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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
H0527
|||| 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 cent percent (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
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