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 in an even year. The ballot measure for this approval must include detailed information about the products or services subject to the tax, the intended use of the revenue, a termination date not exceeding four years, and a maximum tax rate of two percent.

Additionally, the resolution outlines that no other local sales or use taxes may be established outside of this framework, and it specifies that the provisions will not affect any sales or use taxes already authorized and imposed by municipalities or taxing districts before 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.