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Raybould introduces constitutional amendment and implementing bill to let local voters adopt targeted local option sales‑use taxes
Summary
Representative Britt Raybould introduced two related proposals to allow jurisdictions to ask voters for targeted local option sales‑or‑use taxes and to provide implementing legislation that would apply if a constitutional amendment passed.
BOISE, March 6 — Representative Britt Raybould introduced a pair of related proposals — RS 32531 (a proposed constitutional amendment) and RS 32532 (implementing legislation) — that would create a voter‑approved local option sales‑or‑use tax mechanism for cities and counties and, if adopted, phase out some existing local sales/use taxes and special taxing districts.
Raybould told the House Revenue & Taxation Committee the constitutional change would permit local option levies that must specify the goods or services subject to the tax and state the levy’s intended…
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