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House Amendment 4098

Amendment Text

PAG LIN
  1  1    Amend Senate File 472, as amended, passed, and
  1  2 reprinted by the Senate, as follows:
  1  3    #1.  Page 1, by inserting before line 1 the
  1  4 following:
  1  5    "Section 1.  Section 422B.1, subsection 1, Code
  1  6 1995, is amended to read as follows:
  1  7    1.  A county may impose by ordinance of the board
  1  8 of supervisors local option taxes authorized by this
  1  9 chapter, subject to this section and subject to the
  1 10 exception provided in subsection 1A.
  1 11    Sec.    .  Section 422B.1, Code 1995, is amended by
  1 12 adding the following new subsection:
  1 13    NEW SUBSECTION.  1A.  a.  A city whose corporate
  1 14 boundaries include areas of two counties may impose by
  1 15 ordinance of its city council a local sales and
  1 16 services tax if all of the following apply:
  1 17    (1)  All the residents of the city live in one
  1 18 county.
  1 19    (2)  The county in which the city residents reside
  1 20 has held an election on the question of the imposition
  1 21 of a local sales and services tax and a majority of
  1 22 those voting on the question in the city favored its
  1 23 imposition.
  1 24    (3)  The city has entered into an agreement on the
  1 25 distribution of the sales and services tax revenues
  1 26 collected from the area where the city tax is imposed
  1 27 with the county where such area is located.
  1 28    b.  The city council of a city authorized to impose
  1 29 a local sales and services tax pursuant to paragraph
  1 30 "a" shall only do so subject to all of the following
  1 31 restrictions:
  1 32    (1)  The tax shall only be imposed in the area of
  1 33 the city located in the county where none of its
  1 34 residents reside.
  1 35    (2)  The tax shall be at the same rate and become
  1 36 effective at the same time as the county tax imposed
  1 37 in the other area of the city.
  1 38    (3)  The tax once imposed shall continue to be
  1 39 imposed until the county imposed tax is reduced or
  1 40 increased in rate or repealed, and then the city
  1 41 imposed tax shall also be reduced or increased in rate
  1 42 or repealed in the same amount and be effective on the
  1 43 same date.
  1 44    (4)  The tax shall be imposed on the same basis as
  1 45 provided in section 422B.8 and notification
  1 46 requirements in section 422B.9 apply.
  1 47    (5)  The city shall assist the department of
  1 48 revenue and finance to identify the businesses in the
  1 49 area which are to collect the city imposed tax.  The
  1 50 process shall be ongoing as long as the city tax is
  2  1 imposed.
  2  2    c.  The agreement on the distribution of the
  2  3 revenues collected from the city imposed tax shall
  2  4 provide that fifty percent of such revenues shall be
  2  5 remitted to the county in which the part of the city
  2  6 where the city tax is imposed is located.
  2  7    d.  The latest certified federal census preceding
  2  8 the election held by the county on the question of
  2  9 imposition of the local sales and services tax shall
  2 10 be used in determining if the city qualifies under
  2 11 paragraph "a", subparagraph (1) to impose its own tax
  2 12 and in determining the area where the city tax may be
  2 13 imposed under paragraph "b", subparagraph (1).
  2 14    e.  A city is not authorized to impose a local
  2 15 sales and services tax under this subsection after
  2 16 January 1, 1998.  A city that has imposed a local
  2 17 sales and services tax under this subsection on or
  2 18 before January 1, 1998, may continue to collect the
  2 19 tax until such time as the tax is repealed by the city
  2 20 and the fact that that area acquires residents after
  2 21 the tax is imposed shall not affect the imposition or
  2 22 collection of the tax.
  2 23    Sec.    .  Section 422B.1, subsection 5, paragraph
  2 24 a, unnumbered paragraph 1, Code 1995, is amended to
  2 25 read as follows:
  2 26    If a majority of those voting on the question of
  2 27 imposition of a local option tax favor imposition of a
  2 28 local option tax, the governing body of that county
  2 29 shall impose the tax at the rate specified for an
  2 30 unlimited period.  However, in the case of a local
  2 31 sales and services tax, the county shall not impose
  2 32 the tax in any incorporated area or the unincorporated
  2 33 area if the majority of those voting on the tax in
  2 34 that area did not favor its imposition.  For purposes
  2 35 of the local sales and services tax, all cities
  2 36 contiguous to each other shall be treated as part of
  2 37 one incorporated area and the tax shall be imposed in
  2 38 each of those contiguous cities only if the majority
  2 39 of those voting on the tax in the total area covered
  2 40 by the contiguous cities favored its imposition.  The
  2 41 local option tax may be repealed or the rate increased
  2 42 or decreased or the use thereof changed after an
  2 43 election at which a majority of those voting on the
  2 44 question of repeal or rate or use change favored the
  2 45 repeal or rate or use change.  The election at which
  2 46 the question of repeal or rate or use change is
  2 47 offered shall be called and held in the same manner
  2 48 and under the same conditions as provided in
  2 49 subsections 3 and 4 for the election on the imposition
  2 50 of the local option tax.  However, in the case of a
  3  1 local sales and services tax where the tax has not
  3  2 been imposed countywide, the question of repeal or
  3  3 imposition or rate or use change shall be voted on
  3  4 only by the qualified electors of the areas of the
  3  5 county where the tax has been imposed or has not been
  3  6 imposed, as appropriate.  However, the governing body
  3  7 of the incorporated area or unincorporated area where
  3  8 the local sales and services tax is imposed may, upon
  3  9 its own motion, request the county commissioner of
  3 10 elections to hold an election in the incorporated or
  3 11 unincorporated area, as appropriate, on the question
  3 12 of the change in use of local sales and services tax
  3 13 revenues.  The election may be held at any time but
  3 14 not sooner than sixty days following publication of
  3 15 the ballot proposition.  If a majority of those voting
  3 16 in the incorporated or unincorporated area on the
  3 17 change in use favor the change, the governing body of
  3 18 that area shall change the use to which the revenues
  3 19 shall be used.  The ballot proposition shall list the
  3 20 present use of the revenues, the proposed use, and the
  3 21 date after which revenues received will be used for
  3 22 the new use."
  3 23    #2.  Page 1, by inserting after line 10 the
  3 24 following:
  3 25    "Sec.    .  Section 422B.10, subsection 1, Code
  3 26 1995, is amended to read as follows:
  3 27    1.  The director shall credit the local sales and
  3 28 services tax receipts and interest and penalties from
  3 29 a county imposed tax to the county's account in the
  3 30 local sales and services tax fund and from a city
  3 31 imposed tax under section 422B.1, subsection 1A, to
  3 32 the city's account in the local sales and services tax
  3 33 fund.  If the director is unable to determine from
  3 34 which county any of the receipts were collected, those
  3 35 receipts shall be allocated amongst among the possible
  3 36 counties based on allocation rules adopted by the
  3 37 director.
  3 38    Sec.    .  Section 422B.10, Code 1995, is amended
  3 39 by adding the following new subsection:
  3 40    NEW SUBSECTION.  4A.  From each city's account, the
  3 41 percent of revenues agreed to be distributed to the
  3 42 county in the agreement entered into as provided in
  3 43 section 422B.1, subsection 1A, paragraph "a",
  3 44 subparagraph (3) and paragraph "c", shall be deposited
  3 45 into the appropriate county's account to be remitted
  3 46 as provided in subsections 3 and 4.  The remaining
  3 47 revenues in the city's account shall be remitted to
  3 48 the city council.  If a county does not have an
  3 49 account, its percent of the revenues shall be remitted
  3 50 directly to the county board of supervisors."
  4  1    #3.  Page 2, line 4, by striking the words "a city"
  4  2 and inserting the following:  "an issuer".
  4  3    #4.  Page 2, by striking lines 6 through 9 and
  4  4 inserting the following:  "revenues of the local
  4  5 option sales and services tax, and not from property
  4  6 tax, by following the authorization procedures set
  4  7 forth for cities in section 384.83.  Bonds may be
  4  8 issued for the purpose of".
  4  9    #5.  Page 2, by striking lines 20 and 21 and
  4 10 inserting the following:  "the bonds are to bear, and
  4 11 the right to petition for an election, to be published
  4 12 at least once in a".
  4 13    #6.  Page 2, by striking lines 26 through 32 and
  4 14 inserting the following:
  4 15    "If at any time before the date fixed for taking
  4 16 action for the issuance of the bonds, a petition
  4 17 signed by three percent of the registered voters of
  4 18 the bond issuer is filed, asking that the question of
  4 19 issuing the bonds be submitted to the registered
  4 20 voters, the governing body shall either by resolution
  4 21 declare the proposal to issue the bonds to have been
  4 22 abandoned or shall direct the county commissioner of
  4 23 elections to call a special election upon the question
  4 24 of issuing the bonds.  The proposition of issuing
  4 25 bonds under this subsection is not approved unless the
  4 26 vote in favor of the proposition is equal to at least
  4 27 sixty percent of the vote cast.  If a petition is not
  4 28 filed, or if a petition is filed and the proposition
  4 29 of issuing the bonds is approved at an election, the
  4 30 governing body acting on behalf of the issuer may
  4 31 proceed with the authorization and issuance of the
  4 32 bonds.  Bonds may".
  4 33    #7.  Page 3, line 22, by striking the word "used"
  4 34 and inserting the following:  "issued".
  4 35    #8.  Title page, line 4, by inserting after the
  4 36 word "revenues" the following:  ", by authorizing the
  4 37 imposition of the tax in certain cities located in two
  4 38 counties, and by setting the procedure for changing
  4 39 the use of revenues from the tax,".  
  4 40 
  4 41 
  4 42                              
  4 43 COMMITTEE ON WAYS AND MEANS
  4 44 HALVORSON of Clayton, Chairperson
  4 45 SF 472.302 76
  4 46 mg/cf
     

Text: H04097                            Text: H04099
Text: H04000 - H04099                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

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