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 (1) 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 (1) 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 eleven (11) months 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.
History:
[50-1044, added 1978, ch. 261, sec. 2, p. 567; am. 1981, ch. 328, sec. 1, p. 687; am. 2013, ch. 135, sec. 13, p. 316.]
Structure Idaho Code
Title 50 - MUNICIPAL CORPORATIONS
Section 50-1001 - FISCAL YEAR.
Section 50-1002 - ANNUAL BUDGET.
Section 50-1004 - SPECIAL TAX ASSESSMENT — WARRANT REDEMPTION FUND.
Section 50-1005A - ACCUMULATION OF FUND BALANCES.
Section 50-1006 - EXPENDITURES NOT TO EXCEED APPROPRIATION — EXCEPTIONS.
Section 50-1007 - CERTIFICATION AND COLLECTION OF CITY TAXES.
Section 50-1008 - COLLECTION OF SPECIAL ASSESSMENTS — CERTIFICATION TO TAX COLLECTOR.
Section 50-1010 - AUDIT OF CITY FINANCES — AUDIT TO BE FILED.
Section 50-1011 - PUBLICATION OF FINANCIAL STATEMENTS — NONCOMPLIANCE.
Section 50-1013 - DEPOSIT AND INVESTMENT OF FUNDS.
Section 50-1013A - INVESTMENT OF DEPOSITS OF DEFERRED COMPENSATION PLANS.
Section 50-1014 - TRANSFER OF FUNDS.
Section 50-1015 - DISPOSITION OF LICENSE FEES AND FINES.
Section 50-1015A - DISPOSITION OF PARKING FEES AND FINES.
Section 50-1016 - DEDUCTIONS FROM WAGES.
Section 50-1017 - PRESENTATION OF CLAIMS.
Section 50-1018 - PAYMENT OF CLAIMS.
Section 50-1019 - PURPOSES FOR WHICH BONDS MAY BE ISSUED — LIMITATION ON AMOUNT.
Section 50-1020 - WATERWORKS — LIGHT AND POWER PLANTS — SEWERAGE SYSTEMS.
Section 50-1021 - PREVIOUS ISSUES VALIDATED.
Section 50-1022 - JOINT SERVICES.
Section 50-1023 - JOINT SERVICES — AGREEMENT ON APPORTIONMENT.
Section 50-1024 - JOINT SERVICES — BOND ELECTION IN EACH CITY.
Section 50-1025 - JOINT SERVICES — COMMITTEE FOR CONSTRUCTION OR PURCHASE.
Section 50-1026 - CITY BONDS — ORDINANCE — ELECTION.
Section 50-1026A - CITY BONDS — PLEDGE OF REVENUES.
Section 50-1027 - REVENUE BONDS — SHORT TITLE.
Section 50-1028 - GRANT OF AUTHORITY.
Section 50-1029 - DEFINITIONS.
Section 50-1031 - SUPERVISION OF PROJECTS.
Section 50-1032 - PROJECTS TO BE SELF-SUPPORTING.
Section 50-1033 - USE OF PROJECTS — REVENUE.
Section 50-1034 - PRELIMINARY EXPENSES.
Section 50-1035 - ORDINANCE PRIOR TO CONSTRUCTION — ELECTION.
Section 50-1036 - BONDS — FORM — CONDITIONS — BOND ANTICIPATION NOTES.
Section 50-1037 - BONDS — ISSUANCE — TERMS — CONDITIONS.
Section 50-1038 - VALIDITY OF BONDS.
Section 50-1039 - LIEN OF BONDS.
Section 50-1040 - CITY NOT LIABLE ON BONDS.
Section 50-1041 - TAX LEVY TO PAY BONDS PROHIBITED.
Section 50-1042 - PROJECTS AND BONDS EXEMPT FROM TAXATION.
Section 50-1043 - SHORT TITLE.
Section 50-1045 - CITY PROPERTY TAX RELIEF FUND.
Section 50-1046 - CITY LOCAL-OPTION NONPROPERTY TAXES PERMITTED BY SIXTY PER CENT MAJORITY VOTE.
Section 50-1047 - GENERAL PROVISIONS.
Section 50-1048 - COORDINATION WITH COUNTY LOCAL-OPTION NONPROPERTY TAXES.