Idaho Code
Idaho Code

Idaho Code § 50-1046 (2026)

City local-option nonproperty taxes permitted by sixty per cent majority vote. 

✓ current as of May 2026
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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.

Notes of Decisions
Cited in 3 cases, 1985–1996 · leading case: Sun Valley Co. v. City of Sun Valley, 708 P.2d 147 (Idaho 1985).
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Sun Valley Co. v. City of Sun Valley, 708 P.2d 147 (Idaho 1985). · cites it 8× “" I.C. § 50-1046 allows resort cities to choose from three different taxes: (1) "an occupancy tax upon hotel, motel, and other sleeping accommodations"; (2) "a tax upon liquor by-the-drink, wine and beer"; and (3) a sales tax upon part or all of those sales which are subject to…”
City of Sun Valley v. Sun Valley Co., 912 P.2d 106 (Idaho 1996). · cites it 6× “The Ketchum ordinance imposes a sales tax upon each retail sale within the City of Ketchum at the rate of 1% of the sales price of all property subject to taxation under the ISTA Ketchum City Sales Tax Ordinance No.”
City of Sun Valley v. Sun Valley Co., 851 P.2d 961 (Idaho 1993). · cites it 4× “I.C. § 50-1046(c). Both parties submitted evidence in a hearing before the trial court.”
— Idaho Code § 50-1046(c) — 2 cases
City of Sun Valley v. Sun Valley Co., 851 P.2d 961 (Idaho 1993). “I.C. § 50-1046(c). Both parties submitted evidence in a hearing before the trial court.”
City of Sun Valley v. Sun Valley Co., 912 P.2d 106 (Idaho 1996). “The Ketchum ordinance imposes a sales tax upon each retail sale within the City of Ketchum at the rate of 1% of the sales price of all property subject to taxation under the ISTA Ketchum City Sales Tax Ordinance No.”
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