A. The taxes imposed by this chapter shall be computed and paid for each calendar month and shall be due and payable to the city treasurer on or before the twentieth day of the succeeding month. The amount of tax paid shall be computed on the total dollar value of charges. 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 taxes are paid to the city treasurer, unless that 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 quarterly returns shall notify the city treasurer in writing, and the city treasurer 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 February 20, 2016, for that period beginning January 1, 2016, and ending January 31, 2016. 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 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.
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. 1320, 12-2-2015, eff. 1-1-2016)