2005 Idaho Code - 67-4917C — COLLECTION AND ADMINISTRATION OF HOTEL/MOTEL ROOM SALES TAX BY STATE TAX COMMISSION -- DISTRIBUTION

                                  TITLE  67
                      STATE GOVERNMENT AND STATE AFFAIRS
                                  CHAPTER 49
                             AUDITORIUM DISTRICTS
    67-4917C.  COLLECTION AND ADMINISTRATION OF HOTEL/MOTEL ROOM SALES TAX BY
STATE TAX COMMISSION -- DISTRIBUTION. (1) A district which has levied a sales
tax pursuant to section 67-4917B, Idaho Code, may contract with the state tax
commission for the collection and administration of the tax in like manner,
and under the definitions and rules of said commission for the collection and
administration of the state sales tax under chapter 36, title 63, Idaho Code,
on receipts from the furnishing of hotel and motel rooms. A district which
levies such tax shall have the right to review and audit the records of
collection thereof maintained by the commission and the returns of hotel and
motel owners and  operators. Alternatively, such district shall have authority
to administer and collect such tax.
    (2)  All revenues collected by the tax commission pursuant to section
67-4917B, Idaho Code, 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 tax 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 by paragraph
    (c) of this subsection.
    (c)  All remaining moneys received pursuant to this chapter shall be
    placed in an account designated by the state controller and remitted
    monthly to the district levying the tax.