City of Sun Valley Local Option Tax
Online payment is now available! Visit sunvalleyidpay.com and click on Local Option Tax.
If you need help on how to file, the link below provides you with step-by-step instructions.
Government Window Tax Payment Instructions
For all zero returns, please email remittance form to taxes@sunvalleyidaho.gov.
The Sun Valley Local Option Tax (LOT) is a non-property, local sales tax separate from the Idaho State tax.
For more information, please see Ordinance 484 and Ordinance 507 below.
|
Tax Category |
Tax Rate |
|
Occupancy Sales (rentals lasting less than 30 days) |
4% |
|
Food & Beverage |
4% |
|
Alcohol by the Drink |
4% |
|
Recreation Memberships (i.e. greens fees, tennis court fees, gym/spa memberships, pool passes, etc.) |
4% |
|
Lease/Rental of Tangible Personal Property (i.e. auto leases, and rental of golf clubs, golf carts, tennis rackets, bicycles, etc.) |
4% |
|
Event Admission |
4% |
|
Building and Construction Materials |
2% |
|
All Other Retail Sales Not Listed Above |
3% |
|
Ski Lift Tickets/Season Ski Passes |
2% |
|
Late Fee: assessed if taxes are not paid by the 20th of the following month. |
5% |
Local Option Tax Supporting Documents:
Ordinance No. 484
Ordinance No. 507
Summary of Ordinance No. 507