The URL can be used to link to this page

Home My Public Portal About09-18 Affidavit Ord 926 Star News Inv. 35852 2014-Publisher's Affidavit of Publication STATE OF IDAHO County of Valley }.SS I, Kim C. Drake, being duly sworn and say, I am the receptionist of The Star -News, a weekly newspaper published at McCall, in the County of Val- ley, State of Idaho; that said newspaper is in general circulation in the county of afore said and is a legal newspaper; that the PUBLIC NOTICE, a copy of which is enclosed hereto and is a part hereof, was published in said newspaper once a week for a period of one week 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 September 18, 2014 and ended September 18, 2014. Subscribed ark' sworn before me this the 18th day of September, 2014. STATE OF IDAHO COUNTY OF VALLEY On this 18th day of September in the year of 2014, before me, a Notary Public, personally appeared Kim C. Drake, 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. 'si*ti111 t«,,,,,, �l MTi �GRo b• �O•N�•~4,,, • • *OT A R; It `E 4...„lb 1 E or vo %noIWO Tom Grote Notary Public for Idaho Residing at McCall, Idaho Commission Expires 2/8/18 A SUMMARY OF ORDINANCE NO.926 PASSED BY THE CITY OF MCCALL, IDAHO 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 IMPOSI- TION OF CERTAIN NON -PROPERTY TAXES, TO WIT: A ONE PERCENT (1 %) 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; CREATION OF A CAPITAL INFRASTRUCTURE ADVISORY COMMIT- TEE TO RECOMMEND EXPENDITURE OF REVENUES; REQUIRING THE ESTABLISHMENT OF BUDGET LINE ITEMS FOR USE OF GENERAL AND ENTERPRISE FUND REVENUES FOR CAPITAL INFRASTRUCTURE REPAIR, REPLACEMENT AND MAINTENANCE; 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 COLLEC- TION; ESTABLISHING SUCCESSOR'S LIABILITY; PROVIDING FOR GENERAL ADMINISTRATION BY CITY CLERK; PRO- VIDING PENALTIES AND PENALTY CHARGES; PROVIDING EXEMPTIONS; PROVIDING CONFIDENTIALITY OF INFORMA- TION; PROVIDING FOR SEVERABILITY; AND, PROVIDING AN EFFECTIVE DATE OF THIS ORDINANCE. The principal provisions of the Ordinance provide: A. that the City of McCall has a significant economic dependence upon visitors and travelers that require services which place an undue burden upon the taxpayers of McCall B. for the imposition and collection of an additional one percent (1%) tax on the sales price of all property subject to taxation under Idaho Code § 63 3601, et. seq., the Idaho Sales Tax Act, for a period of ten (10) years from the effective date of the Ordinance C. a definition for the following terms: Hotel Motel Rental, City of McCall, Person, Purchase, Retail sale, Sale at retail, Retailer, Sale, Sales price, Sales Tax Act, Tangible Personal Property, Taxpayer D. that the use of the additional tax collected under the Ordinance shall be used: 1. for the direct costs to collect and enforce the additional sales tax; 2. for street replacement and resurfacing; 3. for sidewalks along streets in commercial areas to comply with ADA standards; 4. to repair or replace underground utility infrastructure including sewer collection, water distribution, storm water management, and other utilities in conjunction with street replacement and/or repair; 5. for pathways for safe pedestrian and bike connectivity along the main north -south, east -west streets; and 6. to be combined with matching funds to leverage revenue bonds or general obligation bonds (when approved by the electorate), grant funding, local improvement district, or business improvement district for items 2, 3, 4 & 5 above E. that the McCall City Council shall appoint seven (7) independent members (3 at -.-.-large McCall business owners/managers and 4 at -large residents) to a Capital Infrastructure Advisory Committee (CIAO) which shall develop annual budgets and make specific recom- mendations for the use of the additional tax collected in accordance with the approved uses F. that the additional tax shall not be used to supplement the City of McCall General Fund, except for the approved uses of 1-6 as above set forth G. that the City Clerk administer, regulate, collect and enforce the additional tax H. for the creation of a property tax relief fund I. for the establishment a general and enterprise fund capital infrastructure fund, apart and separate from the revenue generated by the Ordinance, for the replacement, repair, and maintenance of capital infrastructure funded by the additional tax, so as to use some of the City's existing revenue sources for repair, replacement, and maintenance of capital infrastructure J. that applications for issuance of permits to retailers required to collect the additional tax shall be made to the City Clerk, who may require security for such permits in an amount not greater than 3 times the estimated average monthly tax amount due from the retailer K. that the taxes imposed by the Ordinance shall be computed from January 1, 2015 and paid beginning February 20, 2015 and on or before the 20th day of each succeeding month L. that the Ordinance also includes administrative provisions that address monthly sales tax returns, exemptions, audits, re -determina- tion of taxes due, refunds for overpayment or erroneous collection, personal liability for corporate officers and employees, limitations on collection, appeals, the role of the City Clerk, taxpayer record keeping requirements, penalties, permits, revocation of permits, liens for unpaid taxes, and privacy of information M. for the severability of all parts of the Ordinance N. that the effective date of the Ordinance is January 1, 2015 after passage by City Council and Mayor, voter approval, and publication according to law prior to January 1, 2015 The full text of the Ordinance is available for review at City Hall and will be provided by the City Clerk to any citizen upon personal request, or can be viewed on the City website at www.mccall.id.us. APPROVED BY THE COUNCIL OF THE CITY OF McCALL, IDAHO, THIS 11 DAY OF SEPTEMBER, 2014. Approved: By Jackie J. Aymon, Mayor ATTEST: By BessieJo Wagner, City Clerk ltc9/18