[Note: submitted as the resort tax is again up for consideration.]
ORDINANCE NO. 594
AN ORDINANCE ASSESSING LOCAL OPTION NON PROPERTY TAXES AND DESIGNATING THE CITY OF MONTPELIER A RESORT CITY BE IT HEREBY ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
MONTPELIER, IDAHO AS FOLLOWS:
a. WHEREAS Montpelier is a city with a population not in excess of 10,000 according to the most recent census within the State of Idaho;
b.. WHEREAS the City of Montpelier is organized under the general laws of the State of Idaho and is incorporated as a Municipality;
c. WHEREAS U.S. Highway 89 is a major north/south access route to Yellowstone National Park, Grand Teton National Park and Jackson Hole;.
d. WHEREAS U.S. Highway 30 is a major east/west access route following the historic Oregon Trail;
e. WHEREAS the Oregon California Trail Museum is located in the City of Montpelier at the junction of U.S. Highway 89 and U.S. Highway 30;
f. WHEREAS Bear Lake is located in the County of Bear Lake;
g. WHEREAS a National Wildlife Refuge is located in the County of Bear Lake;
h. WHEREAS numerous campgrounds and recreational activities associated with the National Forest Service are located in the County of Bear Lake;
i. WHEREAS four-wheeling, hunting, hiking, fishing and snowmobiling are activities on the National Forest within the County of Bear Lake;
j. WHEREAS people travel to the City of Montpelier to participate in baseball and softball tournaments;
k. WHEREAS the City Council and Mayor are reasonably . informed and believe that the City derives a major portion .. of its economic well being from business activities catering to recreational needs and meeting the needs of people traveling to that City for
an extended period of time; ·
I. WHEREAS the City of Montpelier hereby finds that Montpelier is a City that derives a major portion of its economic well being from businesses catering to recreational needs and meeting the needs of people traveling to and through Montpelier for an extended period of time.
1. The City of Montpelier, by its corporate authority as a resort city, hereby adopts, implements and shall collect a local-option nonproperty tax as more fully set forth herein.
a. If approved by the required majority, 60% majority of city voters, voting in an election as provided under Idaho Law, then an occupancy tax upon motels, hotels, and other sleeping accommodations rented or leased for a period of thirty (30) days or less shall be 3%.
2. The purposes for the City local-option nonproperty taxes shall be as more fully set forth hereinafter and for no other purpose.
a. Shall be used to employ an administrator and other necessary personnel to assist the City in promoting the City of Montpelier as a “Resort City” and such other duties and activities as consistent with the purpose of this Ordinance.
b. Shall be used to promote and offset the expense of promoting special recreational events and other events consistent with the purpose of this Ordinance.
c. Shall be used to advertise and promote the City of Montpelier as a “Resort City’’.
3. The tax shall endure for a period of 3 years. The specific tax and rate and purposes for which the tax may be used shall not be redefined and no rate shall be increased and the purposes shall not be modified or the duration extended without the subsequent and further approval of city voters. ·
4 . The City Council of the City of Montpelier by further action shall designate the manner and method of distributing said taxes to the City of Montpelier.
PASSED AND ADOPTED, after three separate readings, by the Mayor and City Council of Montpelier, Idaho this 11th day of Sept. 2006.