(A) The taxes imposed by this chapter shall be computed and paid for each calendar month or quarterly, based on State requirement for submission. Said taxes are due and payable to the City Clerk on or before the twentieth day of the succeeding month. The amount of tax paid shall be computed on all sales subject to taxation under this chapter. Each person required to hold a City of McCall local option nonproperty tax permit and number shall file a City of McCall local option 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 or Use Tax returns. Persons who have been permitted to file other than monthly 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) For monthly taxpayers the first payment of taxes under this chapter shall be due and payable together on February 20, 2019, for payments for that period beginning January 1, 2019, and ending January 31, 2019. For quarterly taxpayers, the first payment of taxes under this chapter shall be due and payable together on April 20, 2019, for that period beginning January 1, 2019 and ending March 31, 2019. Thereafter all payments shall be made monthly or quarterly, based on State requirement for submission.
(C) A City of McCall local option nonproperty tax return shall be filed each and every month or quarter, based on State requirement for submission, by every person engaging in sales subject to taxation under this chapter 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.
(D) A valid Sales Tax exemption certificate issued by the Idaho State Tax Commission upon filing a copy thereof with the City Clerk shall have the same effect to exempt the sale from the taxes imposed hereunder as in the Idaho Sales Tax Act. (Ord. 965, 3-8-2018, eff. 1-1-2019)