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 and cities, 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. Additionally, the ballot measure must provide a detailed description 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.

The resolution also outlines that no other local sales or use taxes may be established outside of those authorized by this amendment, and it specifies that existing taxes imposed by municipalities or taxing districts prior to January 1, 2027, are exempt from these provisions. The question regarding this amendment will be presented to Idaho voters in 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.