Resort City Local Option Non-Property Tax (L.O.T.)
The City of Kellogg is proposing to renew its existing tourist tax on hotel-motels, short-term rentals, vacation rentals, and bed & breakfasts.
Kellogg’s existing tourist tax is paid ONLY by visitors staying in hotel-motels and vacation rentals; Kellogg residents are exempt.
Voter Information
- Election Day is May 16th.
- Kellogg’s polling location is the Elks at 212 1/2 McKinley Ave.
- For information on voter registration, contact the Shoshone County Clerk (208) 752-1264.
A town hall meeting to discuss the ballot measure will be held on Tuesday, April 25th, 2023 at 6:00pm in the Panhandle Health District Conference Room, 35 Wildcat Way, Kellogg.
Fast Facts
In 2015, Kellogg residents voted to adopt Ordinance 574, effectively approving a local option non-property tax on tourist lodging.
Idaho cities with a population of 10,000 residents or fewer may implement a local option non-property tax to offset tourists’ impact on city streets and infrastructure, lessening the burden on residents. Certain changes made to the L.O.T. are subject to voter approval.
An anticipated increase in street use, and cost of maintenance has prompted the City to renew and increase the tourist tax.
Along with a 2% increase, the City is proposing to add approved uses, increase penalties for unpaid local option non-property taxes, and extend the duration of the tax for another ten years. Revenue generated will fund City projects outlined in the ordinance.
For a complete list of approved and proposed uses, see section 1-17-4 of Ordinance 623.
