What penalties are in place for noncompliance with the requirements included in Idaho Code Section 67-450E?

For entities that fail to comply, the following enforcement procedures are in place:

  • Prohibition from any budget increase otherwise provided by either subsection (1)(a) or (e) of section 63-802, Idaho Code.
  • The Idaho State Tax Commission shall withhold the annual sales tax distribution pursuant to section 63-3638(10), Idaho Code. The amount of the distribution shall be retained in a reserve account until the Legislative Services Office certifies to the Idaho State Tax Commission that the entity has complied, and then the distribution shall be paid.
  • If the entity is a non-taxing district, the board of county commissioners shall convene to determine appropriate compliance measures which may include, but are not limited to:
    • Require a meeting of the board of county commissioners and the entity's governing body wherein the board of county commissioners shall require compliance of this section by the entity.
    • Assess a noncompliance fee on the noncomplying entity, not to exceed $5,000. The fee may be deducted from any taxes, fees, or assessments collected by the county on behalf of the local governing entity, and the local governing entity may not pass on the amount of the fee to the persons within the jurisdiction of the entity in the form of adjustments to fees or assessments.
    • Cause a special audit to be conducted on the entity at the expense of the entity.

Show All Answers

1. Why are we creating a registry portal?
2. What is required under Idaho Code 67-450B and C?
3. Why was additional legislation introduced in the 2014 legislative session?
4. What are the new requirements in House Bill Number 560 codified in Idaho Code Section 67-450E?
5. What are local governing entities required to do?
6. What will be on the registry portal?
7. What are some examples of possible reporting due dates?
8. How are the Legislative Services Office and counties affected?
9. What penalties are in place for noncompliance with the requirements included in Idaho Code Section 67-450E?
10. What items are needed prior to registering an entity?