Greater Boise Auditorium District v. Royal Inn of Boise

SHEPARD, Justice.

This is an appeal from a declaratory judgment issued by the district court, holding constitutional legislation (I.C. § 67-4917A to -4917C) authorizing an auditorium district to impose a sales tax on receipts derived from the furnishing of hotel and motel rooms. We affirm.

I.C. Title 67, Chapter 49, authorizes establishment and administration of auditori um districts. I.C. § 67-4902 authorizes an auditorium district, “to build, operate, maintain and manage for public, commercial and/or industrial purposes by any available means public auditoriums, exhibition halls, convention…