67-4917C. COLLECTION AND ADMINISTRATION OF HOTEL/MOTEL ROOM SALES TAX BY STATE TAX COMMISSION — DISTRIBUTION. (1) A district which has levied a sales tax pursuant to section 67-4917B, Idaho Code, may contract with the state tax commission for the collection and administration of the tax in like manner, and under the definitions and rules of said commission for the collection and administration of the state sales tax under chapter 36, title 63, Idaho Code, on receipts from the furnishing of hotel and motel rooms. A district which levies such tax shall have the right to review and audit the records of collection thereof maintained by the commission and the returns of hotel and motel owners and operators. Alternatively, such district shall have authority to administer and collect such tax.
(2) All revenues collected by the tax commission pursuant to section 67-4917B, Idaho Code, shall be distributed as follows:
(a) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the tax commission to be paid shall be paid through the state refund account and those moneys are continuously appropriated.
(b) An amount of money equal to the actual cost of the collection and administration of the tax imposed by the provisions of this section shall be retained by the tax commission. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost at the end of each fiscal year shall be distributed as provided by paragraph (c) of this subsection.
(c) All remaining moneys received pursuant to this chapter shall be placed in an account designated by the state controller and remitted monthly to the district levying the tax.
History:
[67-4917C, added 1978, ch. 277, sec. 3, p. 674; am. 1979, ch. 101, sec. 1, p. 246; am. 1986, ch. 73, sec. 20, p. 219; am. 1994, ch. 180, sec. 217, p. 555.]
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