67-4917B. HOTEL/MOTEL ROOM SALES TAX. The board shall have power and authority to levy a sales tax of not to exceed five percent (5%) of 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 except that no tax shall be charged on the sale of rooms by the Idaho Ronald McDonald House; provided that for any auditorium district established after July 1, 2001, such sales tax shall not exceed the maximum tax rate authorized in the petition. The levy and collection of said sales tax shall not be subject to the limitations or other provisions of sections 67-4913, 67-4914, 67-4915 and 67-4916, Idaho Code. The revenues received by the district from such sales tax shall be deposited in the depository of the district. Promptly following the adoption by the board of the resolution to levy such tax, the secretary of the board shall certify to the state tax commission that such levy has been adopted and shall state the effective date thereof and shall transmit to the commission a certified copy of such resolution. The effective date of any such levy shall not be earlier than the first day of the month not less than sixty (60) days following certification of such levy to the commission.
History:
[67-4917B, added 1978, ch. 277, sec. 2, p. 674; am. 1987, ch. 70, sec. 10, p. 136; am. 1988, ch. 174, sec. 4, p. 305; am. 1995, ch. 219, sec. 1, p. 762; am. 2001, ch. 258, sec. 6, p. 931.]