Text: S03603 Text: S03605 Text: S03600 - S03699 Text: S Index Bills and Amendments: General Index Bill History: General Index
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tax once imposed shall continue to be 1 39 imposed until the county imposed tax is reduced or 1 40 increased in rate or repealed, and then the city 1 41 imposed tax shall also be reduced or increased in rate 1 42 or repealed in the same amount and be effective on the 1 43 same date. 1 44 (4) The tax shall be imposed on the same basis as 1 45 provided in section 422B.8 and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 allocatedamongstamong 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 SF 472H 4 41 mg/pk/25
Text: S03603 Text: S03605 Text: S03600 - S03699 Text: S Index Bills and Amendments: General Index Bill History: General Index
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