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Form 4150 — Instructions
Idaho Falls Auditorium District Tax Return
General. Returns are due by the 20th of the Total sales include all room sales (rooms
month following the reporting period covered. provided for lodging, meetings, or banquets) and
Each return shows the period covered and the separately stated fees associated with those
due date. You must file a signed return for each sales, such as:
filing period even when no tax is due. • Credit card processing fees
Electronic filing. You can file your return, • Cleaning fees
make changes to your account, and cancel • Pet fees
your permit online at tax.idaho.gov/gototap.
Nontaxable room sales. Enter the amount of all
Change in operation/ownership. You must nontaxable room sales for the period.
notify the Tax Commission of any of the Sales that are nontaxable include:
following:
• Lodging sales you made to the same
• Changes in partners or officers person under the terms of a lease or similar
• Restructuring of ownership agreement for 31 or more consecutive days
• Address changes • Room charges directly paid by the U.S.
• New or additional locations government, Idaho governmental agencies,
or other exempt buyers
Report these changes at tax.idaho.gov/ibr or
by mailing us a completed Form IBR-1, Idaho Exemptions from this tax are listed in Rule 016
Business Registration. of the Idaho Hotel/Motel Room and Campground
Sales Tax Administrative Rules.
New owner. If you’re a new owner of a
Document exempt credit-card sales using
business, don’t file a return addressed to
Form ST-104HM, Tax Exemption on Lodging
the former owner. Permits aren’t transferable.
Accommodations. Document all other exemptions
Apply for a new permit at tax.idaho.gov/ibr
using the Form ST-101, Sales Tax Resale or
or by mailing us a completed Form IBR-1.
Exemption Certificate.
Contact us with questions.
Adjustments to tax. Use this line to claim an
Change of mailing address. Check the
adjustment. You must provide a letter explaining
“Mailing Address Change” box on your tax
the adjustments. Adjustments claimed are subject
return and provide the new address.
to approval.
Cancel permit. If this is your last return, check
Penalties. You may owe a penalty if you:
the “Cancel Permit” box on your tax return and
provide the date the business closed. • File a return by the due date but don’t pay all
of the tax you owe (0.5% of the tax per month
District boundaries. The boundaries of the to a maximum of 25%)
district encompass all of the area within the city • Don’t file a tax return by the due date (5% of
of Idaho Falls. A map of the district boundary the tax per month to a maximum of 25%)
can be found at tax.idaho.gov/aud.
Note: You owe the entire month of penalty even if
Total room sales. Enter the amount of all sales your payment or return is only one day late. The
for the period, excluding sales that Short-Term minimum penalty is $10.
Rental Marketplaces reported for you. This
includes all cash and credit sales even if you Interest. Interest accrues on overdue tax from
haven’t received payment. the original due date of the return until you pay
the tax.
EIN00095 12-14-2022 Page 1 of 2
