2005 Idaho Code - 50-1044 — AUTHORITY FOR RESORT CITY RESIDENTS TO APPROVE AND RESORT CITY GOVERNMENTS TO ADOPT, IMPLEMENT, AND COLLECT CERTAIN CITY NONPROPERTY TAXES

                                  TITLE  50
                            MUNICIPAL CORPORATIONS
                                  CHAPTER 10
                                   FINANCES
    50-1044.  AUTHORITY FOR RESORT CITY RESIDENTS TO APPROVE AND RESORT CITY
GOVERNMENTS TO ADOPT, IMPLEMENT, AND COLLECT CERTAIN CITY NONPROPERTY TAXES.
The voters of any resort city with a population not in excess of ten thousand
(10,000) according to the most recent census within the state of Idaho,
organized under the general laws of the state, special charter, or a general
incorporation act, are hereby given the freedom to authorize their city
government to adopt, implement, and collect one or more local-option
nonproperty taxes as provided herein. A resort city is a city that derives the
major portion of its economic well-being from businesses catering to
recreational needs and meeting needs of people traveling to that destination
city for an extended period of time. The corporate authorities of any such
resort city are hereby given the freedom and authority to adopt, implement,
and collect one or more local-option nonproperty taxes as provided herein, if
approved by the required majority of city voters voting in an election as
provided herein. No local-option nonproperty tax proposal may be presented to
resort city voters for approval or modification for a period of one (1) year
after an election to approve or disapprove such tax. The election may be a
special election conducted for the exclusive purpose of approving or
disapproving such tax, or may be conducted as a part of any other special or
general city election.