H.F. 558 Section 1. Section 422D.1, subsection 1, paragraph a, 1 unnumbered paragraph 1, Code 2019, is amended to read as 2 follows: 3 A Subject to the requirements and limitations of this 4 chapter, a county board of supervisors may offer for voter 5 approval any impose one of the following taxes or a combination 6 of the following taxes : 7 Sec. 2. Section 422D.1, subsections 2, 3, and 4, Code 2019, 8 are amended to read as follows: 9 2. a. The taxes A tax for emergency medical services shall 10 only be imposed after an election at which a majority of those 11 voting on the question of imposing the tax or combination of 12 taxes specified in subsection 1 , paragraph “a” , subparagraph 13 (1) or (2), vote in favor of the question the board of 14 supervisors adopts a resolution declaring emergency medical 15 service to be an essential service within the county . However, 16 the tax or combination of taxes specified in subsection 1 17 shall not be imposed on property within or on residents of a 18 benefited emergency medical services district under chapter 19 357F . The question of imposing the tax or combination of the 20 taxes may be submitted at the regular city election, a special 21 election, or the general election. Notice of the question 22 shall be provided by publication at least sixty days before the 23 time of the election and shall identify the tax or combination 24 of taxes and the rate or rates, as applicable. To be effective, 25 the resolution declaring emergency medical service to be an 26 essential service shall be considered and voted on for approval 27 at two meetings of the board prior to the meeting at which it is 28 to be finally approved by a majority of the board by recorded 29 vote, as defined in section 331.101. Notice of the first 30 meeting of the board at which the resolution is considered and 31 voted on shall be published not less than sixty days prior to 32 the date of the meeting in one or more newspapers that meet the 33 requirements of section 618.14. The requirements for approval 34 of the resolution or approval of the imposition of a tax under 35 -1- LSB 2630YH (4) 88 md/jh 1/ 5

H.F. 558 this chapter may not be suspended or waived by the board. 1 b. If a majority of those voting on the question approve 2 the requirements for adoption of the resolution are satisfied 3 and the board approves the imposition of the tax or combination 4 of taxes , the tax or combination of taxes shall be imposed as 5 follows: 6 (1) A local option income surtax shall be imposed for tax 7 years beginning on or after January 1 of the fiscal year in 8 which the favorable election was held ordinance imposing the 9 tax under section 422D.2 is adopted . 10 (2) An ad valorem property tax shall may be imposed for 11 the fiscal year in which the election was held beginning after 12 adoption of the resolution under this subsection . 13 b. Before a county imposes an income surtax as specified 14 in subsection 1 , paragraph “a” , subparagraph (1), a benefited 15 emergency medical services district in the county shall be 16 dissolved, and the county shall be liable for the outstanding 17 obligations of the benefited district. If the benefited 18 district extends into more than one county, the county imposing 19 the income surtax shall be liable for only that portion of the 20 obligations relating to the portion of the benefited district 21 in the county. 22 3. Revenues received by the county from the taxes imposed 23 under this chapter shall be deposited into the emergency 24 medical services trust fund created pursuant to section 422D.6 25 and shall be used as provided in that section. 26 4. 3. Any tax or combination of taxes imposed shall under 27 this chapter may be for a maximum period of not to exceed 28 five consecutive years after adoption of the resolution under 29 subsection 2 unless extended or renewed by the board at the 30 expiration of the period of imposition . Extension or renewal 31 of the period of time for imposition of a tax under this 32 chapter shall be by resolution of the board, shall be limited 33 to a period not to exceed five consecutive years, and shall 34 comply with the requirements for approval and imposition under 35 -2- LSB 2630YH (4) 88 md/jh 2/ 5

H.F. 558 subsection 2. 1 Sec. 3. Section 422D.3, subsection 1, Code 2019, is amended 2 to read as follows: 3 1. A local income surtax shall be imposed January 1 of the 4 fiscal year in which the favorable election was held ordinance 5 imposing the tax is adopted for tax years beginning on or after 6 January 1, and is repealed as provided in section 422D.1, 7 subsection 4 3 , as of December 31 for tax years beginning after 8 December 31. 9 Sec. 4. Section 422D.5, Code 2019, is amended to read as 10 follows: 11 422D.5 Property tax levy. 12 A county may levy an emergency medical services tax at 13 the rate set by the board of supervisors and approved at the 14 election as provided in section 422D.1 , on all taxable property 15 in the county for fiscal years beginning with the fiscal year 16 in which the favorable election was held determined under 17 section 422D.1, subsection 2, paragraph “b” , subparagraph 18 (2) . The reason for imposing the tax and the amount needed 19 shall be set out on the ballot. The rate set by the board of 20 supervisors shall not exceed one dollar per thousand dollars 21 of assessed value of taxable property in the county. The rate 22 shall be set so as to raise only the amount needed. The levy is 23 repealed county’s authority to impose the levy for subsequent 24 fiscal years shall be limited as provided in section 422D.1, 25 subsection 4 3 . 26 Sec. 5. Section 422D.6, subsections 1 and 2, Code 2019, are 27 amended to read as follows: 28 1. A county authorized to impose imposing a tax under this 29 chapter shall establish an emergency medical services trust 30 fund into which revenues received from the taxes tax imposed 31 shall be deposited. Moneys in the trust fund shall be used 32 for emergency medical services. In addition, moneys in the 33 fund may be used for the purpose of matching federal or state 34 funds for education and training related to emergency medical 35 -3- LSB 2630YH (4) 88 md/jh 3/ 5

H.F. 558 services. 1 2. A county may enter into chapter 28E agreements with other 2 counties in order to ensure adequate coverage of the county’s 3 service area. 4 Sec. 6. IMPLEMENTATION. This Act shall not affect the 5 imposition and collection of taxes under chapter 422D in effect 6 on July 1, 2019, and such taxes shall continue to be imposed 7 and administered until the period of authority to impose such 8 taxes in effect on July 1, 2019, expires. 9 EXPLANATION 10 The inclusion of this explanation does not constitute agreement with 11 the explanation’s substance by the members of the general assembly. 12 Code chapter 422D authorizes counties to impose a property 13 tax levy, an income surtax, or a combination of both taxes 14 within the county, excluding those areas within a benefited 15 emergency medical services district under Code chapter 357F, 16 to be used for emergency medical services, if the taxes are 17 approved at election. 18 This bill strikes the requirement for an election to approve 19 a tax authorized by Code chapter 422D and instead requires that 20 the board of supervisors first adopt a resolution declaring 21 emergency medical service to be an essential service within the 22 county. The bill requires the resolution to be considered and 23 voted on for approval at two meetings of the board prior to the 24 meeting at which it is to be finally approved by a majority 25 of the board by recorded vote. The bill establishes notice 26 requirements and prohibits the requirements for approval of 27 the resolution or approval of the imposition of a tax from 28 being suspended or waived by the board. The bill limits the 29 county to imposing either the income surtax or the property 30 tax following adoption of the required resolution. The bill 31 specifies that a tax under Code chapter 422D may be imposed for 32 a period not to exceed five consecutive years after adoption 33 of the resolution and requires an extension or renewal of the 34 period of time for imposition of a tax to comply with the 35 -4- LSB 2630YH (4) 88 md/jh 4/ 5

H.F. 558 requirements for original approval. 1 The bill imposes a rate limitation on the property tax 2 that may be levied by a county of $1 per $1,000 of assessed 3 value of taxable property in the county. The bill strikes the 4 prohibition on imposing a tax authorized under Code chapter 5 422D within a benefited emergency medical services district 6 under Code chapter 357F. 7 The bill strikes a limitation on the type of governmental 8 entity that a county may enter into agreements with in order to 9 ensure adequate coverage of the county’s service area. 10 The bill does not affect the imposition and collection of 11 taxes under Code chapter 422D in effect on July 1, 2019, and 12 such taxes shall continue to be imposed and administered until 13 the period of authority to impose such taxes in effect on July 14 1, 2019, expires. 15 -5- LSB 2630YH (4) 88 md/jh 5/ 5