Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES
Section 35.01.06.020 - DISTRIBUTION
Current through September 2, 2024
Sections 67-4710 through 67-4718, 67-4917C, Idaho Code
01. Travel and Convention Tax. Amounts collected by the Commission for the state Travel and Convention tax will be paid distributed according to Section 67-4718, Idaho Code.
02. Auditorium or Community Center District Tax. The amounts collected by the Commission for any Auditorium or Community Center District will be distributed by the Commission to the Auditorium or Community Center District according to Section 67-4917C, Idaho Code. Funds to be distributed according to Section 67-4917C(2)(c), Idaho Code will be distributed no later than one month following receipt by the Commission of the revenues from such district.
Effective March 31, 2022