TITLE 67

STATE GOVERNMENT AND STATE AFFAIRS

CHAPTER 47

DEPARTMENT OF COMMERCE

67-4718.  Assessment — Council account. (1) From and after January 1, 1985, there is hereby levied and imposed an assessment at the rate of two percent (2%) of the amount of a sale as defined in section 67-4711, Idaho Code. The receipts from the assessment levied by this section shall be paid to the state tax commission in like manner, and under the definitions, rules and regulations of said commission for the collection and administration of the state sales tax under chapter 36, title 63, Idaho Code. No assessment shall be collected where there is an original written agreement that the space is to be occupied by the same person pursuant to a lease or similar agreement for a period in excess of thirty (30) days.

(2)  The council may, by duly adopted resolution, determine that a lesser amount of assessment shall be imposed and the department shall certify such lesser assessment rate to the state tax commission; the rate of assessment shall be that amount so certified. In the absence of such certification the rate of assessment shall be that rate set forth in subsection (1) of this section.

(3)  The assessment set forth herein shall be collected by the state tax commission in the same manner as provided in chapter 36, title 63, Idaho Code, for the collection of sales and use tax, and shall be distributed as follows:

(a)  An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the tax commission to be paid shall be paid through the state refund account and those moneys are continuously appropriated.

(b)  An amount of money equal to the actual cost of the collection and administration of the tax imposed by the provisions of this section shall be retained by the commission. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost at the end of each fiscal year shall be distributed as provided in paragraph (c) of this subsection.

(c)  All remaining moneys received pursuant to this chapter shall be distributed to the Idaho travel and convention account, established in the dedicated fund, and all such moneys are set aside and appropriated to the department to administer pursuant to the provisions of this chapter.

(4)  The state tax commission, upon written request of the director of the department of commerce, will make available information identifying those paying the assessment, either individually or by category. Such information however, shall not show the amount paid, nor any liabilities or delinquencies of those who have the duty to collect and remit the assessment authorized in this section.

History:

[67-4718, added 1981, ch. 216, sec. 2, p. 404; am. 1982, ch. 10, sec. 1, p. 15; am. 1984, ch. 126, sec. 1, p. 301; am. 1985, ch. 160, sec. 18, p. 436; am. 1986, ch. 73, sec. 19, p. 218; am. 1988, ch. 174, sec. 2, p. 304; am. 1994, ch. 91, sec. 1, p. 207.]