A. The taxes imposed by this chapter shall be computed and paid for each calendar month, quarterly, or annually, as selected by the taxpayer in its Municipal Sales Tax permit application. The 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 the total dollar value of all sales subject to taxation under this chapter. Each person required to hold a permit and number shall file a Municipal Nonproperty Sales Tax return ("return") and copy of their Idaho State Sales Tax return for the relevant time period at the same time said taxes are paid to the City Clerk.
B. The first payment of taxes under this chapter shall be due and payable on November 20, 2017.
C. A return shall be filed for each selected tax period (monthly, quarterly, or annually) 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 late payment fee of five percent (5%) of the amount owed shall be assessed for each delinquent return. In addition, an interest payment at the rate of twelve percent (12%) per annum from the due date from whom such deficiency amount is due shall be paid.
E. No officer, agent or employee of the City shall divulge or make known to any persons, in any manner except pursuant to the order of a court of competent jurisdiction, any information whatsoever submitted or obtained directly or indirectly pursuant to this chapter, or permit any return or information supplied with regard thereto, or any copy thereof or any note, paper or book submitted to be seen or examined by any person except as provided by law; provided that in any action or proceeding brought for the collection, remission, cancellation, or refund of the whole or any part of a tax imposed under this chapter, or for enforcing the penalties prescribed for making false or fraudulent returns, any and all information contained in or provided with said return may be made accessible to the elected and appointed officials, officers and representatives of the City charged with enforcing or defending same. All such returns, information, statements and correspondence relating thereto may be produced into evidence in any action, civil or criminal, directly pertaining to such returns or the tax imposed on the basis of such returns.
F. The City Council, under such rules and provisions as it may prescribe, may permit the Commissioner of the Internal Revenue Service of the United States or his authorized representative or the proper officer of any state imposing a tax to inspect the returns or information provided or obtained in connection therewith, or may furnish to such officer, or his authorized agent, copies or an abstract thereof.
G. Nothing in this chapter shall prohibit a taxpayer or his authorized representative, upon proper identification, from inspecting and copying his own returns and information supplied therewith. (Ord. 484, 7-7-2016, eff. 10-1-2017)