The city of Lava Hot Springs hereby imposes and shall collect, as set forth herein, certain nonproperty taxes as follows:
A. Hotel-Motel/Space Occupancy: A tax is hereby imposed at the rate of three percent (3%) on the occupancy charge for each hotel-motel room or camping space rented or leased within the city of Lava Hot Springs, Bannock County, Idaho. Said occupancy tax shall apply to, be computed on and collected on all occupancy charges including all credit, installment, conditional or similar rental or lease fees at the time the fee for rental is charged. Said occupancy tax shall be collected by the owner of said property or his authorized agent from the renter or lessee. One percent (1%) of the three percent (3%) hotel-motel/space occupancy tax shall be used for that purpose set forth in subsection 3-3-5F of this chapter.
B. Liquor By The Drink Tax: A tax is hereby imposed at the rate of two percent (2%) of the sales price upon each sale at retail of liquor by the drink. The tax shall apply to, be computed on and collected for all sales including credit, or similar sales at the time of the sale, and shall be collected by the retailer from the consumer.
C. Sales: A tax is hereby imposed at the rate of two percent (2%) on the sales price upon each sale made at retail, exempting only those sales already exempt by state law under chapter 36, title 63, Idaho Code and exempting "groceries" and "building materials" as defined in section 3-3-2 of this chapter and exempting from said tax sales, lease-purchase agreements or leases with the option to purchase motor vehicles. The tax shall apply to, be computed on and collected for all sales including credit, or similar sales at the time of the sale, and shall be collected by the retailer from the consumer.
D. Monies Held In Trust: All monies collected and/or retained under the provisions of this chapter shall be held in trust for the City of Lava Hot Springs and for payment thereof to the City Clerk or the City Clerk's designee, in the manner and at the times in this chapter provided.
E. Bracket System: When the sales price involves a fraction of a dollar, said Nonproperty Taxes shall be collected on the fractional portion of the price by adding thereto the tax based upon the following bracket system:
Sale Amount | 2 Percent | 3 Percent |
Sale Amount | 2 Percent | 3 Percent |
$0.01 - 0.16 | 0.00 | 0.00 |
0.17 - 0.49 | 0.01 | 0.01 |
0.50 - 0.83 | 0.02 | 0.02 |
0.84 - 1.16 | 0.02 | 0.03 |
1.17 - 1.49 | 0.03 | 0.04 |
1.50 - 1.83 | 0.04 | 0.05 |
1.84 - 2.16 | 0.04 | 0.06 |
2.17 - 2.49 | 0.05 | 0.07 |
2.50 - 2.83 | 0.06 | 0.08 |
2.84 - 3.16 | 0.06 | 0.09 |
3.17 - 3.49 | 0.07 | 0.10 |
3.50 - 3.83 | 0.08 | 0.11 |
3.84 - 4.16 | 0.08 | 0.12 |
4.17 - 4.49 | 0.09 | 0.13 |
4.50 - 4.83 | 0.10 | 0.14 |
4.84 - 5.16 | 0.10 | 0.15 |
5.17 - 5.49 | 0.11 | 0.16 |
5.50 - 5.83 | 0.12 | 0.17 |
5.84 - 6.16 | 0.12 | 0.18 |
6.17 - 6.49 | 0.13 | 0.19 |
6.50 - 6.83 | 0.14 | 0.20 |
6.84 - 7.16 | 0.14 | 0.21 |
7.17 - 7.49 | 0.15 | 0.22 |
7.50 - 7.83 | 0.16 | 0.23 |
7.84 - 8.16 | 0.16 | 0.24 |
8.17 - 8.49 | 0.17 | 0.25 |
8.50 - 8.83 | 0.18 | 0.26 |
8.84 - 9.16 | 0.18 | 0.27 |
9.17 - 9.49 | 0.19 | 0.28 |
9.50 - 9.83 | 0.20 | 0.29 |
9.84 - 10.16 | 0.20 | 0.30 |
The retailer shall calculate the tax upon the entire amount of the purchases of the consumer made at a particular time subject to this chapter, and not separately upon each item purchased. The retailer may retain any amount collected under said bracket system which is in excess of the amount of tax for which he is liable to the City during the period as compensation for the work of collecting said tax. (Ord. 2015-11, 11-12-2015, eff. 11-20-2015)