Idaho State Statutes - Idaho Attorney Directory

Any ordinance assessing a tax pursuant to
this act shall contain a finding by the local governing body of the city based
upon evidence presented to it that the condition set forth in section 50-1044,
Idaho Code, exists and shall provide the methods for reporting and collecting
taxes due. Taxes collected pursuant to any such ordinance shall be remitted to
the city official designated in such ordinance or other such official
contracting, pursuant to this act, with the city to provide collection
services, and shall constitute revenue of the city available for any lawful
corporate purpose approved by city voters subject to the provisions of this
act. In any election, the ordinance submitted to city voters shall: (a) state
and define the specific tax to be approved; (b) state the exact rate of the
tax to be assessed; (c) state the exact purpose or purposes for which the
revenues derived from the tax shall be used; and (d) state the duration of the
tax. No tax shall be redefined, no rate shall be increased, no purpose shall
be modified, and no duration shall be extended without subsequent approval of
city voters. An ordinance adopting any local-option nonproperty tax authorized
by this act may provide for separate identification of taxes as may be
appropriate. The city clerk of any city adopting an ordinance pursuant to this
act shall, immediately following approval of such ordinance, or any amendment
thereto, forward a copy of said ordinance or amendment to the chairman of the
state tax commission, and the chairman of the state board of tax appeals.

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