Local Option Tax

 On November 7, 2023, the citizens of Harrison voted in an open election to pass a Municipal Non-Property Local Option Tax. On January 11, 2024, Harrison City Council passed Ordinance NO. 489 at the Regular Council Meeting. The ordinance mandates that every business or person who is engaging in or conducting the business of lodging rentals, liquor by the drink, prepared meals, and all taxable retail sales, except for groceries, must file an application for Municipal Non-Property Tax Permit with the City Clerk. 

After submitting a completed application form, the City Clerk will issue a numbered permit. A one percent (1%) occupancy tax must be collected by the owner, manager, agent, or responsible person on any lodging rentals, liquor by the drink, prepared meals, and all taxable retail sales except for groceries remitted to the City of Harrison. These taxes are due and payable to the City Treasurer the 20th day of the succeeding month. The amount of tax paid shall be computed on all sales subject to taxation under this Ordinance. Every person required to hold a City of Harrison local-option non-property tax permit and number must file a City of Harrison local-option non-property tax return and a copy of their Idaho State Sales Tax Return for the month at the same time said taxes are paid to the City Treasurer, unless said person has been permitted in writing by the Idaho State Tax Commission to file quarterly sales or use tax returns. If a person who is required to collect and pay over any tax imposed by this Ordinance fails or refuses to pay over to the City, they will be liable to pay a penalty charge. The penalty charge will be equal to five percent (5%) of the tax not paid, or a minimum of $10 (whichever is greater).

 City staff is available during regular business hours of Monday through Thursday, 8:30 am-4:00 pm. Please contact City Hall via phone (208.689.3212) or email at cityclerk@cityofharrison.org.