Local Option Resort Tax
There is a strong push in my district for a local option non-property tax, commonly referred to as the resort tax, with the “bed” tax being the most frequently mentioned variant. So, what exactly is a local option non-property tax, and why can’t my community leverage it as it is currently structured? Idaho Code 50-1043 to 50-1049 outlines the local option non-property tax, detailing the types and sizes of cities eligible to implement it, the items that can be taxed, and the requirements for...
