ballots
shall be in the same form as the official ballots to be used, except they shall have printed
thereon the words "Sample Ballot," shall be on paper of a different color than the official
ballots, and shall not be numbered. The County Clerk shall furnish copies of the same on
application at her office to anyone applying therefore. The sample ballot shall be published
at least twice in the official newspaper of the City, the last publication to be on the last
available publication date prior to said election. In lieu of publication, copies of the sample
ballot may be posted in at least 3 public places within the City.
Section 9: NOTICE
Notice of the special election shall be given prior to the election by publishing
notice of the election in the official newspaper of the City, once a week on the same day of
the week for two (2) successive weeks, the first of such publications being made not less
than twelve (12) days prior to the election substantially in the form which is attached hereto as
Exhibit "B," and by this reference incorporated herein.
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Resolution 18-08 Calling for LOT Election
March 8, 2018
Section 10: CANVASS
When the polls are closed, the election officials shall immediately proceed to count the
ballots cast at the election. The counting shall be continued without adjournment until
completed and the result declared. The election judge and clerks shall thereupon certify the
returns of the election to the County Clerk, who shall present the results to the Council.
The Council shall meet within six (6) days following the election, or at such time to
which said meeting is continued, at the regular meeting place of the City Council, at City
Hall, McCall, Idaho, for the purpose of canvassing the results of the election. Thereupon,
the results shall be entered in the minutes of the Council and proclaimed as final.
Section 1 1: OFFICERS AUTHORIZED
The officers of the City are hereby authorized and directed to take all action
necessary or appropriate to effectuate the provisions of this Resolution.
Section 12: RATIFICATION
All actions heretofore taken, not inconsistent with the provisions of this Resolution,
by the Mayor and Council directed toward the holding of the election called for herein, are
hereby ratified, approved, and confirmed.
PASSED AND APPROVED this 8 day of March 2018.
ackie J. . ymon, ayor
Resolution 18-08 Calling for LOT Election
March 8, 2018
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e.xkbti-
ORDINANCE NO. 965
AN ORDINANCE OF THE CITY OF MCCALL, VALLEY COUNTY, IDAHO, FINDING
THAT SAID CITY HAS SIGNIFICANT ECONOMIC DEPENDENCE ON VISITORS AND
TRAVELERS; PROVIDING FOR DEFINITIONS; PROVIDING FOR THE IMPOSITION OF
CERTAIN NON -PROPERTY TAXES, TO -WIT: AN ADDITIONAL THREE PERCENT (3%)
OCCUPANCY TAX ON HOTEL -MOTEL RENTALS AND SHORT TERM RENTALS;
PROVIDING FOR A TEN (10) YEAR DURATION OF SAID NON -PROPERTY TAXES;
ESTABLISHING THE PURPOSES FOR WHICH THE REVENUES DERIVED FROM SAID
NON -PROPERTY TAXES SHALL BE USED; CREATION OF A LOCAL OPTION TAX
COMMISSION TO MAKE SPECIFIC RECOMMENDATIONS FOR THE FUNDING;
AUTHORIZING THE CITY CLERK TO ADMINISTER, REGULATE, AND COLLECT SAID
NON -PROPERTY TAXES; CREATING A PROPERTY TAX RELIEF FUND; PROVIDING
FOR PERMITS AND ISSUANCE; PROVIDING METHOD FOR PAYMENT OF TAXES,
AUDITS, DEFICIENCY DETERMINATIONS; RE -DETERMINATIONS OF DEFICIENCY,
APPEALS, INTEREST ON DEFICIENCY, COLLECTIONS AND ENFORCEMENT;
REFUNDS, LIMITATIONS AND INTEREST; PROVIDING FOR RESPONSIBILITY FOR
PAYMENT OF TAXES; PROVIDING PERIOD OF LIMITATION ON ASSESSMENT AND
COLLECTION; ESTABLISHING SUCCESSOR'S LIABILITY; PROVIDING FOR
GENERAL ADMINISTRATION BY CITY CLERK; PROVIDING PENALTIES AND
PENALTY CHARGES; PROVIDING EXEMPTIONS; PROVIDING CONFIDENTIALITY OF
INFORMATION; PROVIDING FOR SEVERABILITY; PROVIDING A REPEALER
CLAUSE; AND, PROVIDING AN EFFECTIVE DATE OF THIS ORDINANCE.
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF MCCALL,
IDAHO:
SECTION 1.
Title 4 Chapter 12 of the McCall City Code is hereby repealed in its entirety and replaced with
the following:
SECTION 2.
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 wellbeing 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.
SECTION 3.
4.12.2: DEFINITIONS:
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Ordinance No 965
March 8, 2018
For the purposes of this Chapter, the following terms, phases, 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.
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, co -partnership, 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.
SECTION 4.
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, and short term rental
occupancy charge from all hotel -motel rentals and short term 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 hereto and made a part hereof.
The retailer shall calculate the tax upon the entire amount of purchases of the consumer
made at a particular time subject to this 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.
SECTION 5.
4.12.4: DURATION OF TAXES:
Ordinance No 965
March 8, 2018
Page 2 of 13
The nonproperty taxes authorized and collected under this Chapter are hereby imposed for a
duration of ten (10) years from the effective date hereof.
SECTION 6.
4.12.5: PURPOSES FOR USE OF REVENUES DERIVED FROM TAXES:
The local option non -property tax revenue derived from and collected under this Chapter shall be
used for direct costs to collect and enforce the tax and only for the following public purposes:
(A) Streets, sidewalks and pathways, public transit, pedestrian crosswalks, and public
transportation
(B) Construction and maintenance of cultural and recreational facilities
(C) Services for community recreational and cultural activities
(D) Public parks maintenance, development, and beautification
(E) Shelter and or spay and/or neuter of stray animals found in the City
(F) Local housing program as recommended in the McCall Housing Strategy
(G) Services for McCall marketing, advertising, tourism development, and event promotion.
(H) Mitigate the effects of tourism on the city that the general fund cannot accommodate
SECTION 7.
4.12.6: LOCAL OPTION TAX COMMISSION APPOINTMENT — TERM OF OFFICE —
RESPONSIBILITIES:
(A) There shall be a Local Option Tax Commission ("LOT Commission") whose members
shall be appointed by the City Council.
(B) 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. The initial appointment of one (1)
City advisory committee, one (1) business and one (1) at large resident commissioner
shall be for terms of two (2) years and the initial appointment of other one (1) City
advisory committee, the other one (1) business and the other one (1) at large resident
commissioner and the senior citizen representative shall be for terms of four (4) years.
Subsequent appointments shall be made for four (4) years from the date of
appointment, and until their successors are appointed.
(C) Members of the LOT Commission shall serve without salary, but may receive their
actual and necessary budgeted expenses while engaged in authorized business of the
LOT Commission.
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Ordinance No 965
March 8, 2018
(D) The members of the LOT Commission shall have the responsibility to make specific
recommendations for the funding of written requests_for the use of the local option non -
property 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.
(E) The LOT Commission will annually:
1. On or before March 15th review the City Clerk's estimates of non -property taxes
anticipated to be collected in the next fiscal year; and estimate of the amount of the direct
costs to enforce and collect the non -property taxes; and
2. Set a deadline on or before April 30th for the filing of written requests with the City Clerk
[using a form approved by the City Council] for the use of non -property taxes. The City
Clerk shall publish notice of the deadline for the filing of written requests at least twice
with the first publication not less than 21 days prior to the deadline
3. Set a date, time, and location for the conduct of at least one public meeting to be held on
or before May 31 st to hear presentations and to review written requests. The City Clerk
shall publish notice of the public meeting at least two weeks in advance of the first public
meeting.
4. On or before June 30th formalize its recommendations to the City Council for the
appropriation of non -property taxes for funding written requests, which in the judgment
of the LOT Commission are the best use of those funds [subject to a total amount as
estimated by the City Clerk], in accordance with the purposes for the permitted use of
those funds as set forth in Section 5 of this Chapter.
5. The chairperson of the LOT commission shall attend the city's staff level budget meetings
in a capacity equivalent to that of a department head when the annual budget is
developed.
SECTION 8.
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, 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.
SECTION 9.
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.
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Ordinance No 965
March 8, 2018
SECTION 10.
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 or
short term 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.
SECTION 11.
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 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, 2019, for payments for that period beginning January 1,
2019, and ending January 31, 2019. For quarterly taxpayers, the first payment of taxes
under this chapter shall be due and payable together on April 20, 2019, for that period
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Ordinance No 965
March 8, 2018
beginning January 1, 2019 and ending March 31, 2019. 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.
SECTION 12.
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.
SECTION 13.
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)
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
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Ordinance No 965
March 8, 2018
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.
SECTION 14.
4.12.13: APPEALS, INTEREST ON DEFICIENCY:
(A) When a re -determination is made, the City Clerk shall give notice to the taxpayer. 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 by the City Council nor by the district court on the determination of taxes
due made by the City Clerk unless a petition for re -determination 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 re-
determination has been mailed to the taxpayer and expiration of such thirty (30) day
period after notice of re -determination, 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.
SECTION 15.
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.
SECTION 16.
4.12.15: REFUNDS, LIMITATIONS, AND INTEREST:
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Ordinance No 965
March 8, 2018
(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 therefore 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.
SECTION 17.
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.
SECTION 18.
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 re-
determination 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 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 redetermination or any appeal therefrom.
Page 8 of 13
Ordinance No 965
March 8, 2018
(C) In the case of a false or fraudulent return with intent to evade tax, or of a failure to file a
return, the tax may be assessed, or a proceeding in court for collection of such tax may be
begun without assessment, at any time within three (3) years after the date of the
discovery of the facts constituting the fraud.
SECTION 19.
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 a 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.
SECTION 20.
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.
SECTION 21.
Ordinance No 965
March 8, 2018
Page 9 of 13
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 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 ordinance.
(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 an alleged rental is not a rental
under this Chapter is upon the person who operates the rental in question.
SECTION 22.
4.12.21: PENALTY CHARGES:
Page 10 of 13
Ordinance No 965
March 8, 2018
(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 ten dollars ($10.00) (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 with the City Council challenging said penalty determination. If no appeal is
timely made as herein provided, said penalty determination shall be final. If payment and
penalties are not paid within the ten (10) days then the permit holder will be in violation
and the Clerk shall assess penalties pursuant to McCall City Code 4.1.3.
(B) Any person who is required to collect, truthfully account for, and pay over any tax
imposed by this Chapter and who willfully fails to collect such a tax or truthfully account
for or pay over such a tax, or willfully attempts in any manner to evade or defeat such a
tax or payment thereof, shall, in addition to other penalties provided by law, be liable to a
penalty equal to the amount of the tax evaded, or not collected, or not accounted for or
paid over. The City Clerk shall determine and assess such penalties, and the same shall
become due and payable upon notice and demand from the City Clerk. The City Clerk
shall send written notice of such penalty charge to the permit holder by mailing the same
by certified mail to the address given on the permit application. The permit holder shall
have ten (10) days from the date said notice is mailed to file a written request of appeal
with the City Council challenging said penalty charge determination. If no appeal is
timely made as herein provided, said penalty charge determination shall be final.
SECTION 23.
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.
SECTION 24.
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
Page 11 of 13
Ordinance No 965
March 8, 2018
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.
(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.
SECTION 25.
SEVERABILITY: It is hereby declared to be the legislative intent that the provisions, and parts
thereof, of this Ordinance shall be severable. Should any section, subsection, paragraph, clause
or phrase of this Ordinance, or any particular application thereof, be declared invalid or
unconstitutional for any reason by a Court of competent jurisdiction, such decision shall not
affect the remaining portions of said section, subsection, paragraph, clause, or phrase of this
Ordinance.
SECTION 26.
REPEALER CLAUSE: On the effective date hereof, all Ordinances or parts thereof in conflict
herewith are hereby repealed.
SECTION 27.
EFFECTIVE DATE: This Ordinance shall be in full force and effect on January 1, 2019, after
voter approval, passage by City Council and Mayor, and publication according to law prior to
December 31, 2018.
PASSED AND APPROVED BY THE MAYOR AND COUNCIL OF THE CITY OF McCALL,
IDAHO, THIS 8 DAY OF MARCH, 2018.
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ATTEST:..4
APPROVED:
BessieJo Wag City C er
Ordinance No 965
March 8, 2018
Page 12 of 13
CITY OF McCALL
OCCUPANCY TAX SCHEDULE BRACKET SYSTEM 3% RATE
Effective Date January 1, 2019
sales price tax due sales price tax due sales price tax due
0.01 - 0.16 0.00 19.50 - 19.83 0.59 39.17 - 39.49 1.18
0.17 - 0.49 0.01 19.84 - 20.16 0.60 39.50 - 39.83 1.19
0.50 - 0.83 0.02 20.17 - 20.49 0.61 39.84 - 40.16 1.20
0.84 - 1.16 0.03 20.50 - 20.83 0.62 40.17 - 40.49 1.21
1.17 - 1.49 0.04 20.84 - 21.16 0.63 40.50 - 40.83 1.22
1.50 - 1.83 0.05 21.17 - 21.49 0.64 40.84 - 41.16 1.23
1.84 - 2.16 0.06 21.50 - 21.83 0.65 41.17 - 41.49 1.24
2.17 - 2.50 0.07 21.84 - 22.16 0.66 41.50 - 41.83 1.25
2.51 - 2.83 0.08 22.17 - 22.49 0.67 41.84 - 42.16 1.26
2.84 - 3.16 0.09 22.50 - 22.83 0.68 42.17 - 42.49 1.27
3.17 - 3.50 0.10 22.84 - 23.16 0.69 42.50 - 42.83 1.28
3.51 - 3.83 0.11 23.17 - 23.49 0.70 42.84 - 43.16 1.29
3.84 - 4.16 0.12 23.50 - 23.83 0.71 43.17 - 43.49 1.30
4.17 - 4.50 0.13 23.84 - 24.16 0.72 43.50 - 43.83 1.31
4.51 - 4.83 0.14 24.17 - 24.49 0.73 43.84 - 44.16 1.32
4.84 - 5.16 0.15 24.50 - 24.83 0.74 44.17 - 44.50 1.33
5.17 - 5.50 0.16 24.84 - 25.16 0.75 44.51 - 44.83 1.34
5.51 - 5.83 0.17 25.17 - 25.49 0.76 44.84 - 45.16 1.35
5.84 - 6.16 0.18 25.50 - 25.83 0.77 45.17 - 45.50 1.36
6.17 - 6.50 0.19 25.84 - 26.16 0.78 45.51 - 45.83 1.37
6.51 - 6.83 0.20 26.17 - 26.49 0.79 45.84 - 46.16 1.38
6.84 - 7.16 0.21 26.50 - 26.83 0.80 46.17 - 46.50 1.39
7.17 - 7.50 0.22 26.84 - 27.16 0.81 46.51 - 46.83 1.40
7.51 - 7.83 0.23 27.17 - 27.49 0.82 46.84 - 47.16 1.41
7.84 - 8.16 0.24 27.50 - 27.83 0.83 47.17 - 47.50 1.42
8.17 - 8.50 0.25 27.84 - 28.16 0.84 47.51 - 47.83 1.43
8.51 - 8.83 0.26 28.17 - 28.49 0.85 47.84 - 48.16 1.44
8.84 - 9.16 0.27 28.50 - 28.83 0.86 48.17 - 48.50 1.45
9.17 - 9.50 0.28 28.84 - 29.16 0.87 48.51 - 48.83 1.46
9.51 - 9.83 0.29 29.17 - 29.49 0.88 48.84 - 49.16 1.47
9.84 - 10.16 0.30 29.50 - 29.83 0.89 49.17 - 49.50 1.48
10.17 - 10.50 0.31 29.84 - 30.16 0.90 49.51 - 49.83 1.49
10.51 - 10.83 0.32 30.17 - 30.49 0.91 49.84 - 50.16 1.50
10.84 - 11.16 0.33 30.50 - 30.83 0.92 50.17 - 50.50 1.51
11.17 - 11.50 0.34 30.84 - 31.16 0.93 50.51 - 50.83 1.52
11.51 - 11.83 0.35 31.17 - 31.49 0.94 50.84 - 51.16 1.53
11.84 - 12.16 0.36 31.50 - 31.83 0.95 51.17 - 51.50 1.54
12.17 - 12.50 0.37 31.84 - 32.16 0.96 51.51 - 51.83 1.55
12.51 - 12.83 0.38 32.17 - 32.49 0.97 51.84 - 52.16 1.56
12.84 - 13.16 0.39 32.50 - 32.83 0.98 52.17 - 52.50 1.57
13.17 - 13.50 0.40 32.84 - 33.16 0.99 52.51 - 52.83 1.58
13.51 - 13.83 0.41 33.17 - 33.49 1.00 52.84 - 53.16 1.59
13.84 - 14.16 0.42 33.50 - 33.83 1.01 53.17 - 53.50 1.60
14.17 - 14.50 0.43 33.84 34.16 1.02 53.51 - 53.83 1.61
14.51 - 14.83 0.44 34.17 34.49 1.03 53.84 - 54.16 1.62
14.84 15.16 0.45 34.50 34.83 1.04 54.17 - 54.50 1.63
15.17 - 15.50 0.46 34.84 - 35.16 1.05
15.51 - 15.83 0.47 35.17 - 35.49 1.06
15.84 - 16.16 0.48 35.50 - 35.83 1.07 Example:
16.17 - 16.50 0.49 35.84 - 36.16 1.08 Sale Tax Due
16.51 - 16.83 0.50 36.17 - 36.49 1.09 $60.00 $1.80
16.84 - 17.16 0.51 36.50 36.83 1.10 $80.00 $2.40
17.17 - 17.50 0.52 36.84 - 37.16 1.11 $100.00 $3.00
17.51 17.83 0.53 37.17 - 37.49 1.12 $120.00 $3.60
17.84 - 18.16 0.54 37.50 - 37.83 1.13
18.17 - 18.49 0.55 37.84 - 38.16 1.14 Sale is $85.95
18.50 - 18.83 0.56 38.17 - 38.49 1.15 tax on 80.00 is 80 x .03 = 2.4(
18.84 19.16 0.57 38.50 - 38.83 1.16 tax on 5.95 = 0.18 (from char
19.17 19.49 0.58 38.84 - 39.16 1.17 total tax is 2.40 + 0.18 = $2.5
Page 13 of 13
Ordinance No 965
March 8, 2018
Resolution 18-08
Exhibit B
CITY OF MCCALL
Valley County, Idaho
NOTICE OF SPECIAL LOCAL -OPTION NONPROPERTY TAX ELECTION
NOTICE IS HEREBY GIVEN that pursuant to Resolution No. 18-08, adopted on
March 8, 2018, of the City of McCall, Valley County, Idaho, an Election will be held in
the City on
TUESDAY, May 15, 2018
between the hours of 8:00 o'clock AM (Mountain Time) and 8:00 o'clock PM (Mountain
Time), for the purpose of voting upon the question and proposition of authorizing a local -
option non -property tax in accordance with Ordinance No 965, adopted on March 8, 2018
subject to the approval of the voters of the City, providing for the implementation and
collection thereof. A copy of Ordinance No. 965 is on file and available for public
inspection during normal business hours at McCall City Hall, 216 East Park Street, McCall
Idaho.
The question to be submitted to the electors shall be by ballot reading substantially
as follows:
Shall the City of McCall adopt proposed Ordinance No. 965?
Ordinance No. 965 provides for the imposition, implementation and collection of non -property taxes for a
period of ten (10) years from its effective date, at the rate of three percent (3%) hotel -motel room and short
term rental occupancy,
The local option non -property tax revenue derived from and collected under this Chapter shall be used for direct
costs to collect and enforce the tax and only for the following public purposes:
(A) Streets, sidewalks and pathways, public transit, pedestrian crosswalks, and public transportation
(B) Construction and maintenance of cultural and recreational facilities
(C) Services for community recreational and cultural activities
(D) Public parks maintenance, development, and beautification
(E) Shelter and or spay and/or neuter of stray animals found in the City
(F) Local housing program as recommended in the McCall Housing Strategy
(G) Services for McCall marketing, advertising, tourism development, and event promotion.
(H) Mitigate the effects of tourism on the city that the general fund cannot accommodate
Qualified electors shall vote at the following polling place:
McCall -Donnelly High School Annex
401 North Mission Street
McCall, Idaho
Resolution 18-08
Exhibit B
Every person eighteen (18) years of age or older, who at the time of the specified
election is a United States citizen who has been a legal and bona fide resident of the City for
at least 30 days immediately preceding the date of the election, if properly registered as
required by law, shall be qualified to vote at said election.
Any qualified elector who, because of illness, disability, or expected absence from the
City on the date of election, will be unable to vote at the designated polling place on the
day of election, may apply to the County Clerk or City Clerk for an absentee ballot. The
application must be in writing, must be signed personally by the applicant, and must contain
the name of the elector, his/her home address, and the address to which the ballot shall be
forwarded. An application for a mail -in absentee ballot must be received by the County
Clerk not later than 5:00 p.m. on the sixth day before the election. An application for in -
person absentee voting at the absent elector's polling place described in Section 50- 448,
Idaho Code, must be received by the County Clerk not later than 5:00 p.m. on the day
before the election.
Persons who are eligible to vote may register for the special election at the office of
the Valley County Clerk, Valley County Courthouse, Cascade, Idaho, as registrar for the
City, or at the office of the McCall City Clerk, as Deputy Registrar, at City Hall, 216 East
Park Street, McCall, Idaho, during normal office hours of the City, until April 20, 2018.
Any elector who will complete his or her residence requirement or attain the requisite
voting age during the period when the register of electors is closed may register prior to the
closing of the register.
Any person who is eligible to vote may register on election day by appearing in
person at the polling place established for the election, by completing a registration card,
making an oath on the form prescribed by law, and providing proof of residence in the
manner provided by Section 34-408A, Idaho Code, as amended.
No qualified elector who is duly registered as a voter, and who continues to reside at
the same address or within the same precinct, in which he or she is registered, shall be
required to re -register.
Only those qualified electors casting valid ballots upon the proposition set forth
above shall be counted in determining the number of qualified electors voting at or
participating in the election.
DATED this 8 day of March, 2018.
CITY OF MCCALL
Valley County, Idaho
ATTEST:
fk:1/4 DJ
BessieJo Wad e ,'City Cle