HomeMy Public PortalAboutAB 18-014 LOT Ordinance Changes
McCALL CITY COUNCIL 216 East Park Street
AGENDA BILL McCall, Idaho 83638
Number AB 18-14
Meeting Date January 11, 2018
AGENDA ITEM INFORMATION
Originator
SUBJECT:
Department Approvals Initials or
Supporter
Mayor / Council
3% Occupancy Local Option Tax – Request for
City Manager Originator
Approval of Recommended Changes
Clerk
Treasurer
Community Development
Police Department
Public Works
Golf Course
Parks and Recreation
COST IMPACT: N/A
Airport
FUNDING N/A
Library
SOURCE:
Information Systems
TIMELINE: N/A
Grant Coordinator
SUMMARY STATEMENT:
Early in 2017, Council requested that the City Attorney supply a legal analysis of how the City currently
disburses Local Option Tax dollars and whether it is in compliance with the Article 8, Section 4 of the Idaho
State constitution that states:
SECTION 4. COUNTY, ETC., NOT TO LOAN OR GIVE ITS CREDIT
No county, city, town, township, board of education, or school district, or other subdivision, shall lend, or
pledge the credit or faith thereof directly or indirectly, in any manner, to, or in aid of any individual,
association or corporation, for any amount or for any purpose whatever, or become responsible for any
debt, contract or liability of any individual, association or corporation in or out of this state.
In an effort to maintain the integrity of the intent of the Local Option Tax to mitigate the effects of tourism
and comply with the state constitution, the City’s Attorney, per the request of the Council, has developed
the recommended changes to the Ordinance that will go to the voters in May 2018. In addition to the
recommended changes to the ordinance, the City Attorney has provided Application Instructions for anyone
who may want to apply for funds. A Special Community Meeting has been scheduled for February 7, 2018
at 6:00 pm to educate the public on the changes to the Ordinance that will be on the ballot in May 2018.
The Recommended Changes, Application Instructions, and Attorney analysis memo are attached.
RECOMMENDED ACTION:
Approve the attorney recommended changes and direct staff to develop a final ordinance to be on the May
2018 ballot.
RECORD OF COUNCIL ACTION
MEETING DATE ACTION
February 23, 2017 Council requested Legal Opinion on the allowable uses of LOT Funds
June 29, 2017 Council directed staff to get feedback from the community before moving forward
October 12, 2017 Keep the survey open, have a preliminary work session at a regular meeting and then on November
30th inviting the Local Option Tax Commission to attend.
November 9, 2017 Council had some suggested changes: 10 year term, add housing, and clarify public purpose
November 30, 2017 Council asked City Attorney for some clarifying language for the ordinance to reflect the results of
the attorney opinion on legal disbursement of LOT Funds