LOCAL OPTION TAX
THANK YOU FOR VOTING ON NOVEMBER 3rd, 2026!
The November 3, 2026 ballot measure to continue with the City of Cascade collection of a Local Option Non Property Tax or “LOT” for an additional five years passed and will be in effect on January 1, 2027 with new tax rates.
What’s New? Effective January 1, 2027, all LOT collection permit holders will collect for and remit the new LOT tax rates as follows: The 1% tax on retail sales will remain in effect. The 1% tax on groceries (as defined in Ordinance #744 Chapter 8, Sec 3 amending Sec 4.8.1) will be eliminated. The 1% tax on lodging/occupancy rentals of 30 days or less increases from 1% to 3%.
LOT payment vouchers for revenue collected through December 31, 2026 are available in the resources column to the right. LOT payment vouchers for revenue collected from January 1, 2027 are available in the resources column to the right.
For information relating to expenditures and planned projects using LOT revenue, please continue to refer to the City of Cascade Newsletter links under “Resources” on this page (right).
Where will the LOT dollars be spent?
Funds collected from the LOT tax will be used towards the following:
1.Projects involving public streets, sidewalks, pedestrian crosswalks, pathways, and other public rights-of-way helping to improve the health and safety of the public.
2.Projects involving public parks maintenance, development, and beautification. (Ord. 711, 6-7-2021).
Look to this page for future updates and specific projects that will benefit from LOT dollars!
Who will collect the LOT?
Whether you own a business in the City of Cascade, or just have occasional sales or deliveries within city limits, your business will need to collect and remit the 1% Local Option Tax.
Any business that resides inside the city limits of Cascade, Idaho is required to hold a business license and LOT collection permit.
Click here if you own or operate a business in the City of Cascade.
Any business that conducts sales and delivers goods inside the city limits of Cascade, Idaho is required to hold a LOT collection permit.
Click here if you conduct a retail sale outside the City limits and are shipping those goods into the City of Cascade.
Click here if you conduct a retail sale outside the City limits and are conducting a sale for the short-term rental of a vacation rental, lodging, a camp site or RV pad located within the City limits of Cascade.
Useful rule to remember: If you remit sales tax to the state, you will also remit to the City of Cascade.
What is exempt from the collection of LOT?
A single item purchase of $1,000 or more.
A single day occupancy rate charged at $1,000.00 or more per day.
How do I get my business license / LOT permit or just the LOT collection permit?
Choose the correct option above. Complete the form in full and return them to City Hall. If you are required to have a business license, submit $28.00 business license application fee with the completed form.
You may email your completed applications in PDF format (no photos please) to clerk@cascadeid.us , mail to P.O. Box 649, Cascade, ID 83611 or drop them by the City Hall office. If you email your applications, please surface mail the original documents to the P.O. Box.
Once received, your business license and LOT permits will each be assigned a license and permit number. Then, a business license and LOT collection permit form is created for you to post at your business.
How will collection and remittance of LOT work?
Businesses will collect the LOT from the customer when conducting a sale.
Remittance of LOT will be via a voucher submitted to the Cascade City Clerk by the 20th of each month for the previous month’s activity. Please note that a copy of your monthly state tax return/s must accompany your LOT remittance voucher.
Payment can be made via check or digitally. Payments may accompany your remittance voucher, or you may submit your remittance voucher via mail and make payment digitally via our PCI compliant, XPRESS Bill Pay portal by calling the clerk’s office at 208-382-4279. Please note that if you choose to pay digitally, a service charge of $1.00 plus 3% will be added to your payment.
Learn more about local sales tax for cities:
- Idaho Code Title 50, Chapter 10
*This information is for general guidance only. Tax laws are complex and change regularly. We can’t cover every circumstance in our guides. This guidance may not apply to your situation. Please Contact Idaho State Tax Commission with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there’s a conflict between current tax law and this information, current tax law will govern.