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ID HJR005
Joint Resolution
Status
3/6/2025
Primary Sponsor
Britt Raybould
Click for details
AI Summary
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Proposes amending Article VII, Section 6 of the Idaho Constitution to allow the legislature to authorize counties, cities, towns, or other municipal corporations to levy local sales and use taxes
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Requires any proposed local sales tax to be approved by majority vote of qualified electors at a general election in an even-numbered year
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Ballot measures must include a detailed description of taxable products/services, intended revenue purposes, a termination date not exceeding 4 years, and a maximum tax rate not exceeding 2% of sales price
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Prohibits any local government entity from establishing sales or use taxes other than those authorized under this constitutional provision
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Exempts any sales or use taxes already authorized by law and imposed by a municipality or taxing district prior to January 1, 2027
Legislative Description
Proposes an amendment to the state constitution to provide that the legislature may authorize cities and counties to adopt certain sales and use taxes.
TAXATION
Last Action
Reported Printed; Filed in the Office of the Chief Clerk
3/7/2025