HomeMy Public PortalAboutOrd. 842 - 1/2% Percent Sales Tax for McPaws and Other LOT FundingORDINANCE NO. 842
1/2 % Sales Tax Ordinance: McPaws and Other LOT Funding
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: 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.,
IDAHO SALES TAX ACT; 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; INCORPORATING LOCAL -OPTION
TAX (LOT) COMMISSION PROVISIONS OF ORDINANCE 796 TO RECOMMEND
EXPENDITURE OF REVENUES; 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. FINDING: The City Council of the City of McCall hereby finds that said City 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 said destination City for an extended period of time; that said City has a
significant economic dependence upon visitors and travelers passing through or staying in the
community and said City; and, that said visitors and travelers require services of said City which place
an undue burden upon the taxpayers of said City.
SECTION 2. DEFINITIONS: For the purposes of this Ordinance, the following terms, phases,
words and derivations shall have the meaning given herein.
(A) In the City of McCall means within the municipal boundaries of the City of McCall,
Valley County, Idaho.
(B) Person: The term "person" includes any individual, firm, co -partnership, joint venture,
association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee,
syndicate, cooperative, assignee, or any other group or combination acting as a unit.
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(C) Purchase: The term "purchase" means any transfer, rental, exchange, or barter,
conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a
consideration. A transaction whereby the possession of property is transferred but the seller retains the
title as security for the payment of the price is a purchase. A transfer for a consideration of any
publication or of tangible personal property which has been produced, fabricated, or printed to the
special order of the customer is also a purchase.
(D) Hotel -Motel Rental: The term "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, including space in an recreational vehicle park (RV Park) or
campground, except where a residence is maintained continuously under terms of a lease or similar
agreement for a period in excess of thirty (30) days.
(E) Retail sale - Sale at retail: The terms "retail sale" or "sale at retail" means a sale for any
purpose other than resale in the regular course of business or lease or rental of property in the regular
course of business where such rental or lease is taxable under section 63-3612(h), Idaho Code.
1. All persons engaged in constructing, altering, repairing or improving real estate,
are consumers of the material used by them; all sales to or use by such persons of tangible personal
property are taxable whether or not such persons intend resale of the improved property.
2. For the purpose of this chapter, the sale or purchase of personal property
incidental to the sale of real property or used mobile homes is deemed a sale of real property.
(F) Retailer: The term "retailer" includes:
1. Every seller who makes any retail sale or sales of tangible personal property and
every person engaged in the business of making retail sales at auction of tangible personal property
owned by the person or others.
2. Every person engaged in the business of making sales for storage, use, or other
consumption or in the business of making sales at auction of tangible personal property owned by the
person or others for storage, use, or other consumption.
3. Every person making more than two (2) retail sales of tangible personal property
during any twelve (12) month period, including sales made in the capacity of assignee for the benefit of
creditors, or receiver or trustee in bankruptcy, or every person making fewer sales who holds himself out
as engaging in the business of selling such tangible personal property at retail or who sells a motor
vehicle.
4. When the City Clerk determines that it is necessary for the efficient
administration of this act to regard any salesmen, representatives, peddlers, or canvassers as agents of
the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain
the tangible personal property sold by them, irrespective of whether they are making sales on their own
behalf or on behalf of such dealers, distributors, supervisors, or employers, the City Clerk may so regard
them and may regard the dealers, distributors, supervisors, or employers as retailers for the purpose of
this act.
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5. Persons conducting both contracting and retailing activities. Such persons must
keep separate accounts for the retail portion of their business and pay tax in the usual fashion on this
portion.
(G) Sale: The term "sale" means any transfer of title, exchange or barter, conditional or
otherwise, of tangible personal property for a consideration and shall include any similar transfer of
possession found by the City Clerk to be in lieu of, or equivalent to, a transfer of title, exchange or
barter. "Sale" shall also include the following transactions when a consideration is transferred,
exchanged or bartered:
1. Producing, fabricating, processing, printing, or imprinting of tangible personal
property for consumers who furnish, either directly or indirectly, the tangible personal property used in
the producing, fabricating, processing, printing, or imprinting.
2. Furnishing, preparing, or serving food, meals, or drinks and nondepreciable goods
and services directly consumed by customers included in the charge thereof.
3. A transfer of possession of property where the seller retains the title as security
for the payment of the sales price.
4. A transfer of the title or possession of tangible personal property which has been
produced, fabricated, or printed to the special order of the customer, or of any publication.
5. Admission to a place or for an event in Idaho, provided that an organization
conducting an exempt function as defined in section 527 or exempted by section 501(c)(3) of the
Internal Revenue Code, as incorporated in section 63-3004, Idaho Code, and collecting any charges for
attendance at the aforementioned event, shall not have those admission charges be defined as a sale if
the event:
(i)
Is not predominately recreational or commercial; and
(ii) Any included entertainment value is minimal when compared to the
charge for attendance; and
during the event.
recreation.
(iii) Such entity has paid sales and use tax on taxable
6. The use of or the privilege of using tangible personal
7. Providing a Hotel -Motel Rental.
8. The lease or rental of tangible personal property.
property or services used
property or facilities for
9. The intrastate transportation for hire by air of freight or passengers, except (1) as
part of a regularly scheduled flight by a certified air carrier, under authority of the United States, or (2)
when providing air ambulance services.
(H) Sales price:
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1. The term "sales price" means the total amount for which tangible personal
property, including services agreed to be rendered as a part of the sale, is sold, rented or leased, valued
in money, whether paid in money or otherwise, without any deduction on account of any of the
following:
i. The cost of the property sold. However, in accordance with such rules as the
City Clerk may prescribe, a deduction may be taken if the retailer has purchased property for some
purpose other than resale or rental, has reimbursed his vendor for tax which the vendor is required to pay
to the City or has paid the use tax with respect to the property, and has resold or rented the property prior
to making any use of the property other than retention, demonstration or display while holding it for sale
in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be
allowed to his vendor with respect to the sale of the property.
ii. The cost of materials used, labor or service cost, losses, or any other expense.
iii. The cost of transportation of the property prior to its sale.
iv. The face value of manufacturer's discount coupons. A manufacturer's discount
coupon is a price reduction coupon presented by a consumer to a retailer upon purchase of a
manufacturer's product, the face value of which may only be reimbursed by the manufacturer to the
retailer.
2. The term "sales price" does not include any of the following:
i. Retailer discounts allowed and taken on sales, but only to the extent that such
retailer discounts represent price adjustments as opposed to cash discounts offered only as an
inducement for prompt payment.
ii. Any sums allowed on merchandise accepted in payment of other merchandise,
provided that this allowance shall not apply to the sale of a "new manufactured home" or a "modular
building" as defined herein.
iii. The amount charged for property returned by customers when the amount
charged therefor is refunded either in cash or credit; but this exclusion shall not apply in any instance
when the customer, in order to obtain the refund, is required to purchase other property at a price greater
than the amount charged for the property that is returned.
iv. The amount charged for labor or services rendered in installing or applying
the property sold, provided that said amount is stated separately and such separate statement is not used
as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal
property; except that charges by a manufactured homes dealer for set up of a manufactured home shall
be included in the "sales price" of such manufactured home.
v. The amount of any tax (not including, however, any manufacturers' or
importers' excise tax) imposed by the United States upon or with respect to retail sales whether imposed
upon the retailer or the consumer.
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vi. The amount charged for finance charges, carrying charges, service charges,
time -price differential, or interest on deferred payment sales, provided such charges are not used as a
means of avoiding imposition of this tax upon the actual sales price of the tangible personal property.
vii. Delivery and handling charges for transportation of tangible personal
property to the consumer, provided that the transportation is stated separately and the separate statement
is not used as a means of avoiding imposition of the tax upon the actual sales price of the tangible
personal property; except that charges by a manufactured homes dealer for transportation of a
manufactured home shall be included in the "sales price" of such manufactured home.
viii. Manufacturers' rebates when used at the time of a retail sale as a down
payment on or reduction to the retail sales price of a motor vehicle to which the rebate applies. A
manufacturer's rebate is a cash payment made by a manufacturer to a consumer who has purchased or is
purchasing the manufacturer's product from the retailer.
ix. The amount of any fee imposed upon an outfitter as defined in section 36-
2102, Idaho Code, by a governmental entity pursuant to statute for the purpose of conducting outfitting
activities on land or water subject to the jurisdiction of the governmental entity, provided that the fee is
stated separately and is presented as a use fee paid by the outfitted public to be passed through to the
governmental entity.
x. The amount of any discount or other price reduction on telecommunications
equipment when offered as an inducement to the consumer to commence or continue
telecommunications service, or the amount of any commission or other indirect compensation received
by a retailer or seller as a result of the consumer commencing or continuing telecommunications service.
3. The sales price of a "new manufactured home" or a "modular building" as defined
in this act shall be limited to and include only fifty-five percent (55%) of the sales price as otherwise
defined herein.
4. Taxes previously paid on amounts represented by accounts found to be worthless
may be credited upon a subsequent payment of the tax provided in this chapter or, if no such tax is due,
refunded. If such accounts are thereafter collected, a tax shall be paid upon the amount so collected.
5. Tangible personal property when sold at retail for more than eleven cents ($.11)
but less than one dollar and one cent ($1.01) through a vending machine shall be deemed to have sold at
a sales price equal to one hundred seventeen percent (117%) of the price which is paid for such tangible
personal property and/or its component parts including packaging by the owner or operator of the
vending machines.
(I) Sales Tax Act shall mean the Idaho Sales Tax Act, Idaho Code 63-3601, et seq.,
including subsequent amendments thereto, which is hereby adopted by reference. The definitions
provided herein may be amended from time to time in accordance with corresponding amendments that
may be made to the Sales Tax Act.
(J) Seller: The term "seller" means every person making sales at retail or retail sales to a
buyer or consumer, whether as agent, broker or principal.
(K) Tangible Personal Property:
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1. The term "tangible personal property" means personal property which may be
seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses.
2. The term "tangible personal property" includes any computer software which is
not a custom computer program.
(i) As used in this subsection, the term "computer software" means any computer
program, part of a program or any sequence of instructions for automatic data processing equipment or
information stored in an electronic medium. Computer software is deemed to be tangible personal
property for purposes of this chapter regardless of the method by which the title, possession or right to
use the software is transferred to the user.
(ii) As used in this subsection, the term "custom computer program" means any
computer software (as defined in this subsection) which is written or prepared exclusively for a
customer and includes those services represented by separately stated charges for the modification of
existing prewritten programs when the modifications are written or prepared exclusively for a customer.
The term does not include a "canned" or prewritten program which is held or existing for general or
repeated sale, lease or license, even if the program was initially developed on a custom basis or for in-
house use. Modification to an existing prewritten program to meet the customer's needs is custom
computer programming only to the extent of the modification, and only to the extent that the actual
amount charged for the modification is separately stated on invoices, statements, and other billing
documents supplied to the purchaser.
3. The term "tangible personal property" does not include advertising space when
sold to an advertiser or its agent by the publisher of the newspaper or the magazine in which the
advertisement is displayed or circulated.
(L) Taxpayer: Any person subject to or liable for any taxes imposed by this Ordinance.
SECTION 3. IMPOSITION AND RATE OF CERTAIN NON -PROPERTY TAXES, TO -WIT:
A ONE HALF OF ONE PERCENT (1/2%) SALES TAX ON THE SALES PRICE OF ALL
PROPERTY SUBJECT TO TAXATION:
The City of McCall hereby imposes and shall collect certain local -option non -property taxes, as
follows:
(A) A municipal sales tax is hereby imposed upon each sale at retail within the City of
McCall, Idaho, at the rate of one half of one percent (1/2%) of the sales price of all property subject to
taxation under Idaho Code 63-3601, et seq., Idaho Sales Tax Act, including subsequent amendments
thereto;
(B) When the sales price involves a fraction of a dollar, said local -option non -property 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 one half of one percent (1/2%) sales tax shall be as
set forth in Exhibit A, attached hereto and made a part hereof by reference. The retailer shall calculate
the tax upon the entire amount of purchases of the consumer made at a particular time subject to this
Ordinance, 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.
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(D) All monies collected and/or retained under the provisions of this Ordinance 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 Ordinance
(E) This Ordinance, as well as Idaho State Law, provides that when there is a retail sales
transaction within the City of McCall, a local -option sales tax is imposed. For a sale of goods, a sale is
made in the City when title passes to the buyer in the City. When delivery of goods occurs in the City of
McCall title passes at the time of delivery. If goods are shipped from outside the City of McCall into the
City, the Seller must obtain a City of McCall local -option non -property tax permit pursuant to the terms
of Section 9, and the sale is subject to the local -option sales tax. Alternatively, when goods are
delivered by a seller within the City of McCall to a location outside the City, then title generally passes
outside the City, and no sales tax is owed to the City.
SECTION 4. DURATION OF TAXES: The non -property taxes authorized and collected under
this Ordinance are hereby imposed for a duration of TEN (10) years from the effective date of this
Ordinance.
SECTION 5. PURPOSES FOR WHICH THE REVENUES DERIVED FROM SAID NON -
PROPERTY TAXES SHALL BE USED:
The local -option non -property tax revenue derived from and collected under this Ordinance 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);
this amount may be adjusted annually in accordance with a resolution adopted by
the city council;
2) All additional revenue generated by this one half of one percent (1/2%) sales tax is
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.
SECTION 6. LOCAL OPTION TAX COMMISSION TO RECOMMEND EXPENDITURE
OF REVENUES:
(A) The City Council appointed seven (7) independent members to a Local Option Tax
Commission (LOT Commission) per City Ordinance 796. The LOT Commission is comprised of two
(2) members of different City Advisory Committees, one senior citizen representative, and four (4) at -
large residents.
(B) The members of the LOT Commission shall have the responsibility to develop annual
budgets and make specific recommendations to the City Council for the use of the local -option non -
property tax revenues derived from the taxes assessed pursuant to Ordinance 796 and this Ordinance, in
accordance with the uses specified in Section 5 above.
(C) The LOT Commission will annually host at least one public meeting prior to making its
recommendation to the City Council for the budget for the upcoming fiscal year. At such meeting, the
LOT Commission shall present all requests which have been made for the use of the non -property tax
revenues. Following the public meeting, the LOT Commission shall develop a proposed budget for the
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use of the said revenues to be included in the overall City budget. 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 7. AUTHORIZATION FOR CITY CLERK TO ADMINISTER, REGULATE AND
COLLECT SAID NON -PROPERTY TAXES: The City Clerk of the City of McCall is hereby
authorized and empowered to administer, regulate and collect payment of all non -property taxes adopted
and imposed by this Ordinance. Said Clerk shall have all of the powers set forth in this Ordinance
together with those additional powers necessary and proper to carry out the provisions of this Ordinance.
SECTION 8. CREATION OF A PROPERTY TAX RELIEF FUND: Pursuant to Idaho Code §
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 Ordinance 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.
SECTION 9. PERMITS REQUIRED AND ISSUANCE OF PERMITS:
(A) Every person desiring to engage in or conduct business of retail sales within this City
shall file with the City Clerk an application for a City of McCall local -option non -property 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 member or partner, 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 above, the City Clerk shall
issue to each applicant a peumit 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 Ordinance.
(C) On the face of the permit shall be fixed a municipal non -property tax number which shall
be used by the applicant as an identifying number on all filing, payment and correspondence with regard
to the non -property tax imposed under this Ordinance.
SECTION 10. METHOD FOR PAYMENT OF TAXES:
(A) The taxes imposed by this Ordinance shall be computed and paid for each calendar
month. Said taxes are due and payable to the City Clerk on or before the 20th day of the succeeding
month. The amount of tax paid shall be computed on all sales subject to taxation under this Ordinance.
Each person required to hold a City of McCall local -option non -property tax permit and number shall
file a City of McCall local -option non -property 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.
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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, but
shall require payment of taxes on a monthly basis.
(B) The first payment of taxes under this Ordinance shall be due and payable together on the
20th day of January, 2008, for that period beginning December 1, 2007, and ending December 31, 2007.
Thereafter all payments shall be made monthly.
(C) A City of McCall local -option non -property tax return shall be filed each and every
month by every person engaging in sales subject to taxation under this Ordinance 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 11. AUDITS - DEFICIENCY DETERMINATIONS:
(A) The City Clerk may order an audit of any taxpayer under this Ordinance 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 from such
information within its possession 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 over payments 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 its determination and the amount of its
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 non -property tax permit application.
SECTION 12. RE -DETERMINATION OF DEFICIENCY:
(A) Any person against whom a deficiency determination is made under this Ordinance, or
any person directly interested, may petition in writing for a re -determination within thirty (30) days after
service upon the person of notice thereof. If the petition for re -determination is not filed within the thirty
(30) day period, the determination becomes final at the expiration of the period.
(B) If a petition for re -determination is filed with 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 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
non -property tax permit.
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SECTION 13. APPEALS, INTEREST ON DEFICIENCY:
(A) When a re -determination is made, the City Clerk shall give notice to the taxpayer against
whom the re -determination is made. 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 to the City Council nor to the District Court on the determination of taxes due made by the
City Clerk unless a re -determination has been timely filed. No assessment of a deficiency in respect to
the tax imposed by this Ordinance or proceeding to collect for its collection shall be made, begun or
prosecuted until such notice has been mailed to the taxpayer and expiration of such thirty (30) day
period after notice of re -determination, nor if a protest is filed until a decision on the protest becomes
final. If the taxpayer does not protest 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 14. COLLECTIONS AND ENFORCEMENT:
As soon as practical after monthly City of McCall local -option non -property tax return and
payment is filed, the City Clerk shall examine the same and deteuiiine 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 Ordinance, or the
liability at law or in equity of any person in respect to any tax provided by this Ordinance or collecting
any such liability, the City Clerk, or duly authorized deputy, is authorized (1) to examine the books,
papers, records, or other data which may be relevant or material to the inquiry; (2) 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 15. REFUNDS, LIMITATIONS AND INTEREST:
(A) If the City Clerk determines that any amount due under this Ordinance has been paid
more than once or has been erroneously or illegally collected or computed, the City Clerk shall set forth
that fact in its records and the excess amount paid or collected may be credited on any amount due or
payable to the City Clerk for non -property 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 (1) year from the time the
payment was made unless before the expiration of such period a claim therefore is filed by the taxpayer.
(C) Interest shall be allowed on the amount of such credits or refunds at the rate of twelve
percent (12%) per annum from the date which such tax was paid.
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(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 16. RESPONSIBILITY FOR PAYMENT OF TAXES:
Every person with a duty to account for or pay over any tax imposed by this Ordinance on behalf
of a corporation, as an officer employee of the corporation, or on behalf of a partnership, as a member
employee of the partnership shall be personally liable for payment of such tax, plus penalties and
interest.
SECTION 17. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION:
(A) The amount of taxes imposed under this Ordinance 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 hereafter.
(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
re -determination or any appeal therefrom.
(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 18. SUCCESSORS' LIABILITY:
(A) If a vendor liable for any amount of tax under this Ordinance sells out his business or
stocks and goods, 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 Ordinance until such time as the vendor produces
receipt stating that no amount is due.
(B) If the purchaser of business or stock of goods fails to withhold from the purchase price as
above required, they are personally liable for the payment of the amount required to be withheld by
them.
SECTION 19. GENERAL ADMINISTRATION BY CITY CLERK:
(A) The City Clerk shall enforce the provisions of this Ordinance 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
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administration of this Ordinance, and may delegate authority to its representatives to conduct hearings,
or perform other duties imposed by this Ordinance.
(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 Ordinance 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 20. PENALTIES:
(A) Any person who violates any provision of this Ordinance shall be guilty of a
misdemeanor, punishable by up to six (6) months in the county jail, and/or One Thousand Dollar
($1000.00) fine, or both. Furthermore, each month in which a person fails to report, or intentionally fails
to accurately compute, or intentionally fails to accurately disclose the total amount of sales or rentals or
the amount of tax to be paid, as imposed under this Ordinance, shall be considered a separate offense.
(B) Any person who violates any provision of this Ordinance shall have his City of McCall
local -option non -property 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
Ordinance 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 Ordinance.
(C) The City Clerk, whenever it is deemed necessary to insure compliance with this
Ordinance, may require any person subject to this Ordinance to place with it such security as it may
deteitiiine. 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 Ordinance. 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 person who violates any provision of this Ordinance shall have all City of McCall
local -option non -property tax permits revoked.
(E) Any amount of tax due under this Ordinance for which a person fails to report or
accurately compute, shall became 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's fees, in a Court of competent jurisdiction.
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(F) For the purposes of proper administration of this Ordinance, and to prevent evasion of
said local -option non -property taxes, the burden of proving that a sale or rental is not a sale under this
Ordinance is upon the person who makes the sale or rental in question.
SECTION 21. PENALTY CHARGES:
(A) Any person who is required to collect and pay over any tax imposed by this Ordinance
and fails or refuses to pay over to the City the same when due in accordance with Section 9,
hereinabove, shall be liable and pay a penalty change equal to five percent (5%) of the tax not paid, or a
minimum of $10 (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.
(B) Any person who is required to collect, truthfully account for, and pay over any tax
imposed by this Ordinance 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 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 Ordinance.
SECTION 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 Ordinance, or to
permit any non -property 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 Ordinance, 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 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 Ordinance as to secrecy, the Commissioner of Internal
Revenue of the United States or his delegate or the proper officer of any state imposing a tax to inspect
ORDINANCE 842
November 6, 2007 Election : One Half of One Percent (1/2%) Sales Tax: McPaws and Other LOT Funding
Page 13 of 16
the non -property 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 the Ordinance shall prohibit a taxpayer, or authorized representative upon
proper identification, from inspecting and copying his own non -property tax returns and information
supplied therewith.
SECTION 24. 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 25. REPEALER CLAUSE: All Ordinances or parts thereof in conflict herewith are
hereby repealed.
SECTION 26. EFFECTIVE DATE: This Ordinance shall be in full force and effect on
December 1, 2007, after voter approval, passage by City Council and Mayor, and publication according
to law prior to December 1, 2007.
PASSED BY THE CITY COUNCIL and approved by the Mayor this 23rd day of August, 2007.
William Robertson
Mayor
Fred G. Quiel
Acting City Clerk
ORDINANCE 842
November 6, 2007 Election : One Half of One Percent (1/2%) Sales Tax: McPaws and Other LOT Funding
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CITY OF McCALL
SALES TAX SCHEDULE
BRACKET SYSTEM - 1/2% RATE
Effective Date - December 1, 2007
$0.01 - $0.49 $.00 50.50 - 51.49 .255
0.50 - 1.49 .005 51.50 - 52.49 .26
1.50 - 2.49 .01 52.50 - 53.49 .265
2.50 - 3.49 .015 53.50 - 54.49 .27
3.50 - 4.49 .02 54.50 - 55.49 .275
4.50 - 5.49 .025 55.50 - 56.49 .28
5.50 - 6.49 .03 56.50 - 57.49 .285
6.50 - 7.49 .035 57.50 - 58.49 .29
7.50 - 8.49 .04 58.50 - 59.49 .295
8.50 - 9.49 .045 59.50 - 60.49 .30
9.50 - 10.49 .05 60.50 - 61.49 .305
10.50 - 11.49 .055 61.50 - 62.49 .31
11.50 - 12.49 .06 62.50 - 63.49 .315
12.50 - 13.49 .065 63.50 - 64.49 .32
13.50 - 14.49 .07 64.50 - 65.49 .325
14.50 - 15.49 .075 65.50 - 66.49 .33
15.50 - 16.49 .080 66.50 - 67.49 .335
16.50 - 17.49 .085 67.50 - 68.49 .34
17.50 - 18.49 .090 68.50 - 68.49 .345
18.50 - 19.49 .095 69.50 - 70.49 .35
19.50 - 20.49 .10 70.50 - 71.49 .355
20.50 - 21.49 .105 71.50 - 72.49 .36
21.50 - 22.49 .11 72.50 - 73.49 .365
22.50 - 23.49 .115 73.50 - 74.49 .37
23.50 - 24.49 .12 74.50 - 75.49 .375
24.50 - 25.49 .125 75.50 - 76.49 .38
25.50 - 26.49 .13 76.50 - 77.49 .385
26.50-27.49 .135 77.50-78.49 .39
27.50 - 28.49 .14 78.50 - 78.49 .395
28.50 - 29.49 .145 79.50 - 78.49 .40
29.50 - 30.49 .15 80.50 - 78.49 .405
30.50 - 31.49 .155 81.50 - 82.49 .41
31.50 - 32.49 .16 82.50 - 83.49 .415
32.50 - 33.49 .165 83.50 - 84.49 .42
33.50 - 34.49 .17 84.50 - 85.49 .425
34.50 - 35.49 .175 85.50 - 86.49 .43
35.50 - 36.49 .18 86.50 - 87.49 .435
36.50 - 37.49 .185 87.50 - 88.49 .44
37.50 - 38.49 .19 88.50 - 89.49 .445
35.50 - 39.49 .195 85.50 - 90.49 .45
39.50 - 40.49 .20 90.50 - 91.49 .455
40.50 - 41.49 .205 91.50 - 92.49 .46
41.50 - 42.49 .21 92.50 - 93.49 .465
42.50 - 43.49 .215 93.50 - 94.49 .47
43.50 - 44.49 .22 94.50 - 95.49 .475
44.50 - 45.49 .225 95.50 - 96.49 .48
45.50 - 46.49 .23 96.50 - 97.49 .485
46.50 - 47.49 .235 97.50 - 98.49 .49
47.50 - 48.49 .24 98.50 - 99.49 .495
48.50 - 49.49 .245 $99.50 - $100.49 $0.50
49.50 - 50.49 .25
ORDINANCE 842
November 6, 2007 Election : One Half of One Percent (1/2%) Sales Tax: McPaws and Other LOT Funding
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STATE OF IDAHO}
}
County of Valley }
City of McCall
Certificate of Recording Officer
I, the undersigned, the duly appointed, qualified, City Clerk of the City of McCall, 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 the City of McCall, Idaho, and that I am statutory custodian of all laws, ordinances and resolutions
of said City.
2. That the attached Ordinance No. 842 is a true and correct copy of an ordinance passed at a regular meeting of
the Council of the City of McCall held on August 23, 2007 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 and that a legally sufficient number of members of the
Council 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 and affixed the official seal of the City of McCall, Idaho this 24th
day of August 2007.
Fred G. Quiel, Acting City Clerk
ORDINANCE 842
November 6, 2007 Election : One Half of One Percent (1/2%) Sales Tax: McPaws and Other LOT Funding
16