Instructions For Form 1250 - Greater Boise Auditorium Sales Tax
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FORM 1250 INSTRUCTIONS -- Greater Boise Auditorium Sales Tax
11-20-13
YOU MUST FILE A RETURN FOR EACH FILING PERIOD, EVEN WHEN NO TAX IS DUE.
LABELS ARE INCLUDED FOR YOUR CONVENIENCE.
General. You are required to report tax using the accrual
Line 3. Total Taxable Room Sales. Subtract line 2 from line 1.
method. This means that you must report and pay tax on all
cash and credit sales even if payment has not been made. You
Line 4. Tax. Multiply line 3 by 5%.
must sign your return to make it valid. Unsigned returns
may result in penalty or interest, or both.
Line 5. Adjustments. Use this line when claiming adjustments
or amending previous returns (such as errors in reporting or
Due Date. Returns cover either one month or one quarter.
refunded sales). A letter of explanation must be attached. For
Each return indicates the period covered and the due date.
assistance, call: (208) 334-7821.
Even if you have made no taxable room sales, you must file a
Line 6. Tax Due. If line 5 results in an increase, add to line 4. If
timely return. Simply write -0- in the appropriate areas of the
line 5 results in a decrease, subtract from line 4.
return.
Line 7. Penalty. Delinquent returns are subject to penalty. No
Change of Mailing Address. Mark the "mailing address
penalty is due if no tax is due. Penalty is 5% of the tax due for
change" box on your tax return and provide the new address.
each delinquent month or portion of a month. The maximum
penalty is 25% and the minimum penalty amount is $10.00.
Change in Operation/Ownership. You must report any change
in operation of your business on an amended Idaho Business
Line 8. Interest. Interest accrues on delinquent payments from
Registration Form. You must report a change in partners or
the due date until paid. Rates are as follows:
officers, any restructuring of ownership, new locations, an
address change, or additional locations. You can also make
1/1/2014 - 12/31/2014, 4% per year
these changes online through tax.idaho.gov by clicking
1/1/2013 - 12/31/2013, 3% per year
on "Apply for a business permit" under the Online Services
1/1/2012 - 12/31/2012, 4% per year
heading.
1/1/2011 - 12/31/2011, 4% per year
New Owner.
Line 9. Total due. Add lines 6, 7, and 8. Pay this amount.
If you are a new owner of a business, don't use a
return which has been addressed to the former owner. Permits
Taxes to be paid by electronic funds transfer. All taxes due
are not transferable. You can apply for a new account number
to the State of Idaho must be paid by electronic funds transfer
through tax.idaho.gov by clicking on "Apply for a business permit"
under the Online Services heading. You can also complete the
whenever the amount due is $100,000 or greater. You must
file your written tax return on or before the due date indicating
Idaho Business Registration form available online at tax.idaho.gov
or by calling the Idaho State Tax Commission.
payment by Electronic Funds Transfer.
Cancel permit. If this is your last return, mark the "cancel
If you are not required to pay by electronic funds transfer,
permit" box on your tax return. Attach a statement giving
the total payment for tax due must accompany your return.
information and the date of disposition of the business.
Make your check or money order payable to the State Tax
Commission. Do not staple your check to your return or send a
Line 1. Total Room Sales. Enter the amount of all accrued
check stub.
sales for the period, including cash and credit transactions. Total
sales include all room sales, both taxable and nontaxable.
Payment by credit/debit card and e-check. You can use a
credit/debit card or e-check to make payments under $100,000
What is taxable--Receipts (sales) from the furnishing of hotel/
to the state of Idaho. You can pay through our website at
motel rooms within the district.
tax.idaho.gov. We accept American Express, Discover,
MasterCard, and Visa for credit card payments.
If you pay with
Exception: No tax is imposed when residence is maintained
a credit/debit card or e-check, our third-party provider will charge a
continuously under the terms of a lease or similar agreement for
convenience fee.
a period of more than 30 days.
District Boundaries--The district includes all of the Boise City
Line 2. Nontaxable Room Sales. Enter the amount of all
metropolitan area and extends to much of the surrounding
nontaxable lodging sales for the period, including cash and credit
area. Questions about district boundaries or the law should be
transactions. Exemptions from this tax are listed in Rule 16 of
directed to the Idaho State Tax Commission or the Greater Boise
the Idaho Hotel/Motel Room and Campground sales tax rules.
Auditorium District.
Mail return to: Idaho State Tax Commission, PO Box 76, Boise, ID 83707-0076
IDAHO STATE TAX COMMISSION OFFICES
CONTACT US
In the Boise Area: 334-7660
440 Falls Ave.
800 Park Blvd., Plaza IV
or
Twin Falls, Idaho 83301
Boise, Idaho 83712
Toll Free: (800) 972-7660
611 Wilson Ave., Suite 5
1910 Northwest Blvd., Suite 100
Hearing impaired (TDD):
Pocatello, Idaho 83201
Coeur d'Alene, Idaho 83814
(800) 377-3529
150 Shoup Ave., Suite 16
1118 F St.
Idaho Falls, Idaho 83402
Lewiston, Idaho 83501
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