2005 Idaho Code - 67-7013 — REMITTANCE OF FEES

                                  TITLE  67
                      STATE GOVERNMENT AND STATE AFFAIRS
                                  CHAPTER 70
                            IDAHO SAFE BOATING ACT
    67-7013.  REMITTANCE OF FEES. (1) There is established in the state
treasury an account known as the "State Vessel Account," to which shall be
credited:
    (a)  Moneys or fees collected by assessors and authorized vendors, under
    the provisions of this section and section 67-7008, Idaho Code; and
    (b)  All other moneys as may be provided by law.
    (2)  All fees collected by an assessor or authorized vendor under the
provisions of section 67-7008, Idaho Code, shall be forwarded to the state
treasurer not later than the fifteenth day of the month following the calendar
month in which the fees were collected, and the state treasurer shall then pay
the moneys collected into the state vessel account and the park and recreation
account, as provided in subsection (3) of this section, unless otherwise
provided by law.
    (3)  Moneys collected shall be deposited eighty-five percent (85%) to the
state vessel account, and fifteen percent (15%) to the park and recreation
account established in section 67-4225, Idaho Code. The department shall remit
the moneys apportioned to county units of government from the state vessel
account not later than January 25, April 25, July 25 and October 25 of each
year.
    (4)  All moneys deposited to the park and recreation account are to be
appropriated for the purpose of defraying the expenses, debts and costs
incurred in carrying out the powers and duties of the department as provided
in this chapter, and for defraying administrative expenses of the department,
including salaries and wages of employees of the department, expenses for
traveling, supplies, equipment and other necessary expenses of the department
as they relate to administration of this chapter. All claims against moneys
apportioned to the park and recreation account shall be expended by the
department and certified to the state controller, who shall, upon approval of
the board of examiners, draw his warrant against the park and recreation
account for all bills and claims allowed by the board. Should the related
administrative costs of the department amount to less than the moneys
apportioned to the park and recreation account for such purposes, the
difference shall be remitted to the state vessel account and then apportioned
to all counties with a boating improvement program so that the amount
apportioned to each eligible county will be in the same ratio as the county's
amount of funds received from the state vessel account during the prior fiscal
year by a county bears to the total amounts received during that prior fiscal
year by all eligible counties.
    (5)  All moneys deposited to the state vessel account and appropriated to
the department, shall be apportioned among the counties of the state based on
the designations which the owners make on their application for a certificate
of registration.
    (a)  An owner, when purchasing a certificate of registration, will be
    allowed to designate, on the appropriate form, a primary and secondary
    eligible county where his boating activity occurs. The portion of his fees
    which are appropriated from the state vessel account shall be apportioned
    to the designated counties, with seventy percent (70%) of those fees
    apportioned to the primary designated county and thirty percent (30%)
    apportioned to the secondary designated county.
    (b)  Should an owner designate on the appropriate form only one (1)
    eligible county where his boating activity occurs, the full portion of his
    fees which are appropriated from the state vessel account shall be
    apportioned to the designated county.
    (c)  Should an owner fail to designate on the appropriate form any
    eligible county where his boating activity occurs, the full portion of his
    fees which are appropriated from the state vessel account shall be
    apportioned to all counties with a boating improvement program so that the
    amount apportioned to each eligible county will be in the same ratio as
    the county's amount of funds received from the state vessel account during
    the prior three (3) month payment period bears to the total amounts
    received during that prior three (3) month payment period by all eligible
    counties.
    (6)  Only those counties in the state with a boating improvement program,
as recognized by the department, shall be eligible to receive moneys from the
state vessel account. A "boating improvement program" means that one or more
recognized boating facilities are being developed and/or maintained within the
county's jurisdiction and/or that the county has or is actively developing a
recognized boating law enforcement program.
    (7)  Moneys apportioned to the eligible counties shall be placed in and
credited to an account which shall be known and designated as the county
vessel fund, which shall be used and expended by the board of county
commissioners for the protection and promotion of safety, waterways
improvement, creation and improvement of parking areas for boating purposes,
making and improving boat ramps and moorings, marking of waterways, search and
rescue, and all things incident to such purposes including the purchase of
real and personal property. The board of county commissioners is also
authorized to use and expend funds from the county vessel fund outside the
county when the board deems it advisable and for the public good.
    (8)  Within sixty (60) calendar days of the end of each county fiscal
year, the county clerk shall calculate the ending fund balance of the county
vessel fund for that fiscal year. If the ending fund balance is higher than
the amount of revenues deposited in the county vessel fund from the state
vessel account during that fiscal year, then the difference shall be remitted
to the state vessel account within thirty (30) calendar days of that
calculation. Moneys remitted to the state vessel account, in accordance with
the provisions of this section, shall be apportioned to all counties with a
boating improvement program so that the amount apportioned to each eligible
county will be in the same ratio as the county's amount of funds received from
the state vessel account during the prior county fiscal year bears to the
total amounts received during that prior county fiscal year by all eligible
counties. The provisions of this subsection shall not apply to specific sums
of money in county vessel accounts, for which the county commissioners have
given written notice, to the department of parks and recreation of an
intention to retain those funds for a specific purpose. The notice shall
specify the amount of the funds to be held, indicate the purpose for which the
funds shall be utilized and provide the date when the funds will be expended.
If an amended notice is not submitted by the county commissioners, moneys not
expended or contractually committed by the date stated in the original notice
of the board of county commissioners shall revert to the state vessel account
for distribution as provided in this subsection. All interest earned on moneys
invested from a county vessel fund shall return to the county vessel fund.

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