A. The taxes imposed by this chapter shall be computed and paid for each calendar month. Said taxes 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 liquor by the drink sold and/or hotel- motel/campground occupancy charges and/or retail sales. 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 said taxes are paid to the city clerk, unless said person has been permitted in writing by the Idaho state tax commission to file quarterly sales and 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 December 25, 2015, for the period beginning November 20, 2015, and ending November 30, 2015. 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 sale of liquor by the drink and/or hotel-motel/campground rental or lease or retail sales regardless of whether or not any tax is due. Returns shall be signed by the person required to file the return or by a duly authorized agent. (Ord. 2015-11, 11-12-2015, eff. 11-20-2015)