US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 26
                               COUNTY SALES TAX
    63-2604.  GENERAL PROVISIONS. [EFFECTIVE UNTIL DECEMBER 31, 2009] Any
ordinance assessing a tax pursuant to this chapter shall contain a finding by
the board of county commissioners based upon evidence presented to it that the
conditions set forth in section 63-2601, Idaho Code, exist and shall provide
the methods for reporting and collecting taxes due. Taxes collected pursuant
to any such ordinance shall be remitted to the county official designated in
such ordinance or other such official contracting, pursuant to this chapter,
with the county to provide collection services, and shall constitute revenue
of the county available for county property tax relief and debt retirement for
expansion of detention facilities. In any election, the ordinance submitted to
county voters shall: (1) state and define the sales or use tax to be approved;
(2) state the exact rate of the tax to be assessed, which in no event shall
exceed five-tenths of one percent (0.5%) of the sales price of an item subject
to taxation; (3) state that the  revenues derived from the sales or use tax
shall be used for county property tax relief and debt retirement for expansion
of detention facilities; (4) state the duration of the tax which shall not be
in excess of ten (10) years or the date the obligation has been met for the
project for which the sales and use tax was passed pursuant to this chapter,
whichever occurs first. The county clerk of any county adopting an ordinance,
or any amendment thereto,  shall forward a copy of the ordinance or amendment
to the state controller, the chairman of the state tax commission and the
chairman of the state board of tax appeals.