Modifies provisions relating to local use taxes

HB 641 requires counties and municipalities to seek voter approval before imposing a local use tax, which must match the existing local sales tax rate. It mandates that any local use tax proposal be submitted to voters via a specific ballot question asking if the tax should be imposed at the same rate as the current local sales tax. If approved, the tax takes effect on a set date after notice to the revenue director, and the rate automatically adjusts if the local sales tax rate changes. This bill directly affects local governments seeking to implement use taxes and their voters, ensuring tax changes require direct public consent rather than being enacted by local governing bodies alone.