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HJR004..............................................by REVENUE AND TAXATION
SALES TAX - Proposing an amendment to the Constitution of the State of
Idaho by the addition of a new section to authorize counties or cities to
levy a sales and use tax within their jurisdictions; to provide that the
proceeds from such tax in excess of the necessary costs of collection and
administration and any refund or credits authorized by law, shall be used
exclusively as provided by law; to provide that no tax pursuant to the
section shall be levied without approval of two-thirds of the qualified
electors of a county or city voting at an election held by law in November
of each year; and to provide that the section shall not apply to any sales
and use tax authorized by law and that was imposed by a county or city
prior to November 1, 2008.
03/13 House intro - 1st rdg - to printing
03/14 Rpt prt - to Rev/Tax
03/17 Rpt out - rec d/p - to 2nd rdg
03/18 2nd rdg - to 3rd rdg
03/21 3rd rdg - PASSED - 51-19-0
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bolz, Bowers, Brackett, Bradford, Chadderdon, Clark, Collins,
Crane, Eskridge, Hagedorn, Hart, Harwood, Henderson, Kren, Labrador,
Lake, Loertscher, Luker, Marriott, Mathews, McGeachin, Mortimer,
Moyle, Nielsen, Nonini, Patrick, Raybould, Roberts, Schaefer,
Shepherd(02), Shepherd(08), Shirley, Snodgrass, Stevenson, Thayn,
Thomas, Trail, Vander Woude, Wills, Wood(27), Wood(35), Mr. Speaker
NAYS -- Bock, Boe, Chavez, Chew, Durst, Henbest, Jaquet, Killen,
King, LeFavour, Pasley-Stuart, Pence, Ringo, Ruchti, Rusche, Sayler,
Shively, Smith(30), Smith(24)
Absent and excused -- None
Floor Sponsor - Moyle
Title apvd - to Senate
03/24 Senate intro - 1st rdg - to St Aff
03/26 Rpt out - rec d/p - to 2nd rdg
03/27 2nd rdg - to 3rd rdg
04/02 Ret'd to St Aff
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE JOINT RESOLUTION NO. 4 BY REVENUE AND TAXATION COMMITTEE 1 A JOINT RESOLUTION 2 PROPOSING AN AMENDMENT TO ARTICLE VII, OF THE CONSTITUTION OF THE STATE OF 3 IDAHO, BY THE ADDITION OF A NEW SECTION 19, ARTICLE VII OF THE CONSTITU- 4 TION OF THE STATE OF IDAHO RELATING TO FINANCE AND REVENUE TO ALLOW THE 5 LEGISLATURE TO AUTHORIZE COUNTIES OR CITIES TO LEVY A SALES AND USE TAX 6 WITHIN THEIR JURISDICTIONS, TO PROVIDE THAT THE PROCEEDS FROM SUCH TAX IN 7 EXCESS OF THE NECESSARY COSTS OF COLLECTION AND ADMINISTRATION AND ANY 8 REFUND OR CREDITS AUTHORIZED BY LAW, SHALL BE USED EXCLUSIVELY AS PROVIDED 9 BY LAW, TO PROVIDE THAT NO TAX PURSUANT TO THE SECTION SHALL BE LEVIED 10 WITHOUT APPROVAL OF TWO-THIRDS OF THE QUALIFIED ELECTORS OF A COUNTY OR 11 CITY VOTING AT THE ELECTION HELD BY LAW IN NOVEMBER OF EACH YEAR AND TO 12 PROVIDE THAT THE SECTION SHALL NOT APPLY TO ANY SALES AND USE TAX AUTHOR- 13 IZED BY LAW AND THAT WAS IMPOSED BY A COUNTY OR CITY PRIOR TO NOVEMBER 1, 14 2008; STATING THE QUESTION TO BE SUBMITTED TO THE ELECTORATE; DIRECTING 15 THE LEGISLATIVE COUNCIL TO PREPARE THE STATEMENTS REQUIRED BY LAW; AND 16 DIRECTING THE SECRETARY OF STATE TO PUBLISH THE AMENDMENT AND ARGUMENTS AS 17 REQUIRED BY LAW. 18 Be It Resolved by the Legislature of the State of Idaho: 19 SECTION 1. That Article VII, of the Constitution of the State of Idaho be 20 amended by the addition thereto of a NEW SECTION, to be known and designated 21 as Section 19, Article VII, and to read as follows: 22 SECTION 19. CITY OR COUNTY SALES AND USE TAX. The legislature 23 may authorize counties or cities to levy a sales and use tax within 24 their jurisdictions. The proceeds from such tax in excess of the nec- 25 essary costs of collection and administration and any refund or cre- 26 dits authorized by law shall be used exclusively as provided by law. 27 No tax pursuant to this section shall be levied without approval of 28 two-thirds of the qualified electors of a county or a city voting at 29 the election held by law in November of each year. This section 30 shall not apply to any sales and use tax authorized by law and that 31 was imposed by a county or city prior to November 1, 2008. 32 SECTION 2. The question to be submitted to the electors of the State of 33 Idaho at the next general election shall be as follows: 34 "Shall Article VII, of the Constitution of the State of Idaho be amended 35 by the addition of a new Section 19, Article VII, to allow the Legislature to 36 authorize counties or cities to levy a sales and use tax within their juris- 37 dictions, to provide that the proceeds from such tax in excess of the neces- 38 sary costs of collection and administration and any refund or credits author- 39 ized by law, shall be used exclusively as provided by law, to provide that no 40 tax pursuant to the section shall be levied without approval of two-thirds of 41 the qualified electors of a county or city voting at the election held by law 42 in November of each year and to provide that the section shall not apply to 2 1 any sales and use tax authorized by law and that was imposed by a county or 2 city prior to November 1, 2008.". 3 SECTION 3. The Legislative Council is directed to prepare the statements 4 required by Section 67-453, Idaho Code, and file the same. 5 SECTION 4. The Secretary of State is hereby directed to publish this pro- 6 posed constitutional amendment and arguments as required by law.
STATEMENT OF PURPOSE
RS 18097
An amendment to Article VII of the Constitution of the State of
Idaho proposing an addition of a new section relating to finance
and revenue as it relates to counties and cities. It would allow
the Legislature to authorize counties or cities to levy a sales
and use tax within their jurisdictions. Such sales or use tax
would need approval of two-thirds of the qualified electors of a
county or city voting.
FISCAL NOTE
An announcement must be placed in every newspaper in the state
and a voter pamphlet must be prepared and sent to every household
statewide. The exact cost is not known but will be borne by the
General Fund.
Contact
Name: Representative Mike Moyle
Lawerence Denney, Speaker of the House
Representative Scott Bedke
Representative Ken Roberts
Representative Dennis Lake
Representative Jim Clark
Senator John McGee
Senator Dean Cameron
Phone: (208) 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE HJR 4