67-4917A. PURPOSES. The purposes of this act are to provide authority to auditorium or community center districts organized under chapter 49, title 67, Idaho Code, to levy and collect a "hotel/motel room sales tax" on the receipts derived by hotels and motels within the district from the furnishing of hotel and motel rooms, except no tax shall be imposed where residence therein is maintained continuously under the terms of a lease or similar agreement for a period in excess of thirty (30) days; and to provide for the levy of such sales tax in addition to the levy by a district authorized to levy and collect ad valorem taxes; and to provide for the collection, administration and remittance of said taxes by the state tax commission on behalf of an auditorium or community center district.
History:
[67-4917A, added 1978, ch. 277, sec. 1, p. 673; am. 1987, ch. 70, sec. 9, p. 136; am. 1988, ch. 174, sec. 3, p. 305.]
Structure Idaho Code
Title 67 - STATE GOVERNMENT AND STATE AFFAIRS
Chapter 49 - AUDITORIUM DISTRICTS
Section 67-4901 - PURPOSE OF ACT.
Section 67-4902 - DEFINITIONS.
Section 67-4903 - JURISDICTION TO ESTABLISH DISTRICTS.
Section 67-4904 - PETITION — CONTENTS — AMENDMENTS.
Section 67-4905 - BOND OF PETITIONERS.
Section 67-4906 - NOTICE OF HEARING ON PETITION — JURISDICTION.
Section 67-4907 - HEARINGS ON PETITIONS — ELECTION FOR ORGANIZATION AND OFFICERS.
Section 67-4908 - QUALIFICATION OF MEMBERS OF BOARD.
Section 67-4910 - MEETINGS — VACANCIES.
Section 67-4911 - ELECTIONS — TERMS OF OFFICE.
Section 67-4912 - GENERAL POWERS OF BOARD.
Section 67-4914 - LEVY AND COLLECTION OF TAXES.
Section 67-4915 - LEVIES TO COVER DEFAULTS AND DEFICIENCIES.
Section 67-4916 - OFFICERS TO LEVY AND COLLECT TAXES.
Section 67-4917 - SINKING FUND.
Section 67-4917B - HOTEL/MOTEL ROOM SALES TAX.
Section 67-4918 - INCLUSION OF PROPERTY PETITIONED — HEARING — ORDER.
Section 67-4919 - EXCLUSION OF PROPERTY PETITIONED — HEARING — ORDER.
Section 67-4920 - LIABILITY OF PROPERTY INCLUDED OR EXCLUDED.
Section 67-4921 - ISSUANCE OF NEGOTIABLE COUPON BONDS — FORM AND TERMS.
Section 67-4922 - SUBMISSION OF PROPOSITION TO ELECTORATE.
Section 67-4922A - LEASING OF LAND AND IMPROVEMENTS.
Section 67-4923 - NOTICE OF ELECTION.
Section 67-4924 - CONDUCT OF ELECTION — CANVASS OF RETURNS.
Section 67-4925 - EFFECT OF ELECTION — SUBSEQUENT ELECTIONS.
Section 67-4926 - CORRECTION OF FAULTY NOTICES.
Section 67-4928 - ELECTIONS — VALIDATION OF ACTS.
Section 67-4929 - INCLUSION OR EXCLUSION — ELECTION PROCEDURE.