HomeMy Public PortalAboutResolution 07-11 Assessing the Local-Option Sales TaxRESOLUTION NO. 07-11
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 AN
ORDINANCE ASSESSING A LOCAL -OPTION SALES 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 taxes on property sold within the City; 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 a stable funding source is
needed for stray animal control, including contracting for animal shelter services,
and additional funding is needed for other programs deemed eligible for funding
by the City Council, upon recommendation of the Local Option Tax Commission;
and
WHEREAS, A one half of one percent (1/2%) tax on the sales price of all
property subject to taxation under Idaho Code 63-3601, et seq. would provide such
a stable funding source ; and
WHEREAS, the local -option sales tax on property subject to taxation
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 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 SALES 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
people catering to recreational needs and meeting needs of people traveling to
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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 property sales tax by the
qualified electors voting at the election for which provision is hereinafter made,
Ordinance No.842, adopted on August 23, 2007 pursuant to the provisions of
Sections 50-1046 to 50-1047, Idaho Code, as amended, shall take effect
immediately upon the canvass of the returns of the special election and
compliance by the City with Section 50-1047, Idaho Code, as amended. Said
Ordinance is attached hereto as Exhibit "A" and provides, in part, that the City
shall collect certain local -option property taxes, as follows:
(A) A one-half of one percent (1/2%) sales tax upon part or all of sales
subject to taxation under chapter 36, title 63, Idaho Code as defined in Ordinance
No. 840; and,
(B) 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.
(C) 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.
(D) The local -option non -property tax revenue derived from and
collected under the Ordinance shall be used for the following purposes:
1) The first $200,000 annually will be provided for stray animal
control, including contracting for animal shelter services,
such services currently provided for the City by McPaws
Regional Animal Shelter (McPaws, Inc.);
2) All additional revenue generated by this '/z% sales tax is
needed for other programs deemed eligible for funding by
the City Council, upon recommendation of the Local Option
Tax Commission (ref. Ordinance No.796);
3) Direct costs to collect and enforce the tax.
(E) The City Council appointed an independent Local Option Tax
Commission whose responsibility it shall be to develop annual budgets and make
specific recommendations for the use of the revenues derived from said taxes, in
accordance with the uses approved in the previous paragraph, per City
Ordinance No. 796. Said revenues shall not be used to supplement the City of
McCall General Fund, except as specifically provided in the preceding
paragraph.
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Section 2: GENERAL ELECTION
The City Election will be conducted at the time of the State general
election called within the City to be held on Tuesday, November 6, 2007, 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 City 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.
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 November 6, 2007, 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:
Legion Hall, Lower Level of City Hall
216 East Park Street
McCall, Idaho
The City Clerk shall appoint an election judge and election clerks for each
polling place for the election, which officials shall be qualified City electors. The
City 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 City 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.
form:
Section 4: BALLOT PROPOSITION
The ballot proposition for the election shall be in substantially the following
CITY OF MCCALL
Valley, Idaho
CITY ELECTION LOCAL -OPTION NONPROPERTY TAX ELECTION
November 6, 2007
Shall Ordinance No.842, adopted by the Mayor and Council of the City of McCall
on August 23, 2007, subject to the approval of the voters of the City, providing for
the imposition and collection for a period of TEN (10) years from its effective date
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of certain non -property taxes, be approved? The Ordinance provides, in
pertinent part:
(A) A one-half of one percent (1/2%) sales tax upon part or all of sales subject
to taxation under chapter 36, title 63, Idaho Code as defined in Ordinance No.
842.
(B) The revenues derived from said taxes shall be used only for the following
purposes:
1) The first $200,000 annually will be provided for stray animal
control, including contracting for animal shelter services,
such services currently provided for the City by McPaws
Incorporated (McPaws Regional Animal Shelter, or McPaws,
Inc.); this amount may be adjusted annually in accordance
with a resolution adopted by the City council;
2) All additional revenue generated by this '/2% sales tax as
needed for other programs deemed eligible for funding by
the City Council, upon recommendation of the Local Option
Tax Commission;
3) Direct costs to collect and enforce the tax.
(C) The McCall City Council has appointed an independent Local Option Tax
Commission whose responsibility it shall be to develop annual budgets and make
specific recommendations for the use of the revenues derived from said taxes, in
accordance with the uses approved in the previous paragraph, per City
Ordinance 796. Said revenues shall not be used to supplement the City of
McCall General Fund, except as specifically provided in the preceding
paragraph.
INSTRUCTIONS TO VOTERS: To vote on the foregoing proposition,
please make a cross (X) or other mark in the space to the right of the
words "IN FAVOR OF adopting Ordinance No. 842 authorizing a local -
option non_property tax as provided by Ordinance No. 842" or "AGAINST
the adopting Ordinance No. 842 authorizing a local -option nonproperty tax
as provided by Ordinance No. 842" according to the way you desire to
vote on the question. If you, by mistake or accident, mark, tear, deface, or
otherwise mutilate this ballot, please return it to the election Judge and
obtain another ballot.
IN FAVOR OF adopting Ordinance No. 842 authorizing a
local -option non_property sales tax of one-half percent (1/2%) upon part or
all of sales subject to taxation under chapter 36, title 63, Idaho Code as
defined in Ordinance No.842. L ]
AGAINST adopting Ordinance No. 842 a local -option non_property sales
tax of one-half percent (1/2%) upon part or all of sales subject to taxation
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under chapter 36, title 63, Idaho Code as defined in Ordinance No. 842. .
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Section 5: ELECTION EXPENSES
The City 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 City 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 October 12, 2007. 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 City 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 City Clerk shall furnish copies of the same on application at
the McCall City Hall 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
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publication, copies of the sample ballot may be posted in at least three 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.
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 City 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 11: 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.
DATED this 23rd day of August, 2007.
CITY OF MCCALL
Valley County, Idaho
By
ATTE�fi`: / J William Robertson, Mayor
Fred G. Quiel, Acting City Clerk
(SEAL)
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