reglab/housing_qa huggingface dataset:
ID Code § 63-1603 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 16 - PREPAYMENT OF TAXES|Section 63-1603 - HEARING AND ORDER.

63-1603. HEARING AND ORDER. (1) On receipt of a petition from a taxpayer pursuant to section 63-1602, Idaho Code, the board of county commissioners shall: (a) Within five (5) days of receipt of such petition, forward a copy of the petition to the chairman of the governing board of each taxing district in which any part of the property of the taxpayer is or will be situated during the term of the impact period; and (b) Within thirty (30) days of receipt of such petition hold one or more public hearings at which the taxpayer, all taxing districts to which the petition was forwarded, and interested persons may appear and be heard relative to the impact on public facilities in such county and the matters contained in the taxpayer’s petition. (2) Within fifteen (15) days after the close of the hearings, the board shall enter an order either granting or denying the petition. (a) If the petition is denied, the taxpayer may not reapply or file a new petition until the start of the next tax year. (b) If the petition is granted, the board shall enter an order declaring: (i) That the taxpayer intends to engage in or is engaged in new business operations in the county and that such operations will have an impact on public facilities in the county; (ii) That the taxpayer has or will have taxable property in the county and taxing districts during the term of the impact period; (iii) That the taxpayer be allowed to prepay a portion, but not to exceed fifty percent (50%) of the estimated ad valorem taxes that will accrue during the term of the impact period, and receive ad valorem tax credits for such prepaid taxes, in accordance with the provisions of this chapter; and (iv) That a local impact committee be created.  History: [63-1603, added 1980, ch. 226, sec. 1, p. 506.]
ID Code § 63-1604 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 16 - PREPAYMENT OF TAXES|Section 63-1604 - LOCAL IMPACT COMMITTEE.

63-1604. LOCAL IMPACT COMMITTEE. If a local impact committee is ordered pursuant to section 63-1603, Idaho Code, the board of county commissioners shall appoint the members of the committee. The committee shall consist of a member of the governing board of each taxing district in which any part of the property of the taxpayer is or will be situated during the term of the impact period, the county assessor, and the chairman of the board of county commissioners, who shall be the permanent chairman of the local impact committee. The board of county commissioners, with the advice of the committee, shall: (1) Work with the taxpayer to determine the impact on public facilities for a period of not to exceed ten (10) years; (2) Develop a plan for construction, expansion, or operation of public facilities for a period of not to exceed ten (10) years; (3) Estimate the total amount of ad valorem taxes that the taxpayer will become obligated to pay for a period of not to exceed ten (10) years, and the estimated amount of taxes that may be prepaid during the first one-half of the impact period; (4) Determine the priority of public facilities that are to be funded from prepaid ad valorem taxes, the taxing districts which will receive such prepaid ad valorem taxes, the dollar amount of such taxes, and the taxing districts which need to provide a credit during the term of the impact period to the taxpayer for prepaid ad valorem taxes.  History: [63-1604, added 1980, ch. 226, sec. 1, p. 506.]
ID Code § 63-1605 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 16 - PREPAYMENT OF TAXES|Section 63-1605 - LOCAL IMPACT FUND.

63-1605. LOCAL IMPACT FUND. In each county in which a local impact committee is formed, under the provisions of this chapter, there is hereby created and established in the county treasury a local impact fund to which all prepaid ad valorem taxes shall be credited as received. Moneys in the local impact fund may be expended or transferred to a taxing district only upon the approval of the board of county commissioners with the advice of the local impact committee, any other provisions of law notwithstanding. The preparation of a budget for the moneys in the fund shall be controlled by the provisions of this chapter, any other provision of law notwithstanding. The expenditure of moneys from the fund, or the transfer of moneys in the fund to a taxing district, shall be exempt from the provisions of chapter 16, title 31, Idaho Code.  History: [63-1605, added 1980, ch. 226, sec. 1, p. 507; am. 1996, ch. 208, sec. 15, p. 673; am. 1996, ch. 322, sec. 58, p. 1087.]
ID Code § 63-1606 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 16 - PREPAYMENT OF TAXES|Section 63-1606 - PREPAYMENT OPTIONAL.

63-1606. PREPAYMENT OPTIONAL. Prepayment of ad valorem taxes under the provisions of this chapter shall be optional and voluntary on the part of the taxpayer, unless an agreement has been entered into with a local impact committee, in which case the terms of the agreement shall be binding.  History: [63-1606, added 1980, ch. 226, sec. 1, p. 507.]
ID Code § 63-1607 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 16 - PREPAYMENT OF TAXES|Section 63-1607 - CREDIT FOR PREPAID TAXES.

63-1607. CREDIT FOR PREPAID TAXES. During the last one-half (1/2) of the impact period and for not to exceed three (3) years thereafter, each taxpayer who has prepaid taxes shall be allowed a credit for such taxes paid during the first one-half (1/2) of the impact period. The credit shall be allowed against the actual taxes assessed to the taxpayer by the taxing district which received prepaid taxes from the local impact fund, and shall be calculated to provide an approximately equal credit during each year that the credit is allowed. Any extension of time during which the credit may be allowed shall require the approval of the local impact committee.  History: [63-1607, added 1980, ch. 226, sec. 1, p. 507; am. 1981, ch. 224, sec. 6, p. 442; am. 1988, ch. 355, sec. 1, p. 1058; am. 1996, ch. 208, sec. 16, p. 674; am. 1996, ch. 322, sec. 59, p. 1087; am. 1997, ch. 117, sec. 37, p. 334.]
ID Code § 63-1608 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 16 - PREPAYMENT OF TAXES|Section 63-1608 - LAPSE OF UNUSED CREDIT.

63-1608. LAPSE OF UNUSED CREDIT. If for any reason during the impact period the taxpayer should cease business operations and the credits accumulated for prepaid ad valorem taxes have not been completely set off against taxes due, the balance of the unused credit shall be forfeited, and the county and taxing districts shall be under no obligation to pay off the unused credits.  History: [63-1608, added 1980, ch. 226, sec. 1, p. 507.]
ID Code § 63-1702 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS|Section 63-1702 - LANDS OF LESS THAN FIVE ACRES.

63-1702. LANDS OF LESS THAN FIVE ACRES. Land parcels of less than five (5) contiguous acres must be appraised, assessed and taxed as real property, without regard to its ability to produce timber or forest products. Buildings and other improvements located on forest lands of less than five (5) contiguous acres shall be appraised, assessed and taxed as provided by applicable laws, rules and regulations.  History: [63-1702, added 1982, ch. 123, sec. 5, p. 352.]
ID Code § 63-1704 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS|Section 63-1704 - LARGE-SIZE FOREST TRACTS.

63-1704. LARGE-SIZE FOREST TRACTS. Tracts of forest lands which consist of five thousand (5,000) or more acres, whether contiguous or not, so long as such tracts are held in common ownership, must be appraised, assessed and taxed as real property as provided in section 63-1705, Idaho Code.  History: [63-1704, added 1982, ch. 123, sec. 5, p. 353; am. 1996, ch. 431, sec. 2, p. 1466.]
ID Code § 63-1707 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS|Section 63-1707 - EXAMINATION OF RECORDS.

63-1707. EXAMINATION OF RECORDS. In order to properly administer the provisions of this chapter, the state tax commission shall have the right at reasonable times to examine the books, accounts and records of the landowner, timber owner or forest products owner at the time of severance or harvest, or party utilizing the logs or other forest products at the time of severance or harvest as necessary to verify the reports required under the provisions of this chapter and shall have the right to examine the source land.  History: [63-1707, added 1982, ch. 123, sec. 5, p. 355.]
ID Code § 63-1708 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS|Section 63-1708 - PROPERTY EXEMPT FROM TAXATION.

63-1708. PROPERTY EXEMPT FROM TAXATION. The following property is exempt from the yield tax imposed by section 63-1706, Idaho Code: Christmas trees, annual forest crops to include nuts, berries, foliage, cones and other forest products harvested for domestic use of the landowner; provided, that the taxes exempted from any one (1) ownership shall not exceed twenty-five dollars ($25.00) in any one (1) year.  History: [63-1708, added 1982, ch. 123, sec. 5, p. 356.]
ID Code § 63-1801 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES|Section 63-1801 - SHORT TITLE.

63-1801. SHORT TITLE. This act may be cited as the "Short-term Rental and Vacation Rental Act."  History: [63-1801, added 2017, ch. 239, sec. 1, p. 591.]
ID Code § 63-1802 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES|Section 63-1802 - LEGISLATIVE INTENT.

63-1802. LEGISLATIVE INTENT. This act is designed to promote access to short-term rentals and vacation rentals by limiting local governmental authority to prohibit these beneficial property uses, or to specifically target them for regulation, except in circumstances necessary to safeguard public health and welfare. This act is also designed to preserve personal property rights and promote property owner access to platforms for offering their properties as short-term rentals and vacation rentals, and enhancing local tax revenue by permitting platforms to assume tax collection and remittance responsibilities.  History: [63-1802, added 2017, ch. 239, sec. 1, p. 591.]
ID Code § 63-1803 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES|Section 63-1803 - DEFINITIONS.

63-1803. DEFINITIONS. In this chapter: (1) "Local government" means any governmental entity or agency, including counties, municipalities, and taxing districts, but not the state of Idaho and the agencies and departments of the state. (2) "Lodging operator" means a person that rents a short-term rental or vacation rental to an occupant using a short-term rental marketplace. (3) "Lodging transaction" means a charge to an occupant by a lodging operator for the occupancy of any short-term rental or vacation rental using a short-term rental marketplace.  (4) "Short-term rental" or "vacation rental" means any individually or collectively owned single-family house or dwelling unit or any unit or group of units in a condominium, cooperative or timeshare, or owner-occupied residential home that is offered for a fee and for thirty (30) days or less. Short-term rental or vacation rental does not include a unit that is used for any retail, restaurant, banquet space, event center or another similar use. (5) "Short-term rental marketplace" means a person that provides a platform through which a lodging operator, or the authorized agent of the lodging operator, offers a short-term rental or vacation rental to an occupant.  History: [63-1803, added 2017, ch. 239, sec. 1, p. 591.]
ID Code § 63-1804 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES|Section 63-1804 - LIMITING TAX DUTIES OF SHORT-TERM RENTAL MARKETPLACES — COLLECTION OF TAX.

63-1804. LIMITING TAX DUTIES OF SHORT-TERM RENTAL MARKETPLACES — COLLECTION OF TAX. (1) A local government may not levy a sales, use, franchise, receipts, or other similar tax or fee on the business of operating a short-term rental marketplace. (2) A short-term rental marketplace shall register with the state tax commission for collection, reporting, and payment of sales and use and travel and convention taxes levied by this state and any applicable local government taxes administered by the state tax commission on short-term rentals and vacation rentals due from a lodging operator on any lodging transaction facilitated by the short-term rental marketplace.  (3) A short-term rental marketplace shall collect, report, and pay taxes imposed on the lodging operator or occupant of a short-term rental or vacation rental by any local government. (4) Any local government that has levied a tax pursuant to statutory authorization, may contract with the state tax commission for the collection and administration of such taxes in like manner and under definitions and rules of the state tax commission for the collection and administration of the state sales or use tax under chapter 36, title 63, Idaho Code. Alternatively, such local government shall have authority to administer and collect such tax. All revenues collected on behalf of the local governments by the state tax commission pursuant to this chapter shall be distributed as follows: An amount of money shall be distributed to the state refund fund sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid through the state refund fund and those moneys are continuously appropriated. The state tax commission may retain an amount of money equal to such fee as may be agreed upon between the state tax commission and such local government for the actual cost of the collection and administration of the tax. 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 in this section. All remaining moneys received pursuant to this chapter shall be placed in a fund designated by the state controller and remitted monthly to the local government levying such tax. (5) A short-term rental marketplace that has not facilitated a lodging transaction in Idaho shall have forty-five (45) days to comply with this section upon completion of their first lodging transaction in Idaho.  History: [63-1804, added 2017, ch. 239, sec. 1, p. 591.]
ID Code § 63-2301 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 23 - LICENSE TAXES|Section 63-2301 - LICENSES PREPARED — PRINTED — ACCOUNTING.

63-2301. LICENSES PREPARED — PRINTED — ACCOUNTING. (1) The county treasurer shall issue consecutively numbered licenses for each class provided for in this chapter. The licenses shall have essentially the following information: (a) County issuing the license; (b) Type of license and amount paid; (c) Person or business to whom issued; (d) Date of issuance and expiration date; (e) Treasurer’s signature. (2) The treasurer shall keep in his office an accounting for all licenses sold by him.  History: [63-2301, added 1995, ch. 206, sec. 2, p. 701.]
ID Code § 63-2302 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 23 - LICENSE TAXES|Section 63-2302 - LICENSE TO BE PROCURED BEFORE COMMENCING BUSINESS.

63-2302. LICENSE TO BE PROCURED BEFORE COMMENCING BUSINESS. A license must be procured immediately before the commencement of any business or occupation liable to a license tax from the treasurer of the county where the applicant desires to transact the business which license authorizes the party obtaining it in his particular locality in the county to transact the business described in the license. Separate licenses must be obtained for each branch, establishment or separate house of business located in the same county. No license issued under this chapter shall be required of any person to carry on any business within the limits of any incorporated city having power by its charter to impose or levy city license taxes, if such person procures the license required by the ordinances or orders of such city.  History: [63-2302, added 1995, ch. 206, sec. 2, p. 701; am. 1997, ch. 146, sec. 1, p. 422.]
ID Code § 63-2303 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 23 - LICENSE TAXES|Section 63-2303 - PAWNBROKER’S LICENSE.

63-2303. PAWNBROKER’S LICENSE. Each pawnbroker whose business is located in the county and outside the limits of an incorporated city must obtain a pawnbroker’s license from the treasurer and must pay therefor fifty dollars ($50.00) per calendar quarter.  History: [63-2303, added 1995, ch. 206, sec. 2, p. 702; am. 1997, ch. 146, sec. 2, p. 422.]
ID Code § 63-2305 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 23 - LICENSE TAXES|Section 63-2305 - BRIDGE AND FERRY LICENSE.

63-2305. BRIDGE AND FERRY LICENSE. Licenses to take tolls on bridges or ferries are fixed annually by the commissioners. The licenses therein provided for must be obtained from the treasurer of the county.  History: [63-2305, added 1995, ch. 206, sec. 2, p. 702.]
ID Code § 63-2306 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 23 - LICENSE TAXES|Section 63-2306 - MONTHLY SETTLEMENT FOR LICENSES — APPLICATION OF LICENSE MONEY.

63-2306. MONTHLY SETTLEMENT FOR LICENSES — APPLICATION OF LICENSE MONEY. On the first Monday in each month the treasurer shall pay into the county treasury all money collected from all licenses sold during the preceding month upon the certificate of the county auditor, and shall file a statement or report each month with the county auditor showing the amount of licenses collected in each school district to be apportioned in the following manner: (1) If by applicants within an incorporated city or city acting under special charter: (a) Thirty percent (30%) to the school district in which the licenses are collected for general revenue purposes; (b) Forty percent (40%) for general revenue purposes of the city; and (c) Thirty percent (30%) to the county current expense fund. (2) If by applicants without an incorporated city: (a) Fifty percent (50%) to the school district in which the licenses are collected; and (b) Fifty percent (50%) to the county current expense fund.  History: [63-2306, added 1995, ch. 206, sec. 2, p. 702.]
ID Code § 63-2307 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 23 - LICENSE TAXES|Section 63-2307 - SUITS FOR RECOVERY OF LICENSE TAX.

63-2307. SUITS FOR RECOVERY OF LICENSE TAX. Against any person required to take out a license who fails, neglects or refuses to take out such license, or who carries on, or attempts to carry on, business without such license, the treasurer may direct suit in the name of the state of Idaho as plaintiff, to be brought for the recovery of the license tax, and in such case either the treasurer or prosecuting attorney may make the necessary affidavit for a writ of attachment, which may issue without bond being given on behalf of the plaintiff. In case of a judgment for the plaintiff, five hundred dollars ($500) therefor and costs must be paid by the defendant into the county current expense fund.  History: [63-2307, added 1995, ch. 206, sec. 2, p. 702.]
ID Code § 63-2308 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 23 - LICENSE TAXES|Section 63-2308 - PRODUCTION OF LICENSE — PLEA OF RECOVERY IN CIVIL ACTION.

63-2308. PRODUCTION OF LICENSE — PLEA OF RECOVERY IN CIVIL ACTION. Upon the trial of any action authorized by this chapter, the defendant is deemed not to have procured the proper license unless he either produces it or proves that he did procure it; but he may plead in bar of the action a recovery against him and the payment by him in a civil action of the proper license tax, together with the damages and costs.  History: [63-2308, added 1995, ch. 206, sec. 2, p. 703.]
ID Code § 63-2309 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 23 - LICENSE TAXES|Section 63-2309 - PENALTY FOR VIOLATIONS.

63-2309. PENALTY FOR VIOLATIONS. Anyone failing to comply with any of the provisions of this chapter shall be guilty of a misdemeanor and upon conviction thereof shall be subject to a fine not exceeding three hundred dollars ($300) or imprisonment in the county jail for not to exceed six (6) months or by both such fine and imprisonment.  History: [63-2309, added 1995, ch. 206, sec. 2, p. 703.]
ID Code § 63-2403 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2403 - RECEIPT OF MOTOR FUEL — DETERMINATION.

63-2403. RECEIPT OF MOTOR FUEL — DETERMINATION. Motor fuel is received as follows: (1) (a) Motor fuel produced, refined, manufactured, blended or compounded by any person or stored at a pipeline terminal in this state by any person is received by that person when it is loaded into tank cars, tank trucks, tank wagons or other types of transportation equipment or when it is placed into any tank or other container from which sales or deliveries not involving transportation are made. (b) Motor fuel is received by a person other than the person designated in subsection (1)(a) of this section in the following circumstances: (i) Motor fuel delivered from a pipeline terminal in this state to a licensed distributor is received by the licensed distributor to whom it is first delivered. (ii) Motor fuel delivered to a person who is not a licensed distributor for the account of a person that is so licensed, is received by the licensed distributor for whose account it is shipped. (2) Notwithstanding the provisions of subsection (1) above, motor fuel shipped or delivered from a refinery or pipeline terminal to another refinery or pipeline terminal, is not received by reason of that shipment or delivery. (3) Any product other than motor fuel that is blended to produce motor fuel other than at a refinery or pipeline terminal in this state is received by the person who is the owner of the blended fuel after the blending is completed. (4) (a) Motor fuel imported into this state, other than fuel placed in storage at a refinery or pipeline terminal in this state, is received at the time the fuel arrives in this state by the person who is, at the time of arrival, the owner of the fuel. (b) Motor fuel imported into this state by a licensed distributor and delivered directly to a person not a licensed distributor is received by the licensed distributor importing that fuel into this state at the time the fuel arrives in this state. (c) Fuel arrives in this state at the time it crosses the border of this state.  History: [63-2403, added 1983, ch. 158, sec. 4, p. 443; am. 1997, ch. 85, sec. 1, p. 204; am. 2002, ch. 174, sec. 4, p. 512.]
ID Code § 63-2404 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2404 - METHOD OF MEASUREMENT OF GALLONS RECEIVED.

63-2404. METHOD OF MEASUREMENT OF GALLONS RECEIVED. Motor fuels and other petroleum products received by distributors shall be reported under rules prescribed by the state tax commission, and be based upon consistent methods, generally recognized and accepted for motor fuels tax accounting purposes, in respect to gallonage, stock transfers and stock accounting records.  History: [63-2404, added 1983, ch. 158, sec. 4, p. 444; am. 2011, ch. 6, sec. 2, p. 16.]