Taxes on transient personal property are due in full on demand. If no demand is made, the taxes are due and payable on or before December 20. If the tax is not paid on or before December 20 or the demand date, the full tax becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of the following year. If the tax has been paid in part, late charge and interest are calculated on the remaining tax.

Warrant of Distraint

When any part of a tax becomes delinquent, a warrant of distraint is issued to the County Sheriff for its collection (Idaho Code 63 to 317, 63-602Z, and 63 to 903).

Delinquent Collections

When any part of the tax becomes delinquent, the tax may be collected in the same manner as tax is collected for manufactured homes or real property, whichever is applicable.

Deductions

Total tax due shown on statement may not be deductible for Internal Revenue Service (IRS) purposes. Please check with an accountant.