When used in this chapter, the terms defined in the following subsections shall have the meanings respectively ascribed to them:
A. The terms "in this City" or "in the City" mean within the exterior limits of the City of Sun Valley, Blaine County, Idaho.
B. Except as specifically noted herein, the terms used in this chapter shall have the same definitions as such terms have been defined in the Idaho Sales Tax Act, found at chapter 36, title 63, Idaho Code, as that legislation may from time to time be amended; and the Idaho Sales and Use Tax regulations as adopted by the Department of Revenue and Taxation, State Tax Commission, as those regulations may from time to time be amended; and the Retail Sale of Liquor By-the-Drink Act as that legislation and regulation may from time to time be amended. Whenever in the definitions contained in the Idaho Sales Tax Act or the Idaho Sales and Use Tax regulations, reference is made to the "State of Idaho", "Tax Collector", "Idaho Sales Tax Act" or "Tax Commission", such reference shall be deemed to be to the City of Sun Valley, City Clerk, this chapter, City of Sun Valley, respectively, unless the context of the reference clearly demonstrates that such interpretation is unreasonable.
C. Certain definitions instructive to this chapter currently include but are not limited to the following:
BUILDING AND CONSTRUCTION MATERIALS: All tangible personal property used in constructing, altering, repairing or improving real property. They include, but are not limited to: all structural, electrical, plumbing, and mechanical components necessary to make a structure suitable for all occupancies. Such building materials shall also include any materials used in the finish of a structure, including, but not limited to, design elements and attached fixtures, such as: floor coverings, attached television antennae, attached plumbing, bathroom and lighting fixtures, window screens, window coverings, screen doors, storm doors, garage door openers and transmitters, exterior trees, plants, shrubbery, water heating apparatus and fixtures, cabinetry, attached fireplaces and free-standing fireplaces, awnings, ventilating, cooling and heating systems, built-in and drop-in ranges (but excepting all other ranges) and barbecues, hardscape and patio features, any alarms (burglar, fire, etc.), fences and gates, fuel tanks, irrigation fixtures, and irrigation equipment.
HOTEL-MOTEL: Any business including hotels, motels, condominiums, tourist homes, vacation rentals and any other business which in the regular course of business rents or leases for occupancy temporary lodging and sleeping accommodations to individuals with or without meals, for a period of thirty (30) days or less.
LIQUOR BY-THE-DRINK: Includes without limitation:
1. Alcohol: The product of distillation of any fermented liquor, rectified either once or more often, whatever may be the origin thereof, or synthetic ethyl alcohol.
2. Spirits: Any beverage which contains alcohol obtained by distillation mixed with drinkable water and other substances in solution, including, among other things, brandy, rum, gin, and whiskey.
3. Wine: Any alcohol beverage obtained by the fermentation of the natural sugar content of fruits (grapes, apples, etc.) or other agricultural products containing sugar (honey, milk, etc.).
4. Beer: Any alcohol beverage obtained from the fermentation of sugar, barley, hops, malt, yeast, and similar ingredients.
5. Any liquid or solid, patented or not, containing alcohol, spirits, or wine and susceptible of being consumed by a human being, for beverage purposes.
PERSON: Any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit.
PURCHASE: Any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase.
RETAIL SALE OR SALE AT RETAIL: A sale of tangible personal property for any purpose other than resale of that property in the regular course of business, or lease or rental of that property in the regular course of business where such rental or lease is taxable under section 63-3612(h), Idaho Code.
1. All persons engaged in constructing, altering, repairing, or improving real estate, which includes construction of prefabricated buildings as defined in Idaho Code section 63-3606A, are consumers of the material used by them.
2. The delivery in this State of tangible personal property by an owner or former owner thereof or by a factor or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this State, is a retail sale in this State by the person making the delivery. He or she shall include the retail selling price of the property in historical sales subject to tax under this chapter.
3. For the purposes of this chapter as enacted, the sale or purchase of personal property incidental to the sale of real property or used mobile homes is deemed a sale of real property.
RETAILER: 1. Every seller who makes any retail sale or sales of tangible personal property and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others.
2. Every person engaged in the business of making sales for storage, use, or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption.
3. Every person making more than two (2) retail sales of tangible personal property during any twelve (12) month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, or every person making fewer sales who holds himself out as engaging in the business of selling such tangible personal property at retail or who sells a self propelled motor vehicle.
4. When the City Clerk determines that it is necessary for the efficient administration of this chapter to regard any salesmen, representatives, peddlers, or canvassers as agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, or employers, the City Clerk may so regard them and may regard the dealers, distributors, supervisors, or employers as retailers for the purpose of this chapter.
5. Persons conducting both contracting and retailing activities. Such persons must keep separate accounts for the retail portion of their business and pay tax in the usual fashion on this portion.
ROOM OCCUPANCY CHARGE: The total amount charged for, or allocated to, the rental, use or temporary occupancy of a room, hotel, motel, condominium or other sleeping accommodation or living unit, valued in money, whether paid in money or otherwise, without any deduction.
SALE: Any transfer of title, exchange or barter, conditional or otherwise, of tangible personal property for a consideration and shall include any similar transfer of possession found by the State Tax Commission to be in lieu of, or equivalent to, a transfer of title, exchange or barter.
1. "Sale" shall also include the following transactions when a consideration is transferred, exchanged or bartered in connection with or related to an activity conducted in the City of Sun Valley:
a. Producing, fabricating, processing, printing, or imprinting of tangible personal property for consumers who furnish, either directly or indirectly the tangible personal property used in the producing, fabricating, processing, printing, or imprinting.
b. Furnishing, preparing, or serving food, meals, or drinks and nondepreciable goods and services directly consumed by customers included in the charge thereof.
c. A transfer of possession of property where the seller retains the title as security of the payment of the sales price.
d. A transfer of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication.
e. Admission to a place or for an event in the City of Sun Valley.
f. The use of or the privilege of using tangible personal property or facilities for recreation.
g. Providing hotel, motel, campground, or trailer court accommodations, nondepreciable goods directly consumed by customers and included services, except where residence is maintained continuously under the terms of a lease or similar agreement for a period in excess of thirty (30) days.
h. The lease or rental of tangible personal property.
i. The intrastate transportation for hire by air of freight or passengers, except: 1) as part of a regularly scheduled flight by a certified air carrier, under authority of the United States, or 2) when providing air ambulance services.
j. Any sale at retail within the City of Sun Valley, including the sale of liquor by-the-drink.
k. Any sale, regardless where generated, for admission to a place or for an event taking place within the City of Sun Valley.
l. Any sale, regardless where generated, for the use of or the privilege of using tangible personal property or facilities for recreation within the City of Sun Valley;
m. Providing hotel, motel, vacation rental and other sleeping accommodations rented or leased for a period of thirty (30) days or less.
n. The transfer of title, exchange or barter, conditional or otherwise, of tangible personal property for a consideration of "building and construction materials" as defined in this section.
2. As used in subsections 1b and 1g of this definition, goods "directly consumed by customers" shall not be interpreted to mean any linens, bedding, cloth napkins or similar nondisposable property.
SALE OF LIQUOR BY-THE-DRINK: The sale at retail of liquor by-the-drink for consumption on the premises, as defined in Idaho Code section 23-902, or at any event or activity within the City and includes any transfer of money, title, exchange, barter, or credit, conditional or otherwise, in any manner or by any means whatsoever as consideration.
SALES PRICE: 1. The total amount for which tangible personal property including services agreed to be rendered as a part of the sale, is sold, rented, or leased, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:
a. The cost of the property sold. However, in accordance with such rules and regulations as the State Tax Commission may prescribe, a deduction may be taken if the retailer has purchased property for some purpose other than resale or rental, has reimbursed his or her vendor for tax which the vendor is required to pay to the State or has paid the use tax with respect to the property, and has resold or rented the property prior to making any use of the property other than retention, demonstration, or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his or her vendor with respect to the sale of the property.
b. The cost of materials used, labor or service cost, losses, or any other expense.
c. The cost of transportation of the property prior to its sale.
2. The term "sales price" does not include those items defined in Idaho Code section 63-3613(b)1 - 10.
3. The sales price of a "new manufactured home" or a "modular building" as defined in the Act shall be limited to and include only fifty five percent (55%) of the sales price as otherwise defined herein.
4. Tangible personal property when sold at retail for more than eleven cents ($0.11) but less than one dollar one cent ($1.01) through a vending machine shall be deemed to have sold at a sales price equal to one hundred seventeen percent (117%) of the price which is paid for such tangible personal property and/or its component parts including packaging by the owner or operator of the vending machines.
SALES TAX ACT: The Idaho Sales Tax Act, Idaho Code 63-3601 et seq., including subsequent amendments thereto, which is hereby adopted by reference.
SELLER: Every person making sales at retail or retail sales to a buyer or consumer, whether as agent, broker, or principal.
TANGIBLE PERSONAL PROPERTY: Personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses.
TAX: Any nonproperty sales tax imposed by this chapter.
TAXPAYER: Any person subject to or liable for any taxes imposed by this chapter. (Ord. 484, 7-7-2016, eff. 10-1-2017)