House Joint Resolution No. 5 proposes an amendment to Section 6 of Article VII of the Idaho Constitution, which would allow the legislature to authorize local governments, such as counties, cities, and towns, to levy their own sales and use taxes. The resolution stipulates that any such tax must receive approval from a majority of qualified voters in the jurisdiction during a general election held in an even year. The ballot measure for this approval must include detailed descriptions of the taxable products or services, the intended use of the tax revenue, a termination date not exceeding four years, and a maximum tax rate of two percent.

Additionally, the resolution specifies that no other local sales or use taxes may be established outside of those authorized by this amendment, and it exempts any taxes already imposed by municipalities or taxing districts prior to January 1, 2027. The question regarding this amendment will be presented to Idaho voters at the next general election, and the Legislative Council is tasked with preparing the necessary statements, while the Secretary of State will publish the proposed amendment and related arguments as required by law.