Idaho § 50-1046 - City local-option nonproperty taxes permitted by sixty per cent majority vote
Full text of Idaho Idaho Statutes § 50-1046 — City local-option nonproperty taxes permitted by sixty per cent majority vote, with citation guidance and answers to common questions.
§ 50-1046. City local-option nonproperty taxes permitted by sixty per cent majority vote
A sixty per cent (60%) majority of the voters of any resort city voting on the question may approve and, upon such approval, any city may adopt, implement, and collect, subject to the provisions of this act, the following city local-option nonproperty taxes: (a) an occupancy tax upon hotel, motel, and other sleeping accommodations rented or leased for a period of thirty (30) days or less; (b) a tax upon liquor by-the-drink, wine and beer sold at retail for consumption on the licensed premises; and (c) a sales tax upon part or all of sales subject to taxation under chapter 36, title 63 , Idaho Code.
[50-1046, added 1978, ch. 261, sec. 4, p. 568; am. 1984, ch. 225, sec. 1, p. 542.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 50-1046
What does Idaho Statutes § 50-1046 cover?
Section 50-1046 ("City local-option nonproperty taxes permitted by sixty per cent majority vote") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 50-1046?
A common citation format is "Idaho Statutes § 50-1046" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 50-1046 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.