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Local 1% Sales Tax

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City Beach-1 

Local Sales Tax  (LOT)

LOT is a 1% tax imposed on all taxable sales, except occupancy (which is 7%). Taxable sales are as defined by Chapter 36 of Title 63, Idaho Code.  The tax collected is paid to the City of Sandpoint Finance Department on or before the 20th of the month following collection. The tax was voter approved. A permit is required, which is acquired thru the City Clerk's office.

Questions may be directed to our Sales Tax Clerk by phone (208) 263-8129 or by email.