A. The taxes imposed by this chapter shall be computed and paid for each calendar month. The taxes imposed by this chapter are due and payable to the City Clerk on or before the twenty fifth day of the succeeding month. The amount of tax paid shall be computed on the total dollar value of the rental vehicle and room occupancy charges, and of the sale price of the retail sale of liquor by the drink and/or restaurant food. Each person required to hold a Municipal Nonproperty Tax permit and number shall file a Municipal Nonproperty Tax return and a copy of their Idaho State Sales Tax return for the month at the same time the taxes imposed by this chapter are paid to the City Clerk, unless the person has been permitted in writing by the Idaho State Tax Commission to file quarterly Sales or Use Tax returns. Persons who have been permitted to file other than quarterly returns shall notify the City Clerk in writing and the City Clerk thereupon may require reporting of State tax returns over some other period.
B. The first payment of taxes under this chapter shall be due and payable together on August 25, 2006, for that period beginning July 1, 2006, and ending July 31, 2006. Thereafter, all payments shall be made monthly.
C. A municipal nonproperty tax return shall be filed each and every month by every person engaging in the rental or lease of rental vehicles and hotel-motel rooms and in the sale of liquor by the drink and/or sale of restaurant food, regardless of whether any tax is due. Returns shall be signed by the person required to file the return or by a duly authorized agent. (Ord. 950 § 1, 2006)