2005 Idaho Code - 67-4917B — HOTEL/MOTEL ROOM SALES TAX

                                  TITLE  67
                      STATE GOVERNMENT AND STATE AFFAIRS
                                  CHAPTER 49
                             AUDITORIUM DISTRICTS
    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.