A sixty per cent (60%) majority of the voters of any resort city voting on the question may approve and, upon such approval, any city may adopt, implement, and collect, subject to the provisions of this act, the following city local-option nonproperty taxes: (a) an occupancy tax upon hotel, motel, and other sleeping accommodations rented or leased for a period of thirty (30) days or less; (b) a tax upon liquor by-the-drink, wine and beer sold at retail for consumption on the licensed premises; and (c) a sales tax upon part or all of sales subject to taxation under chapter 36, title 63, Idaho Code.
Idaho Code § 50-1046
City local-option nonproperty taxes permitted by sixty per cent majority vote
Applied in 1 court decision — leading case City of Sun Valley v. Sun Valley Co. (1996)
Most recently applied in City of Sun Valley v. Sun Valley Co. (February 1996)
1978, ch. 261, § 4, p. 567; am. 1984, ch. 225, § 1, p. 542.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.