House
File
187
-
Introduced
HOUSE
FILE
187
BY
PETTENGILL
and
R.
TAYLOR
A
BILL
FOR
An
Act
relating
to
limousine
drivers
and
services,
including
1
sales
and
use
taxes
on
such
services.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1991YH
(3)
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ns/nh
H.F.
187
Section
1.
Section
321.1,
subsection
8,
Code
2017,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
l.
A
person
operating
a
limousine
is
not
a
3
chauffeur.
4
Sec.
2.
Section
325A.6,
subsection
2,
Code
2017,
is
amended
5
to
read
as
follows:
6
2.
All
motor
vehicles
providing
taxicab
services,
having
7
a
seating
capacity
of
less
than
seven
passengers,
and
not
8
operating
on
a
regular
route
or
between
specified
points
,
and
9
all
motor
vehicles
providing
limousine
services
not
operating
10
on
a
regular
route
or
between
specified
points,
shall
maintain
11
primary
automobile
insurance
in
the
amount
of
at
least
one
12
million
dollars
because
of
bodily
injury
to
or
death
of
one
or
13
more
persons
and
injury
to
or
destruction
of
property
of
others
14
in
any
one
accident.
A
political
subdivision
of
the
state
15
shall
not
enact
an
ordinance
requiring
insurance
coverage
for
16
such
vehicles
in
an
amount
different
than
the
amount
required
17
by
this
subsection
.
18
Sec.
3.
Section
423.2,
subsection
6,
paragraph
a,
Code
2017,
19
is
amended
to
read
as
follows:
20
a.
The
sales
price
of
any
of
the
following
enumerated
21
services
is
subject
to
the
tax
imposed
by
subsection
22
5
:
alteration
and
garment
repair;
armored
car;
vehicle
repair;
23
battery,
tire,
and
allied;
investment
counseling;
service
24
charges
of
all
financial
institutions;
barber
and
beauty;
boat
25
repair;
vehicle
wash
and
wax;
campgrounds;
carpentry;
roof,
26
shingle,
and
glass
repair;
dance
schools
and
dance
studios;
27
dating
services;
dry
cleaning,
pressing,
dyeing,
and
laundering
28
excluding
the
use
of
self-pay
washers
and
dryers;
electrical
29
and
electronic
repair
and
installation;
excavating
and
30
grading;
farm
implement
repair
of
all
kinds;
flying
service;
31
furniture,
rug,
carpet,
and
upholstery
repair
and
cleaning;
fur
32
storage
and
repair;
golf
and
country
clubs
and
all
commercial
33
recreation;
gun
and
camera
repair;
house
and
building
moving;
34
household
appliance,
television,
and
radio
repair;
janitorial
35
-1-
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1991YH
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187
and
building
maintenance
or
cleaning;
jewelry
and
watch
1
repair;
lawn
care,
landscaping,
and
tree
trimming
and
removal;
2
limousine
service,
including
driver;
machine
operator;
machine
3
repair
of
all
kinds;
motor
repair;
motorcycle,
scooter,
and
4
bicycle
repair;
oilers
and
lubricators;
office
and
business
5
machine
repair;
painting,
papering,
and
interior
decorating;
6
parking
facilities;
pay
television;
pet
grooming;
pipe
7
fitting
and
plumbing;
wood
preparation;
executive
search
8
agencies;
private
employment
agencies,
excluding
services
9
for
placing
a
person
in
employment
where
the
principal
place
10
of
employment
of
that
person
is
to
be
located
outside
of
the
11
state;
reflexology;
security
and
detective
services,
excluding
12
private
security
and
detective
services
furnished
by
a
peace
13
officer
with
the
knowledge
and
consent
of
the
chief
executive
14
officer
of
the
peace
officer’s
law
enforcement
agency;
sewage
15
services
for
nonresidential
commercial
operations;
sewing
16
and
stitching;
shoe
repair
and
shoeshine;
sign
construction
17
and
installation;
storage
of
household
goods,
mini-storage,
18
and
warehousing
of
raw
agricultural
products;
swimming
pool
19
cleaning
and
maintenance;
tanning
beds
or
salons;
taxidermy
20
services;
telephone
answering
service;
test
laboratories,
21
including
mobile
testing
laboratories
and
field
testing
by
22
testing
laboratories,
and
excluding
tests
on
humans
or
animals
23
and
excluding
environmental
testing
services;
termite,
bug,
24
roach,
and
pest
eradicators;
tin
and
sheet
metal
repair;
25
transportation
service
consisting
of
the
rental
of
recreational
26
vehicles
or
recreational
boats,
or
the
rental
of
vehicles
27
subject
to
registration
which
are
registered
for
a
gross
28
weight
of
thirteen
tons
or
less
for
a
period
of
sixty
days
or
29
less,
or
the
rental
of
aircraft
for
a
period
of
sixty
days
or
30
less;
Turkish
baths,
massage,
and
reducing
salons,
excluding
31
services
provided
by
massage
therapists
licensed
under
chapter
32
152C
;
water
conditioning
and
softening;
weighing;
welding;
33
well
drilling;
wrapping,
packing,
and
packaging
of
merchandise
34
other
than
processed
meat,
fish,
fowl,
and
vegetables;
wrecking
35
-2-
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1991YH
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187
service;
wrecker
and
towing.
1
Sec.
4.
LOCAL
ORDINANCES
VOID
——
VALIDITY
OF
2
PROCEEDINGS.
On
July
1,
2017,
all
local
ordinances,
3
regulations,
and
rules
not
consistent
with
this
Act
are
4
void.
However,
this
Act
shall
not
affect
the
validity
of
any
5
proceeding
brought
or
punishment
imposed
prior
to
July
1,
2017,
6
for
a
violation
of
such
a
local
ordinance,
regulation,
or
rule.
7
EXPLANATION
8
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
9
the
explanation’s
substance
by
the
members
of
the
general
assembly.
10
This
bill
provides
that
persons
operating
limousines
are
not
11
chauffeurs
for
the
purposes
of
Code
chapter
321
(motor
vehicles
12
and
law
of
the
road).
13
In
addition,
the
bill
requires
motor
vehicles
providing
14
limousine
services
to
maintain
primary
automobile
insurance
in
15
the
amount
of
at
least
$1
million
because
of
bodily
injury
to
16
or
death
of
one
or
more
persons
and
injury
to
or
destruction
17
of
property
of
others
in
any
one
accident.
The
bill
prohibits
18
political
subdivisions
of
the
state
from
enacting
ordinances
19
requiring
insurance
coverage
for
such
vehicles
in
an
amount
20
different
than
the
required
amount.
On
July
1,
2017,
all
local
21
ordinances,
regulations,
and
rules
not
consistent
with
the
bill
22
are
void.
However,
the
bill
does
not
affect
the
validity
of
23
any
proceeding
brought
or
punishment
imposed
prior
to
July
1,
24
2017,
for
a
violation
of
such
a
local
ordinance,
regulation,
25
or
rule.
26
The
bill
removes
limousine
services
from
the
list
of
27
services
subject
to
the
6
percent
sales
and
use
tax.
28
-3-
LSB
1991YH
(3)
87
ns/nh
3/
3