The city of McCall hereby imposes and shall collect certain local option nonproperty sales taxes, as follows:
(A) A municipal sales tax is hereby imposed upon each sale at retail within the city of McCall, Idaho, at the rate of one percent (1%) of the sales price of all property subject to taxation under Idaho Code 63-3601 et seq., Idaho sales tax act, including subsequent amendments thereto; excluding "groceries" as defined within this chapter and motor vehicle sales which are titled by the Idaho department of motor vehicles.
(B) An additional three percent (3%) hotel-motel room occupancy sales tax on receipts from all short term rental charges for hotel rooms, motel rooms, condominium units, tourist homes, campgrounds, and the like within the city. The hotel-motel, short term rental occupancy tax shall apply to and be computed on the rental of all hotel-motel, short term rental including all credit, installment, conditional or similar rental or lease fees at the time the room occupancy charge is charged. The hotel- motel, short term rental occupancy tax shall be collected by the owner of the hotel-motel, short term rental or the authorized agent from the renter or lessee.
(C) When the sale price involves a fraction of a dollar, said local option nonproperty taxes shall be collected on that fractional portion of the price by adding thereto the tax based upon a bracket system. The bracket system for the collection of the one percent (1%) sales tax shall be as set forth in exhibit A, attached to the ordinance codified herein and made a part hereof by reference. The bracket system for the collection of the three percent (3%) nonproperty tax shall be as set forth in exhibit B, attached to the ordinance codified herein and made a part hereof by reference. The retailer shall calculate the tax upon the entire amount of 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 they are liable to the city during the period as compensation for the work of collecting said tax.
(D) All monies collected and/or retained under the provisions of this chapter shall be held in trust for the city of McCall and for payment thereof to the city clerk in the manner and at the times provided in this chapter.
(E) This chapter, in conjunction with Idaho law, provides that when there is a retail sales transaction within the city of McCall, a local option sales tax is imposed. For a sale of goods, a sale is made in the city when title passes to the buyer in the city. When delivery of goods occurs in the city of McCall title passes at the time of delivery. If goods are shipped from outside the city of McCall into the city, the sale is subject to the local option sales tax. Alternatively, when goods are delivered by a seller from within the city of McCall to a location outside the city, then no local sales tax is owed to the city. (Ord. 938, 12-17-2015)