Text: HF00505 Text: HF00507 Text: HF00500 - HF00599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422B.1, subsection 5, paragraph a,
1 2 unnumbered paragraph 1, Code 1995, is amended to read as
1 3 follows:
1 4 If a majority of those voting on the question of imposition
1 5 of a local option tax favor imposition of a local option tax,
1 6 the governing body of that county shall impose the tax at the
1 7 rate specified for an unlimited period. However, in the case
1 8 of a local sales and services tax, the county shall not impose
1 9 the tax in any incorporated area or the unincorporated area if
1 10 the majority of those voting on the tax in that area did not
1 11 favor its imposition. For purposes of the local sales and
1 12 services tax, all cities contiguous to each other shall be
1 13 treated as part of one incorporated area and the tax shall be
1 14 imposed in each of those contiguous cities only if the
1 15 majority of those voting on the tax in the total area covered
1 16 by the contiguous cities favored its imposition. The local
1 17 option tax may be repealed or the rate increased or decreased
1 18 or the use thereof changed after an election at which a
1 19 majority of those voting on the question of repeal or rate or
1 20 use change favored the repeal or rate or use change. The
1 21 election at which the question of repeal or rate or use change
1 22 is offered shall be called and held in the same manner and
1 23 under the same conditions as provided in subsections 3 and 4
1 24 for the election on the imposition of the local option tax.
1 25 However, in the case of a local sales and services tax where
1 26 the tax has not been imposed countywide, the question of
1 27 repeal or imposition or rate or use change shall be voted on
1 28 only by the qualified electors of the areas of the county
1 29 where the tax has been imposed or has not been imposed, as
1 30 appropriate. However, the governing body of the incorporated
1 31 area or unincorporated area where the local sales and services
1 32 tax is imposed may, upon its own motion, request the county
1 33 commissioner of elections to hold an election in the
1 34 incorporated or unincorporated area, as appropriate, on the
1 35 question of the change in use of local sales and services tax
2 1 revenues. The election may be held at any time but not sooner
2 2 than sixty days following publication of the ballot
2 3 proposition. If a majority of those voting in the
2 4 incorporated or unincorporated area on the change in use favor
2 5 the change, the governing body of that area shall change the
2 6 use to which the revenues shall be used. The ballot
2 7 proposition shall list the present use of the revenues, the
2 8 proposed use, and the date after which revenues received will
2 9 be used for the new use.
2 10 Sec. 2. This Act, being deemed of immediate importance,
2 11 takes effect upon enactment.
2 12 EXPLANATION
2 13 Present law requires all areas in the county in which a
2 14 county local option sales and services tax has been imposed to
2 15 have an election to vote on the change in the use of the
2 16 revenues from such tax even if only one area wants to change
2 17 its use of the revenues. The bill makes it possible for each
2 18 area, upon the request of the governing body for that area, to
2 19 have its own election to vote on its proposed change in use.
2 20 The bill takes effect upon enactment.
2 21 LSB 2521HH 76
2 22 mg/sc/14
Text: HF00505 Text: HF00507 Text: HF00500 - HF00599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
Iowa General Assembly
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