TITLE 3
BUSINESS REGULATIONS
CHAPTER 1
SALES TAX
SECTION:
3-1-1: Findings
3-1-2: Definitions
3-1-3: Imposition And Rate Of Certain Local-Option Nonproperty Sales Taxes
3-1-4: Calculation And Collection Of Tax
3-1-5: Duration Of Taxes
3-1-6: Purposes For Which The Revenues Derived From The Nonproperty Sales Taxes Shall Be Used
3-1-7: Creation Of Nonproperty Tax Relief Fund
3-1-8: Authorization To Administer, Regulate And Collect Sales Tax
3-1-9: Method For Payment Of Taxes
3-1-10: Audits - Deficiency Determinations
3-1-11: Redetermination Of Deficiency
3-1-12: Appeals, Interest On Deficiency
3-1-13: Collections And Enforcement
3-1-14: Refunds, Limitations, And Interest
3-1-15: Responsibility For Payment Of Taxes
3-1-16: Period Of Limitation Upon Assessment And Collection
3-1-17: Successor's Liability
3-1-18: General Administration By The City Clerk
3-1-19: Penalties
3-1-20: Penalty Charge
3-1-21: Exemptions
3-1-22: Idaho Sales Tax Act
3-1-1: FINDINGS:
The City Council of the City of Sun Valley, State of Idaho, hereby finds that the City of Sun Valley is a resort city with a population not in excess of ten thousand (10,000) persons according to the most recent census within the State of Idaho, and is a city organized under the general laws of the State of Idaho. The City Council of the City of Sun Valley further finds that as a resort city, the City of Sun Valley derives a major portion of its economic well being from businesses catering to recreational needs and meeting the needs of people traveling to the City of Sun Valley as a destination city for an extended period of time; and that the City of Sun Valley has a significant economic dependence upon visitors and travelers passing through or staying in the City of Sun Valley and those visitors and travelers require services of the City of Sun Valley. (Ord. 484, 7-7-2016, eff. 10-1-2017)
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