Print Friendly SENATE BILL NO. 1574 – Local optn sales tax, admin fees
SENATE BILL NO. 1574
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S1574......................................................by STATE AFFAIRS
SALES TAX - LOCAL OPTION - Amends existing law to authorize expenditure of
fees negotiated between the State Tax Commission and a county for
administration of the resort county local option sales and use tax; and to
provide that such fees are appropriated to the State Tax Commission for
03/20 Senate intro - 1st rdg - to printing
03/21 Rpt prt - to Loc Gov
03/27 Rpt out - rec d/p - to 2nd rdg
03/28 2nd rdg - to 3rd rdg
Rules susp - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, King-Barrutia, Lee, McLaughlin, Noh,
Parry, Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
Stennett, Thorne, Wheeler, Whitworth, Williams
NAYS -- None
Absent and excused -- None
Floor Sponsor - Crow
Title apvd - to House
03/29 House intro - 1st rdg - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE SENATE
SENATE BILL NO. 1574
BY STATE AFFAIRS COMMITTEE
1 AN ACT
2 RELATING TO RESORT COUNTY LOCAL OPTION SALES AND USE TAX; AMENDING SECTION
3 63-2608, IDAHO CODE, TO AUTHORIZE EXPENDITURE OF FEES NEGOTIATED BETWEEN
4 THE STATE TAX COMMISSION AND A COUNTY FOR ADMINISTRATION OF THE TAX AND TO
5 PROVIDE THAT SUCH FEES ARE APPROPRIATED TO THE STATE TAX COMMISSION FOR
6 THAT PURPOSE; AND DECLARING AN EMERGENCY.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-2608, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-2608. COLLECTION AND ADMINISTRATION OF LOCAL OPTION SALES OR USE TAXES
11 BY THE STATE TAX COMMISSION -- DISTRIBUTION. (1) Any resort county which has
12 levied a tax pursuant to section 63-2603, Idaho Code, may contract with the
13 state tax commission for the collection and administration of such taxes in
14 like manner and under definitions and rules of the state tax commission for
15 the collection and administration of the state sales or use tax under chapter
16 36, title 63, Idaho Code. A county which levies such tax shall have the right
17 to review and audit the records of collection thereof maintained by the com-
18 mission and the returns of taxpayers relating to such tax. Alternatively,
19 such county shall have authority to administer and collect such tax.
20 (2) All revenues collected by the state tax commission pursuant to sec-
21 tion 63-2603, Idaho Code, shall be distributed as follows:
22 (a) An amount of money shall be distributed to the state refund account
23 sufficient to pay current refund claims. All refunds authorized by the
24 commission to be paid shall be paid through the state refund account and
25 those moneys are continuously appropriated.
26 (b) An amount of money equal to such fee as may be agreed upon between
27 the state tax commission and such county for the actual cost of the col-
28 lection and administration of the tax . The amount may be retained by the
29 commission shall not exceed the amount authorized to be expended by appro-
30 priation by the legislature and is hereby appropriated to the commission
31 for such purpose. Any unencumbered balance in excess of the actual cost at
32 the end of each fiscal year shall be distributed as provided in subsection
33 (2)(c) of this section.
34 (c) All remaining moneys received pursuant to this chapter shall be
35 placed in a fund designated by the state controller and remitted monthly
36 to the county levying such sales or use tax.
37 SECTION 2. An emergency existing therefor, which emergency is hereby
38 declared to exist, this act shall be in full force and effect on and after its
39 passage and approval.
STATEMENT OF PURPOSE
The purpose of this bill, is to authorize the expenditure of fees negotiated between
the State Tax Commission and a resort county that has adopted a resort county
local option sales and use tax for administration of the tax and to provide that
these fees are appropriated to the state tax commission for that purpose.
There should be no fiscal impact to the state general fund or the counties
imposing the resort county local option sales and use tax.
Senator Gordon Crow
STATEMENT OF PURPOSE/FISCAL IMPACT S 1574