Current through September 2, 2024
Section 63-3638, Idaho Code
01.
Most Current Census. Population is estimated using the most current census or estimate of city and county populations during the quarter for which sales tax money is distributed. Such estimates can be found at the Bureau of the Census at: https://www.census.gov/programs-surveys/popest/data/tables.html.
02.
Current Fiscal Year. For distribution purposes, the current fiscal year begins with the distribution made in October, following collection of sales taxes in July, August, and September.
03.
Incorporated City. To qualify for sales tax distribution, an incorporated city is one (1) with a duly elected mayor and city council.
04.
Determination Date and Eligibility.
a. Except as provided in Paragraph 995.04.b. of this rule, the eligibility of each city for revenue sharing monies pursuant to Section 63-3638(10)(a), Idaho Code, is determined as of July 1 of the current year. Cities not receiving distributions in fiscal year 2020 are ineligible to receive monies under Section 63-3638(10)(a), Idaho Code.
b. Taxing districts that are out of compliance with the requirements of Section 67-1076, Idaho Code, are ineligible for quarterly distributions provided under Section 63-3638(10), Idaho Code. Once the Tax Commission is notified by the State Controller's Office that the district is complying, quarterly distributions resume, including any amounts previously withheld under these provisions.
05.
Quarterly Certification. Except if shares are required to be withheld pursuant to Section 67-1076, Idaho Code, the Tax Commission will certify quarterly to each county clerk the distributions required pursuant to Section 63-3638(10)(c), Idaho Code, and the distributions to cities and counties required pursuant to Section 63-3638(10)(a) and (b), Idaho Code.
a. Shares distributed quarterly pursuant to Section 63-3638(10)(a), (b), or (c), Idaho Code, are termed revenue sharing. The distribution found in Section 63-3638(10)(b)(ii)(1), Idaho Code, in the amount of one million three hundred twenty thousand dollars ($1,320,000), is considered an annual amount divided into four (4) equal shares.
b. The Tax Commission will withhold authorized payments to cities, counties, or special purpose taxing districts to comply with the requirements of Section 67-1076, Idaho Code. The Tax Commission will publish a report on its website to notify the county of the district, which is failing to comply, and the amount being withheld. Once the Tax Commission is notified by the state controller that a previously non-compliant taxing district has achieved compliance, the Tax Commission will distribute withheld funds with the next quarterly sales tax distribution.
c. Urban renewal agencies failing to comply with the reporting requirements found in Section 50- 2913, Idaho Code, will have authorized payments identified in Section 63-3638(13), Idaho Code, withheld. Once the urban renewal agency complies with the necessary reporting requirements, the Tax Commission will distribute the withheld funds with the next quarterly sales tax distribution.
06.
Corrections.
a. Corrections of distribution errors are made in the following quarterly distribution(s) of the current fiscal year. Corrections occurring in the final quarter of the fiscal year are made as soon as possible in the following fiscal year.
b. The Tax Commission will notify affected county clerks when the Tax Commission becomes aware of an error in distributions.
Effective July 1, 2024
