TAXES-LEVY

SECTION 42(2). The general fund levy shall not exceed 20 mills on each dollar of assessed valuation of the taxable property within the city, based upon the valuation of the previous year. The mayor and council of Boise City are further granted without reservation the power and authority to levy, impose, assess and collect for municipal purposes, excise and license taxes and fees of every kind and character for regulatory or revenue purposes, including but not limited to taxes on sales made within the city limits, license fees on motor vehicles operated within the city limits, and licenses for practicing professions, carrying on trades, businesses and occupations within the city limits; provided, however, that the total amounts raised by ad valorem taxes, and by excise and license taxes and fees, for general and special fund purposes, excluding levies for special improvement districts, shall not exceed in the aggregate, in any one year the sum of $1,500,000.00.

   Ch. 215 S.L. 1939. Ch. 226, S.L. 1947. Ch. 41 S.L. 1949.