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City Hall
P.O. Box 2315
480 East Ave. N.
Ketchum, ID  83340
Ph: 208.726.3841
Fax: 208.726.8234
Local Option Tax (LOT)
UPDATE:

On June 16, 2014, the Ketchum City Council voted unanimously to end the contract between the Idaho State Tax Commission (ISTC) and the City of Ketchum for the administration, collection and enforcement of the Local Option Tax.

As of August 28, 2014, stop using the Ketchum permit number issued by the ISTC. Do not send the ISTC your return and payment for the City of Ketchum after that date. You will be receiving a cancellation letter for your Ketchum permit from the ISTC soon. For monthly filers, the last return to file with the ISTC is July 1 - July 31, 2014 due on or before August 20, 2014.

Effective September 1, 2014
*The schedule to begin filing returns to the City of Ketchum is as follows:
  • Monthly / August 1 - August 31, 2014 due on or before September 20, 2014
  • Quarterly / July 1 - September 30, 2014 due on or before October 20, 2014
  • Semi-Annual / July 1 - December 31, 2014 due on or before January 20, 2015
  • Annual / January 1 - December 31, 2014 due on or before January 20, 2015

The City Clerk’s Office will be mailing a Ketchum Sales Tax Permit, a Tax Booklet and an Application in the month of August.


Ketchum imposes a local option tax (LOT) on retail sales (except groceries and motor vehicles) within the City of Ketchum or on sales where delivery takes place within the City of Ketchum.  This is in addition to the state sales tax of 6%.  This money remains in Ketchum and is invested in a wide range of City services and economic development initiatives that benefit local residents and businesses. 

The current City of Ketchum Local Option Tax Ordinance No. 712 was passed by 87% voter approval on November 20, 1997 authorizing the collection of local option taxes as provided for under Title 50, Chapter 10, Idaho Code. On November 8, 2011 Ordinance No. 1090 was passed by 73% voter approval, amending Ordinance 712, to provide for an additional fifteen (15) years through December 31, 2027.  On November 5, 2013 the voters approved Ordinance No. 1108 by 64% to provide the imposition and collection of an additional 1%, for the period of five (5) years, to January 1, 2019. 

Effective January 1, 2014 the City of Ketchum tax rates are as follows:

  • 3% (0.03) on room sales
  • 3% (0.03) on liquor-by-the drink sales
  • 2% (0.02) on other retail sales, including building materials (groceries and motor vehicles are exempt)

The purpose of the revenues from the taxes are used for:
  • Municipal Transportation
  • Open Space Acquisition and Recreation
  • Capital Improvements
  • Emergency Services
  • City Promotion, Visitor Information and Special Events
  • Property Tax Relief
  • Direct Costs to Collect and Enforce the Tax
  • Improve Commercial Air Service by Providing Minimum Revenue Guarantees (MRGs) to Airlines

If you have questions about registration, payments or amounts owed on your tax account or reports of any account changes and/or closures, including filing frequency, contact Kathleen Schwartzenberger with the City of Ketchum at:

Attn:  Kathleen Schwartzenberger
City of Ketchum
P.O. Box 2315
Ketchum, ID 83340
ph:   208.726.3841
fax:  208.726-8234


Current Information (through September 1, 2014):

Local Option Tax Reports

Temporary Seller's Permit
Contractors and Ketchum Sales Tax
Idaho Business Registration and Permit Applications

Information Beginning August 1, 2014:

City Sales Tax Application