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Sponsor introduces constitutional amendment RS32531 and implementing RS32532 to create a flexible local-option sales/use tax
Summary
Representative Britt Raybould introduced a joint resolution (RS32531) to place a constitutional amendment before voters allowing a capped local-option sales/use tax for specific services or goods, paired with RS32532 as the implementing statute should the amendment pass; both were introduced for committee consideration.
Representative Britt Raybould introduced RS32531 and the companion implementing RS32532 on Thursday to create a new local-option sales/use tax mechanism available to cities and counties if voters approve a constitutional amendment.
Raybould said the resolution would add a constitutional option for local governments to propose a narrowly defined local-use tax for a specified set of goods or services and for a stated purpose. Under the draft language, any local-option tax would require voter approval, would be limited in rate (the sponsor discussed a 2 percent cap), and would need a stated…
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