4.11.2: DEFINITIONS:
For the purposes of this chapter, the following terms, phrases, words, and derivations shall have the meanings given herein. Except as specifically noted herein, the terms used in this chapter shall have the same definitions as such terms have been defined in the Idaho sales tax act, found at Idaho Code title 63, chapter 36, as that legislation may from time to time be amended; and the Idaho sales and use tax regulations as adopted by the department of revenue and taxation, state tax commission, as those regulations may from time to time be amended; and the retail sale of liquor by the drink act as that legislation and regulation may from time to time be amended. Whenever in the definitions contained in the Idaho sales tax act or the Idaho sales and use tax regulations, reference is made to the "state of Idaho", "tax collector", "Idaho sales tax act" or "act" or "tax commission", such reference shall be deemed to be to the city of McCall, city clerk, this chapter, city of McCall, respectively, unless the context of the reference clearly demonstrates that such interpretation is unreasonable.
GROCERIES: Any items of food and/or beverages sold in a grocery store, and does not include:
   (A)   Alcoholic beverages;
   (B)   Tobacco;
   (C)   Any food product which is prepared and sold for consumption at any eating place;
   (D)   Any sandwiches and foods prepared and sold by retailer for immediate human consumption; or
   (E)   Any food product sold through a vending machine.
IN THE CITY OF MCCALL: Within the municipal boundaries of the city of McCall, Valley County, Idaho.
PERSON: Means and includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit.
PURCHASE: Any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for a consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase.
RETAIL SALE - SALE AT RETAIL: A sale for any purpose other than resale in the regular course of business or lease or rental of property in the regular course of business where such rental or lease is taxable under section 63-3612(2)(h), Idaho Code.
   (A)   All persons engaged in constructing, altering, repairing, or improving real estate, are consumers of the material used by them; all sales to or use by such persons of tangible personal property are taxable whether or not such persons intend resale of the improved property.
   (B)   For the purpose of this chapter, the sale or purchase of personal property incidental to the sale of real property or used mobile homes is deemed a sale of real property.
RETAILER: Means and includes:
   (A)   Every seller who makes any retail sale or sales of tangible personal property and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others.
   (B)   Every person engaged in the business of making sales for storage, use, or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption.
   (C)   Every person making more than two (2) retail sales of tangible personal property during any twelve (12) month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, or every person making fewer sales who holds himself out as engaging in the business of selling such tangible personal property at retail or who sells a motor vehicle.
   (D)   When the city clerk determines that it is necessary for the efficient administration of this act to regard any salesmen, representatives, peddlers, or canvassers as agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, or employers, the city clerk may so regard them and may regard the dealers, distributors, supervisors, or employers as retailers for the purpose of this act.
   (E)   Persons conducting both contracting and retailing activities. Such persons must keep separate accounts for the retail portion of their business and pay tax in the usual fashion on this portion.
ROOM OCCUPANCY CHARGE: Means and includes the total amount charged for, or allocated to, the rental, use or temporary occupancy of a room, hotel, motel, condominium, campground, or other sleeping accommodation or living unit, valued in money, whether paid in money or otherwise, without any deduction.
SALE: Any transfer of title, exchange, or barter, conditional or otherwise, of tangible personal property for a consideration and shall include any similar transfer of possession found by the city clerk to be in lieu of, or equivalent to, a transfer of title, exchange, or barter. "Sale" shall also include the following transactions when a consideration is transferred, exchanged, or bartered:
   (A)   Producing, fabricating, processing, printing, or imprinting of tangible personal property for consumers who furnish, either directly or indirectly, the tangible personal property used in the producing, fabricating, processing, printing, or imprinting.
   (B)   Furnishing, preparing, or serving food, meals, or drinks and nondepreciable goods and services directly consumed by customers included in the charge thereof.
   (C)   A transfer of possession of property where the seller retains the title as security for the payment of the sales price.
   (D)   A transfer of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication.
   (E)   Admission to a place or for an event in Idaho, provided that an organization conducting an exempt function as defined in section 527 or exempted by section 501(c)(3) of the internal revenue code, as incorporated in section 63-3004, Idaho Code, and collecting any charges for attendance at the aforementioned event, shall not have those admission charges be defined as a sale if the event:
1. Is not predominately recreational or commercial; and
2. Any included entertainment value is minimal when compared to the charge for attendance; and
3. Such entity has paid sales and use tax on taxable property or services used during the event.
   (F)   The use of or the privilege of using tangible personal property or facilities for recreation.
   (G)   Providing hotel, motel, and/or short term rental accommodations, nondepreciable goods directly consumed by customers and included services, except where residence is maintained continuously under the terms of a lease or similar agreement for a period in excess of thirty (30) days.
   (H)   The lease or rental of tangible personal property.
   (I)   The intrastate transportation for hire by air of freight or passengers, except: 1) as part of a regularly scheduled flight by a certified air carrier, under authority of the United States, or 2) when providing air ambulance services.
SALES PRICE: The total amount for which tangible personal property, including services agreed to be rendered as a part of the sale, is sold, rented or leased, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:
   (A)   The cost of the property sold. However, in accordance with such rules as the city clerk may prescribe, a deduction may be taken if the retailer has purchased property for some purpose other than resale or rental, has reimbursed his vendor for tax which the vendor is required to pay to the city or has paid the use tax with respect to the property, and has resold or rented the property prior to making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property.
   (B)   The cost of materials used, labor or service cost, losses, or any other expense.
   (C)   The cost of transportation of the property prior to its sale.
   (D)   The face value of manufacturer's discount coupons. A manufacturer's discount coupon is a price reduction coupon presented by a consumer to a retailer upon purchase of a manufacturer's product, the face value of which may only be reimbursed by the manufacturer to the retailer.
The sales price of a "new manufactured home" or a "modular building" as defined in the sales tax act shall be limited to and include only fifty five percent (55%) of the sales price as otherwise defined herein.
Taxes previously paid on amounts represented by accounts found to be worthless may be credited upon a subsequent payment of the tax provided in this chapter or, if no such tax is due, refunded. If such accounts are thereafter collected, a tax shall be paid upon the amount so collected.
Tangible personal property when sold at retail for more than eleven cents ($0.11) but less than one dollar one cent ($1.01) through a vending machine shall be deemed to have sold at a sales price equal to one hundred seventeen percent (117%) of the price which is paid for such tangible personal property and/or its component parts including packaging by the owner or operator of the vending machines.
Sales price shall not include a gratuity or tip received when paid to the service provider of a meal. The gratuity or tip can be either voluntary or mandatory, but must be given for the service provided and as a supplement to the service provider's income.
The term "sales price" does not include any of the following:
   (A)   Retailer discounts allowed and taken on sales, but only to the extent that such retailer discounts represent price adjustments as opposed to cash discounts offered only as an inducement for prompt payment.
   (B)   Any sums allowed on merchandise accepted in payment of other merchandise, provided that this allowance shall not apply to the sale of a "new manufactured home" or a "modular building" as defined in the sales tax act.
   (C)   The amount charged for property returned by customers when the amount charged therefor is refunded either in cash or credit; but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.
   (D)   The amount charged for labor or services rendered in installing or applying the property sold, provided that said amount is stated separately and such separate statement is not used as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal property; except that charges by a manufactured homes dealer for set up of a manufactured home shall be included in the "sales price" of such manufactured home.
   (E)   The amount of any tax (not including, however, any manufacturers' or importers' excise tax) imposed by the United States upon or with respect to retail sales whether imposed upon the retailer or the consumer.
   (F)   The amount charged for finance charges, carrying charges, service charges, time-price differential, or interest on deferred payment sales, provided such charges are not used as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal property.
   (G)   Delivery and handling charges for transportation of tangible personal property to the consumer, provided that the transportation is stated separately and the separate statement is not used as a means of avoiding imposition of the tax upon the actual sales price of the tangible personal property; except that charges by a manufactured homes dealer for transportation of a manufactured home shall be included in the "sales price" of such manufactured home.
   (H)   Manufacturers' rebates when used at the time of a retail sale as a down payment on or reduction to the retail sales price of a motor vehicle to which the rebate applies. A manufacturer's rebate is a cash payment made by a manufacturer to a consumer who has purchased or is purchasing the manufacturer's product from the retailer.
   (I)   The amount of any fee imposed upon an outfitter as defined in section 36-2102, Idaho Code, by a governmental entity pursuant to statute for the purpose of conducting outfitting activities on land or water subject to the jurisdiction of the governmental entity, provided that the fee is stated separately and is presented as a use fee paid by the outfitted public to be passed through to the governmental entity.
   (J)   The amount of any discount or other price reduction on telecommunications equipment when offered as an inducement to the consumer to commence or continue telecommunications service, or the amount of any commission or other indirect compensation received by a retailer or seller as a result of the consumer commencing or continuing telecommunications service.
SALES TAX ACT: The Idaho sales tax act, Idaho Code 63-3601 et seq., including subsequent amendments thereto, which is hereby adopted by reference. The definitions provided herein may be amended from time to time in accordance with corresponding amendments that may be made to the sales tax act.
SELLER: Every person making sales at retail or retail sales to a buyer or consumer, whether as agent, broker, or principal.
SHORT TERM OCCUPANCY CHARGE: Means and includes the total sales price for the rental use or temporary occupancy of a short term rental.
SHORT TERM RENTAL: Means and includes the rental or leasing of lodging to members of the public for a fee of any hotel room, motel room, campground, RV resort, campground, condominium, home, room, or any other residential unit, except where a residence is maintained continuously under terms of a lease or similar agreement for a period in excess of thirty (30) days.
TANGIBLE PERSONAL PROPERTY: Personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses. The term "tangible personal property" includes any computer software except the following: custom computer programs; computer software that is delivered electronically; remotely accessed computer software; and computer software that is delivered by the load and leave method where the vendor or its agent loads the software at the user's location but does not transfer any tangible personal property containing the software to the user. As used in this subsection, the term "remotely accessed computer software" means computer software that a user accesses over the internet, over private or public networks, or through wireless media, where the user has only the right to use or access the software by means of a license, lease, subscription, service or other agreement. Notwithstanding the foregoing exclusions of certain types of computer software from the definition of tangible personal property, tangible personal property shall include computer software that constitutes digital music, digital books, digital videos and digital games when the purchaser has a permanent right to use such software and, regardless of the method of delivery or access. If the right to use digital music, digital books, digital videos or digital games is conditioned upon continued payment from the purchaser it is not a permanent right of use.
   (A)   As used in this subsection, the term "computer software" means any computer program, part of a program or any sequence of instructions for automatic data processing equipment or information stored in an electronic medium. Computer software is deemed to be tangible personal property for purposes of this chapter regardless of the method by which the title, possession, or right to use the software is transferred to the user.
   (B)   As used in this subsection, the term "custom computer program" means any "computer software" (as defined in this definition) which is written or prepared exclusively for a customer and includes those services represented by separately stated charges for the modification of existing prewritten programs when the modifications are written or prepared exclusively for a customer. The term does not include a "canned" or prewritten program which is held or existing for general or repeated sale, lease or license, even if the program was initially developed on a custom basis or for in-house use. Modification to an existing prewritten program to meet the customer's needs is custom computer programming only to the extent of the modification, and only to the extent that the actual amount charged for the modification is separately stated on invoices, statements, and other billing documents supplied to the purchaser.
The term "tangible personal property" does not include advertising space when sold to an advertiser or its agent by the publisher of the newspaper or the magazine in which the advertisement is displayed or circulated.
TAX: Any nonproperty sales tax imposed by this chapter.
TAXPAYER: Any person subject to or liable for any taxes imposed by this chapter. (Ord. 938, 12-17-2015)