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H0527...............................................by REVENUE AND TAXATION AUDITORIUM DISTRICTS - Amends existing law to provide that for an auditorium district established after July 1, 2000, the sales tax on receipts derived by hotels and motels within the district shall not exceed the maximum tax rate authorized in the petition and shall in no event exceed four percent. 02/08 House intro - 1st rdg - to printing 02/09 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature Second Regular Session - 2000 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 527 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO AUDITORIUM OR COMMUNITY CENTER DISTRICTS; AMENDING SECTION 3 67-4917B, IDAHO CODE, TO PROVIDE FOR AN AUDITORIUM DISTRICT ESTABLISHED 4 AFTER JULY 1, 2000, THE SALES TAX ON RECEIPTS DERIVED BY HOTELS AND MOTELS 5 WITHIN THE DISTRICT SHALL NOT EXCEED THE MAXIMUM TAX RATE AUTHORIZED IN 6 THE PETITION AND SHALL IN NO EVENT EXCEED FOUR PERCENT AND TO MAKE A TECH- 7 NICAL CORRECTION; AND DECLARING AN EMERGENCY. 8 Be It Enacted by the Legislature of the State of Idaho: 9 SECTION 1. That Section 67-4917B, Idaho Code, be, and the same is hereby 10 amended to read as follows: 11 67-4917B. HOTEL/MOTEL ROOM SALES TAX. The board shall have power and 12 authority to levy a sales tax of not to exceed five per centpercent (5%) of 13 the receipts derived by hotels and motels within the district from the fur- 14 nishing of hotel and motel rooms, except no tax shall be imposed where resi- 15 dence therein is maintained continuously under the terms of a lease or similar 16 agreement for a period in excess of thirty (30) days, and except that no tax 17 shall be charged on the sale of rooms by the Idaho Ronald McDonald House; pro- 18 vided that for any auditorium district established after July 1, 2000, such 19 sales tax shall not exceed the maximum tax rate authorized in the petition and 20 shall in no event exceed four percent (4%). The levy and collection of said 21 sales tax shall not be subject to the limitations or other provisions of sec- 22 tions 67-4913, 67-4914, 67-4915 and 67-4916, Idaho Code. The revenues received 23 by the district from such sales tax shall be deposited in the depository of 24 the district. Promptly following the adoption by the board of the resolution 25 to levy such tax, the secretary of the board shall certify to the state tax 26 commission that such levy has been adopted and shall state the effective date 27 thereof and shall transmit to the commission a certified copy of such resolu- 28 tion. The effective date of any such levy shall not be earlier than the first 29 day of the month not less than sixty (60) days following certification of such 30 levy to the commission. 31 SECTION 2. An emergency existing therefor, which emergency is hereby 32 declared to exist, this act shall be in full force and effect on and after its 33 passage and approval.
STATEMENT OF PURPOSE RS09813 This legislation will cap the hotel/motel room sales tax at 4% for Auditorium Districts established after July 1, 2000. No auditorium district is levying a tax in excess of 4%, nor has anyone proposing a new district requested more than 4?6. Hotels already pay 7% in state tax on their room sales. This will limit the total hotel room sales tax for hotels located in auditorium districts to a total of not more than 11%. The legislation will also limit the room tax that an auditorium district can collect to the maximum amount that was stated in the petition circulated to originate the district. FISCAL IMPACT: None CONTACT: Chuck Everett (208) 375-2323 David E. Kerrick (208) 459-4574 Associated Innkeepers of Idaho STATEMENT OF PURPOSE H 527 14