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 20th 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 Municipal non-property sales tax permit and number shall file a Municipal non-property sales tax return and a copy of their Idaho State Sales Tax return #850 and Travel and Convention Tax return #1150 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 show correspondence from the State attesting to this fact 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 the 20th day of February, 2018, for that period beginning January 1, 2018, and ending January 31, 2018. Thereafter all payments shall be made monthly.
C. A Municipal non-property sales tax return shall be filed each and every month 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. 143, 11-20-2017, eff. 1-1-2018)