2005 Idaho Code - 63-3638 — SALES TAX -- DISTRIBUTION

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3638.  SALES TAX -- DISTRIBUTION. All moneys collected under this
chapter, except as may otherwise be required in sections 63-3203 and 63-3709,
Idaho Code, shall be distributed by the tax commission as follows:
    (1)  An amount of money shall be distributed to the state refund account
sufficient to pay current refund claims. All refunds authorized under this
chapter by the commission shall be paid through the state refund account, and
those moneys are continuously appropriated.
    (2)  Five million dollars ($5,000,000) per year is continuously
appropriated and shall be distributed to the permanent building fund, provided
by section 57-1108, Idaho Code.
    (3)  Four million eight hundred thousand dollars ($4,800,000) per year is
continuously appropriated and shall be distributed to the water pollution
control account established by section 39-3605, Idaho Code.
    (4)  An amount equal to the sum required to be certified by the chairman
of the Idaho housing and finance association to the state tax commission
pursuant to section 67-6211, Idaho Code, in each year is continuously
appropriated and shall be paid to any capital reserve fund, established by the
Idaho housing and finance association pursuant to section 67-6211, Idaho Code.
Such amounts, if any, as may be appropriated hereunder to the capital reserve
fund of the Idaho housing and finance association shall be repaid for
distribution under the provisions of this section, subject to the provisions
of section 67-6215, Idaho Code, by the Idaho housing and finance association,
as soon as possible, from any moneys available therefor and in excess of the
amounts which the association determines will keep it self-supporting.
    (5)  An amount equal to the sum required by the provisions of sections
63-709 and 63-717, Idaho Code, after allowance for the amount appropriated by
section  63-718(3), Idaho Code, is continuously appropriated and shall be paid
as provided by sections 63-709 and 63-717, Idaho Code.
    (6)  An amount required by the provisions of chapter 53, title 33, Idaho
Code.
    (7)  An amount required by the provisions of chapter 87, title 67, Idaho
Code.
    (8)  One dollar ($1.00) on each application for certificate of title or
initial application for registration of a motor vehicle, snowmobile,
all-terrain vehicle or other vehicle processed by the county assessor or the
Idaho transportation department excepting those applications in which any
sales or use taxes due have been previously collected by a retailer, shall be
a fee for the services of the assessor of the county or the Idaho
transportation department in collecting such taxes, and shall be paid into the
current expense fund of the county or state highway account established in
section 40-702, Idaho Code.
    (9)  Eleven and five-tenths percent (11.5%) is continuously appropriated
and shall be distributed to the revenue sharing account which is created in
the state treasury, and the moneys in the revenue sharing account will be paid
in installments each calendar quarter by the tax commission as follows:
    (a)  Twenty-eight and two-tenths percent (28.2%) shall be paid to the
    various cities as follows:
         (i)   Fifty percent (50%) of such amount shall be paid to the various
         cities, and each city shall be entitled to an amount in the
         proportion that the population of that city bears to the population
         of all cities within the state; and
         (ii)  Fifty percent (50%) of such amount shall be paid to the various
         cities, and each city shall be entitled to an amount in the
         proportion that the preceding year's market value for assessment
         purposes for that city bears to the preceding year's market value for
         assessment purposes for all cities within the state.
    (b)  Twenty-eight and two-tenths percent (28.2%) shall be paid to the
    various counties as follows:
         (i)   One million three hundred twenty thousand dollars ($1,320,000)
         annually shall be distributed one forty-fourth (1/44) to each of the
         various counties; and
         (ii)  The balance of such amount shall be paid to the various
         counties, and each county shall be entitled to an amount in the
         proportion that the population of that county bears to the population
         of the state;
    (c)  Thirty-five and nine-tenths percent (35.9%) of the amount
    appropriated in this subsection (9) shall be paid to the several counties
    for distribution to the cities and counties as follows:
         (i)   Each city and county which received a payment under the
         provisions of section 63-3638(e), Idaho Code, during the fourth
         quarter of calendar year 1999, shall be entitled to a like amount
         during succeeding calendar quarters.
         (ii)  If the dollar amount of money available under this subsection
         (9)(c) in any quarter does not equal the amount paid in the fourth
         quarter of calendar year 1999, each city's and county's payment shall
         be reduced proportionately.
         (iii) If the dollar amount of money available under this subsection
         (9)(c) in any quarter exceeds the amount paid in the fourth quarter
         of calendar year 1999, each city and county shall be entitled to a
         proportionately increased payment, but such increase shall not exceed
         one hundred five percent (105%) of the total payment made in the
         fourth quarter of calendar year 1999.
         (iv)  If the dollar amount of money available under this subsection
         (9)(c) in any quarter exceeds one hundred five percent (105%) of the
         total payment made in the fourth quarter of calendar year 1999, any
         amount over and above such one hundred five percent (105%) shall be
         paid fifty percent (50%) to the various cities in the proportion that
         the population of the city bears to the population of all cities
         within the state, and fifty percent (50%) to the various counties in
         the proportion that the population of a county bears to the
         population of the state; and
    (d)  Seven and seven-tenths percent (7.7%) of the amount appropriated in
    this subsection (9) shall be paid to the several counties for distribution
    to special purpose taxing districts as follows:
         (i)   Each such district which received a payment under the
         provisions of section 63-3638(e), Idaho Code, during the fourth
         quarter of calendar year 1999, shall be entitled to a like amount
         during succeeding calendar quarters.
         (ii)  If the dollar amount of money available under this subsection
         (9)(d) in any quarter does not equal the amount paid in the fourth
         quarter of calendar year 1999, each special purpose taxing district's
         payment shall be reduced proportionately.
         (iii) If the dollar amount of money available under this subsection
         (9)(d) in any quarter exceeds the amount distributed under paragraph
         (i) of this subsection (9)(d), each special purpose taxing district
         shall be entitled to a share of the excess based on the proportion
         each such district's current property tax budget bears to the sum of
         the current property tax budgets of all such districts in the state.
         The state tax commission shall calculate district current property
         tax budgets to include any unrecovered foregone amounts as determined
         under section 63-802(1)(e), Idaho Code. When a special purpose taxing
         district is situated in more than one (1) county, the tax commission
         shall determine the portion attributable to the special purpose
         taxing district from each county in which it is situated.
         (iv)  If special purpose taxing districts are consolidated, the
         resulting district is entitled to a base amount equal to the sum of
         the base amounts which were received in the last calendar quarter by
         each district prior to the consolidation.
         (v)   If a special purpose taxing district is dissolved or
         disincorporated, the state tax commission shall continuously
         distribute to the board of county commissioners an amount equal to
         the last quarter's distribution prior to dissolution or
         disincorporation. The board of county commissioners shall determine
         any redistribution of moneys so received.
         (vi)  Taxing districts formed after January 1, 2001, are not entitled
         to a payment under the provisions of this subsection (9)(d).
         (vii) For purposes of this subsection (9)(d), a special purpose
         taxing district is any taxing district which is not a city, a county
         or a school district.
    (10) Amounts calculated in accordance with section 2, chapter 356, laws of
2001, for annual distribution to counties and other taxing districts beginning
in October 2001 for replacement of property tax on farm machinery and
equipment exempted pursuant to section 63-602EE, Idaho Code. For nonschool
districts, the state tax commission shall distribute one-fourth (1/4) of this
amount certified quarterly to each county. For school districts, the state tax
commission shall distribute one-fourth (1/4) of the amount certified quarterly
to each school district. For nonschool districts, the county auditor shall
distribute to each district within thirty (30) calendar days from receipt of
moneys from the tax commission. Moneys received  by each taxing district for
replacement shall be utilized in the same manner and in the same proportions
as revenues from property taxation. The moneys remitted to the county
treasurer for replacement of property exempt from taxation pursuant to section
63-602EE, Idaho Code, may be considered by the counties and other taxing
districts and budgeted at the same time, in the same manner and in the same
year as revenues from taxation on personal property which these moneys
replace. If taxing districts are consolidated, the resulting district is
entitled to an amount equal to the sum of the amounts which were received in
the last calendar quarter by each district pursuant to this subsection prior
to the consolidation. If a taxing district is dissolved or disincorporated,
the state tax commission shall continuously distribute to the board of county
commissioners an amount equal to the last quarter's distribution prior to
dissolution or disincorporation. The board of county commissioners shall
determine any redistribution of moneys so received.  If a taxing district
annexes territory, the distribution of moneys received pursuant to this
subsection shall be unaffected. Taxing districts formed after January 1, 2001,
are not entitled to a payment under the provisions of this subsection. School
districts shall receive an amount determined by multiplying the sum of the
year 2000 school district levy minus .004 times the market value on December
31, 2000, in the district of the property exempt from taxation pursuant to
section 63-602EE, Idaho Code, provided that the result of these calculations
shall not be less than zero (0). The result of these school district
calculations shall be further increased by six percent (6%). For purposes of
the limitation provided by section 63-802, Idaho Code, moneys received
pursuant to this section as property tax replacement for property exempt from
taxation pursuant to section 63-602EE, Idaho Code, shall be treated as
property tax revenues.
    (11) Any moneys remaining over and above those necessary to meet and
reserve for payments under other subsections of this section shall be
distributed to the general fund.