TAXATION – Amends and adds to existing law to provide for certain local sales and use taxes.

H 375 establishes a new process for cities and counties in Idaho to implement a local sales and use tax, up to 2% of the sales price, through voter approval. It requires cities/counties to hold public hearings, present detailed ballot questions (including tax rate, duration, and specific funding purposes), and secure majority voter approval in even-numbered years. The tax revenues must fund only the services explicitly listed in the ballot question, and the state tax commission will handle collection and administration. This directly affects local governments seeking new revenue and voters deciding on tax proposals.