2005 Idaho Code - 63-2602 — AUTHORITY FOR COUNTY SALES OR USE TAX

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 26
                               COUNTY SALES TAX
    63-2602.  AUTHORITY FOR COUNTY SALES OR USE TAX. [EFFECTIVE UNTIL DECEMBER
31, 2009] The voters of a county are given the authority to authorize their
county government to adopt, implement and collect a sales tax or use tax upon
all sales, without exception, that are subject to taxation under chapter 36,
title 63, Idaho Code. The county commissioners of any such  county are hereby
given the freedom and authority to adopt, implement and collect a sales or use
tax as provided herein if approved by the required minimum of sixty-six and
two-thirds percent (66 2/3%) of county voters voting in an election conducted
on the fourth Tuesday in May or on the first Tuesday after the first Monday in
November. No local option sales or use tax proposal may be presented to county
voters for approval or modification for a period of fifty-one (51) weeks after
an election to approve or disapprove such tax. The question presented to the
voters of a  county shall state the rate of the local sales or use tax, the
duration of the tax, which shall not exceed ten (10) years, and the purposes
of the tax which shall be county property tax relief and debt retirement for
expansion of detention facilities.