HomeMy Public PortalAboutOrd. 652A - Designating 1% Sales Tax Funds to Deinhard-Boydstune
ORDINANCE NO. 652
AN ORDINANCE OF THE CITY OF McCALL, IDAHO, IMPOSING, SUBJECT TO
FAVORABLE VOTE OF THE ELECTORATE, A RESORT CITY 1% SALES TAX
ON ALL GOODS AND SERVICES THE SALE OF WHICH ARE TAXED BY THE
STATE OF IDAHO UNDER CHAPTER 36 OF TITLE 63 OF THE IDAHO CODE;
SPELLING OUT PROVISIONS OF THE McCALL CITY CODE TO BECOME
EFFECTIVE UPON VOTER APPROVAL OF THE TAX; REPEALING PROVISIONS
OF THE CITY CODE RELATING TO THE EXPIRED `BED AND BOOZE' TAX,
DENOTING TITLE 7 OF THE McCALL CITY CODE AS "FINANCE" AND
CODIFYING THE TAX TO IT; AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF McCALL,
IDAHO, AS FOLLOWS:
Section 1. The Mayor and Council find that McCall is a city of less than 10,000
population that derives the major portion of its economic well-being from
businesses catering to recreational needs and meeting needs of people traveling to
this destination city for an extended period of time. The last official census for
the City was slightly in excess of a population of 2,000, and various annexations
and growth may have raised that number to 2,500. Shore Lodge, the Woodsman,
the McCall Hotel, and various bed and breakfast inns are apparently doing well,
and are major employers. Both these hotels/motels and the restaurant business are
visibly supported by summer vacation and winter skiing seasons. These
businesses exist in the community well beyond the capacity of a town of 2,500
souls to support. Ponderosa State Park numbers its visitors in the tens of
thousands, well beyond the capacity of this City to generate.
Section 2. The McCall City Code, Title VII, is named "Finance," and all matters relating
to tax revenue, revenue sharing, designated funds, budgeting, procedures for
purchasing, and expenditures shall be codified to it in the fullness of time.
Section 3. Chapter 12, Nonproperty Taxes, of Title 4, McCall City Code, is repealed
effective immediately.
Section 4. Title VII of the McCall City Code is amended by adding thereto the matter
following Chapter 1.
Designated Funds
7-1-010. Deinhard-Boydstun Connector Fund; City Property Tax
Relief Fund.
(A) There is established a separate, restricted fund to be known as the
Deinhard-Boydstun Connector Fund, to which shall be deposited all
proceeds received by the city from the City sales tax, as well as earnings
upon such proceeds. Amounts placed in the Deinhard-Boydstun
Connector Fund may be disbursed only pursuant to an appropriations
ordinance appropriating such amounts for right of way, engineering, and
construction of roadway, bridge, pedestrian way, and signalization
improvements for the Connector between Highway 55 at Deinhard Lane
and Highway 55 at Boydstun Street, as a City street.
(B) There is established a separate, restricted fund to be known as the City
Property Tax Relief Fund, into which shall be placed all excess proceeds
received by the City from the City sales tax, as well as earnings upon such
excess after placement into the Fund. "Excess proceeds" for such
purposes are amounts received during a given fiscal year in excess of the
ORDINANCE NO. 652 page 1 of 3
printed October 7,1993
amount anticipated in the budget for such fiscal year. Amounts placed in
this Fund shall be disbursed pursuant to the annual appropriations
ordinance to replace city property taxes which would otherwise have been
levied with respect to the ensuing fiscal year.
Chapter 2.
Sales Tax
7-2-010. Resort Cities Sales Tax.
(A) An excise tax is hereby imposed at the rate of 1% of the sales price upon
each sale at retail which is taxed by the State of Idaho under Title 63,
Chapter 36, Idaho Code, which sale is made by a vendor from a place of
business within the City limits of the City of McCall; and
(B) An excise tax is hereby imposed at the rate of 1% of the sales price upon
each sale at retail which is taxed by the State of Idaho under Title 63,
Chapter 36, Idaho Code, which sale is made by a vendor anywhere and
which respects goods sold F. O. B. a location within the City limits of the
City of McCall; and
(C) The provisions of Title 63, Chapter 36, Idaho Code, shall govern the
definition of terms used in this section, and provisions of that Chapter
which prescribe conduct or the effect of conduct with respect to the State
sales and use taxes shall apply to the tax levied by this section to the end
that sales and uses taxable under the Idaho Code, and only those taxable
under the Idaho Code, are taxable under this Chapter of the McCall City
Code.
7-2-020. Contract with State Tax Commission. The Treasurer is
authorized to negotiate a contract with the Idaho Tax Commission for the
collection and administration of the tax levied under Section 7-2-010 (A),
the tax levied under Section 7-2-010 (B), either, or both, in like manner
and under the definitions, rules and regulations of the tax commission for
the collection and administration of the state sales tax under Chapter 36,
Title 63, Idaho Code. The Treasurer or his designee is authorized to
exercise the right granted to the City by the Idaho Code to review and
audit records of collection and the returns of taxpayers.
7-2-030. Purposes. The exact purposes for which the revenues derived
from this tax are to be used are to fund the right of way, engineering, and
construction of roadway, bridge, pedestrian way, and signalization
improvements for the Connector between Highway 55 at Deinhard Lane
and Highway 55 at Boydstun Street, as a City street.
7-2-040. Duration. The tax shall be levied on taxable occurrences between
January 1, 1994 and December 31, 2000.
7-2-050. Violation. The failure or refusal of a vendor to collect the tax
imposed by this Chapter shall be a misdemeanor, except under such
circumstances as constitute a felony in fact prosecuted by the Prosecuting
Attorney under State law. Each sale which is the subject of a failure or
refusal shall constitute a separate offense.
Section 5. At the General Election in November, 1993 the Clerk shall see to the
placement on the ballot of the following question, which the voter may answer by
marking a box next to the word "yes" or the word "no:"
SHALL THE CITY OF McCALL BE AUTHORIZED TO ADOPT, AND
IMPLEMENT ORDINANCE 652, IMPOSING A ONE -PERCENT (1%)
ORDINANCE NO. 652 page 2 of 3
printed October 7,1993
SALES TAX, AND TO COLLECT SUCH TAX (pursuant to Idaho Code
50-1043 through 50-1049, called "The City Property Tax Alternatives Act
of 1978," which allows resort cities to impose local option taxes, including
a general sales tax as proposed). THE RECEIPTS FROM THIS TAX
SHALL BE USED ONLY TO FUND THE DEINHARD-BOYDSTUN
CONNECTOR LINKING HIGHWAY 55 AT DEINHARD LANE WITH
HIGHWAY 55 AT BOYDSTUN STREET, INCLUDING RIGHT OF
WAY, A ROADWAY, A PEDESTRIAN WAY, A BRIDGE, AND
SIGNALIZATION; AND SUCH TAX TO BE IMPOSED FOR A
PERIOD OF SEVEN YEARS, UNLESS FIRST REAUTHORIZED FOR
A LONGER PERIOD BY ANOTHER VOTE OF THE ELECTORATE.
Section 6. This Ordinance shall be in full force and effect from and after its passage,
approval and publication as required by law, if approved by the voters at the
special election on November 2, 1993.
Passed and approved October 7, 1993.
Laurence A. Smith, Jr.
Mayor
ATTEST:
Arthur : /Schmidt,
City Clerk
ORDINANCE NO. 652 page 3 of 3
printed October 7,1993
STATE OF IDAHO )
COUNTY OF VALLEY)
CERTIFICATE OF RECORDING OFFICER
ss
I, the undersigned, the duly appointed, qualified, City Clerk of
McCall City, Idaho, do hereby certify the following:
1. That pursuant to the provisions of Section 50-207, Idaho
Code, I keep a correct journal of the proceedings of the Council of
McCall City, Idaho, and that I am the statutory custodian of all laws,
ordinances and resolutionsof said City.
2. That the attached Ordinance No. 6 So2 is a true and correct
copy of an ordinance passed at a regular meeting of the Council of
McCall City held on (tV041A4 7 , 1993, and duly recorded in my
office; and
3. That said regular meeting was duly convened and held in all
respects in accordance with law and to the extent required by law, due
and proper notice of such meeting having been given; that a legal
quorum was present throughout the meeting and that a legally
sufficient number of members of the Council of McCall City voted in
the proper manner and for the passage of said ordinance; and that all
other requirements and proceedings incident to the proper adoption and
passage of said ordinance have been duly fulfilled, carried out and
observed; and that I am authorized to execute this certificate.
IN WITNESS WHEREOF, I have hereunto set my hand�nd affixed the
official seal of the City of McCall, Idaho, this 8 — day of
C e4 sAasLA-- , 1993 .
Arthur J midt, �ity Clerk
(Seal of the City)
Publisher's Affidavit of Publication
STATE OF IDAHO
T.ss
County of Valley
I, Ramona A. George, being duly sworn and say, I am the receptionist
of The Central Idaho Star -News, a weekly newspaper published at McCall, in
the County of Valley, State of Idaho; that said, newspaper is in general
circulation in the county of aforesaid and is a legal newspaper; that the
NOTICE OF ORDINANCE 652, a copy of which is enclosed hereto and is a
part hereof, was published in said newspaper once a week for one consecutive
wees 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 October 14, 1993 and
en • • October 14, 1993.
Subsc ibed and sworn before m 3�jjs the tj;, day of October, 1993.
STATE OF IDAHO
COUNTY OF VALLEY
On this 14th day of October, in the year of 1993, before me, a Notary
Public, personally appeared Ramona A. George, 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 acknowl-
edged to me that she executed the same.
,)
,f
i ,\N.
)+11411',�..\\`\�
Tom Grote
Notary Public for Idaho
Residing at McCall, Idaho
Commission Expires: 1999
i ORDINANCE NO.652
AN ORDINANCE OF THE CITY OF
McCALL, IDAHO: IMPOSING, SUBJECT
TO FAVORABLE VOTE OF THE ELEC-
TORATE, A RESORT CTTY 1%SALES TAX
'ON ALL GOODS AND SERVICES THE
' SALE OF WHICH ARE TAXED BY THE
STATE OF IDAHO UNDER CHAPTER 36 .
OFTTTLE 63 OF THE IDAHO CODE; SPELL-
ING OUT PROVISIONS OF, THE McCALL
CITY CODE TO BECOME EFFECTIVE
UPON VOTER APPROVAL OF THE TAX; '
REPEALING PROVISIONS OF THE ,CITY'
CODE RELATING TO THEBXPIRED'BED
AND BOOZE' TAX, DEMOTING 111T:E 7
OF THE McCALL CITY CODE AS "FI-
NANCE" AND CODIFYING THE TAX TO
IT; AND PROVIDING AN EFFECTIVE
DATE.
BE IT ORDAINED BY THE MAYOR
AND COUNCIL OF THE CITY OFMcCALL,
IDAHO, AS FOLLOWS:
Section 1: The Mayor and Council find that
McCall is a city of less than 10,000 population
that derives•the major portion of its economic
well-being. from nbusinesses catering to recre-
ational needs and meeting needs of people
traveling to this destination city for an ex-
tended period of time. The last official census
for the City was slightly in excess of a popula
non of 2,000, and various annexations and
growth may have raised that number to 2,500.
Shore Lodge, the Woodsman, the McCall Ho-
tel, and various bed and breakfast inns are
apparently doing well, and are major employ-
ers. Both these hotels/motels and the restaurant
I business are visibly supported .by summer va-
cation and winter skiing 'seasons. These
businesses exist in the community well beyond
the capacity of a town of 2,500 souls to support.
Ponderosa State Park numbers its visitors in the
tens of thousands, well beyond the capacity of
this City to generate.
, Section 2. The McCall City Code, Title
VII, is named "Finance," and all,matters relat-
kg to tax revenue, revenue sharing, designated
funds, budgeting, procedures for purchasing,
and expenditures shall be codified to it in the
_ fullness of time. _ - :.- _
Section 3. Chapter 12, Nonproperty Taxes,
of Title 4, McCall City Code, is, repealed effec-
five immediately.
Section 4. Title V1I of the McCall City
Code is amended by adding thereto the matter
following Chapter 1.
�'DesignaLed Funds "'
7-1-010: Deinhard-Boydstun Connector
Fund; City Property Tax Relief Fund.
. (A) There is established a separate, re-
stricted fund. to be known as the
Deinhard-Boydstun Connector Fund, to which
i shall be deposited all'proceeds received by the
I city from the City sales tax, as well as earnings
I upon such proceeds. Amounts placed in the
Deinhard-Boydstun Connector Fund may be
f disbursed only pursuant toan appropriations
ordinance appropriating such amounts forright
. of way, erigmeermg, and construction of road-
way, bridge, pedestrian way, and signalization
improvements for the Connectorbetween High •
-
way 55 at Deinhard Lane and Highway55
I. at Boydstun Street, as a City street.
f (B) There is established a separate, re-
stricted fund to be known as the City Property
Tax Relief Fund, into which shall be placed all
excess proceeds received by the City from the
City sales tax, as well as earnings, upon such
excess after placement into the Fund. "Excess
proceeds" for such purposes are amounts re-
ceived during a given fiscal year in excess of
the amount anticipated in the budget for such
fiscal year. Amounts placed M this Fund shall
be disbursed pursuant to the annual appropria-.
lions ordinance to. replace city property taxes
which would otherwise have been levied with
respect to the ensuing ftscalyear. ,
. Chapter 2.
Sales Tax '
7-2-010. ,Resort Cities Sales Tax.
(A). An excise tax is hereby imposed at the
' 'rate of 1% of the sales price upon each sale at
' retail which is taxed by the State of Idaho under
' . Title 63, Chapter 36, Idaho Code, which sale is
made by a vendor from a place of business
withinthe City limits of the City, of McCall; and
r (B) An excise taxis hereby imposed at the
rate of 1% of the sales price upon each sale at
retail which is taxed by the State of Idaho under
Title 63, Chapter 36, Idaho Code, which sale is
made by a vendor anywhere and which re-
spects goods sold F. O. B. a location within the
City limits of the City of McCall; and.
(C) The provisions of Title 63, Chapter 36, ,,
Idaho Code, shall govem the definition of tents
used m this section, and provisions of that
Chapter whicii'piescribe conduct or the effect'
of conduct with respect to the State sales and '
use taxes shall apply to the tax levied by this
section to the end that sales and uses taxable
under the Idaho Code, and only those taxable
under the Idaho Code, are taxable under this
Chapter of the McCall Chi ' ' P_ `__ _ ________
-7=2=020: 'Contract with. State Tax Corn: -
mission. The Treasurer is authorized to
negotiate a contract with the Idaho Tax Com-
mission forthe collection and administration of
the tax levied under Section 7-2-010 (A), the
tax levied under Section 7-2-010 (B), either, or
both, in like manner and under the definitions,
rules and regulations of the tax commission for i
the collection and administration of the state
sales tax under Chapter 36, Title 63, Idaho
Code. The Treasurer or his designee is autho-
rized to exercise the right granted to the City by
the Idaho Code to review and audit records of
collection and the retums of taxpayers.
7-2-030. Purposes. The exact purposes for
which the revenues derived from this tax are to
be used are to fund the right of way, engineer-
ing, and construction of roadway, bridge,
pedestrian way, and signalization improvements
for' the Connector between Highway 55 at
Deinhard Lane and Highway 55 at Boydsnin ,
Street, as a City street.
7-2-040. Duration. The tax shall be levied
on taxable occurrences between January 1,. ,
1994 and December 31, 2000. 4
7-2-050. Violation. The failure or refusal
of a vendor to collect the tax imposed by this
Chapter shall be a misdemeanor, except under
such circumstances as constitute a felony in , I
'fact prosecuted by the Prosecuting Attomey
understate law. Each sale which is the subject
of a failure or refusal shall constitute a separate !
offense. - .
Section 5. • At the General Election in No-
vember, 1993 the Clerk shall see to the
placement on the ballot of the following ques-
tion, which the voter may answer by marling a
box next to the word "yes'' or the word "no:"
SHALL THE • CITY OF McCALL BE
AUTHORIZED TO ADOPT, AND IMPLE-
MENT ORDINANCE 652, IMPOSING A
ONE -PERCENT • (1%) .SALES TAX, AND
TO COLLECT SUCH TAX (pursuant toIdaho
Code 50-1043 through 50-10449, called "The
City Property Tax Alternatives Act of 1978,"
which allows resort cities to impose local op-
tion taxes, including, a general sales tax as
proposed). THE RECEIPTS FROM THIS
TAX SHALL BE USED ONLY TO FUND
THE DEINHARD-BOYDSTUN CONNEC-
TOR LINKING HIGHWAY 55 AT
DEINHARD LANE WITH HIGHWAY 55
AT BOYDSTUN STREET, INCLUDING
RIGHT OF WAY, Ai ROADWAY, A PEDES-
• TRIAN WAY, A BRIDGE, AND
SIGNALIZATION; AND SUCH TAX TO BE
IMPOSED FOR A PERIOD OF SEVEN
YEARS, UNLESS FIRST REAUTHORIZED
FOR A LONGER PERIOD BY ANOTHER
VOTE OF THE ELECTORATE.
Section 6. This Ordinance shall be in full
force and effect from and after its passage,
approval and publication as required by law, if
approved by the voters at the special election
on November 2, 1993.
Passed and .approved October 7,1993.
' Laurence A. Smith, Jr., Mayor
ATTEST: Arthur. J. Schmidt, City Clerk