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PAG LIN 1 1 Section 1. Section 422A.1, unnumbered paragraph 1, Code 1 2 1995, is amended to read as follows: 1 3 A city or county may impose by ordinance of the city 1 4 council or by resolution of the board of supervisors a hotel 1 5 and motel tax, at a rate not to exceed seven percent, which 1 6 shall be imposed in increments of one or more full percentage 1 7 points upon the gross receipts from the renting of sleeping 1 8 rooms, apartments, or sleeping quarters in a hotel, motel, 1 9 inn, public lodging house, rooming house, mobile home which is 1 10 tangible personal property, or tourist court, or in any place 1 11 where sleeping accommodations are furnished to transient 1 12 guests for rent, whether with or without meals; except the 1 13 gross receipts from the renting of sleeping rooms in 1 14 dormitories and in memorial unions at all universities and 1 15 colleges located in the state of Iowa and the guests of a 1 16 religious institution if the property is exempt under section 1 17 427.1, subsection93, and the purpose of renting is to 1 18 provide a place for a religious retreat or function and not a 1 19 place for transient guests generally. The tax when imposed by 1 20 a city shall apply only within the corporate boundaries of 1 21 that city and when imposed by a county shall apply only 1 22 outside incorporated areas within that county. "Renting" and 1 23 "rent" include any kind of direct or indirect charge for such 1 24 sleeping rooms, apartments, or sleeping quarters, or their 1 25 use. However, the tax does not apply to the gross receipts 1 26 from the renting of a sleeping room, apartment, or sleeping 1 27 quarters while rented by the same person for a period of more 1 28 than thirty-one consecutive days. 1 29 Sec. 2. Section 427.1, subsection 3, Code 1995, is amended 1 30 by striking the subsection and inserting in lieu thereof the 1 31 following: 1 32 3. Real property which is one of the following: 1 33 a. Actual place of regularly stated religious worship. 1 34 b. Actual place of burial, when used or held by a person 1 35 deriving no private or corporate profit from the burial place 2 1 and no substantial part of whose activity consists of selling 2 2 personal property in connection with the burial place. 2 3 c. That portion of public property which is actually and 2 4 regularly used for public purposes. 2 5 d. That portion of property owned and occupied by a 2 6 branch, post, or camp of honorably discharged veterans which 2 7 is actually and regularly used for benevolent, charitable, or 2 8 patriotic purposes. 2 9 e. That portion of the real property of a society or 2 10 organization of purely public charity which is actually and 2 11 regularly used for the purposes of the society or 2 12 organization. 2 13 For purposes of this paragraph "e", a purely public charity 2 14 has all of the following characteristics: 2 15 (1) Advances a charitable purpose. 2 16 (2) Donates or gratuitously renders a substantial portion 2 17 of its services. 2 18 (3) Benefits a substantial and definite class of persons 2 19 who are legitimate subjects of charity. 2 20 (4) Relieves the government of some of its burden. 2 21 (5) Operates entirely free from private profit motive. 2 22 Sec. 3. Section 427.1, subsections 4 through 9, 11 through 2 23 14, 17 through 20, and 22, Code 1995, are amended by striking 2 24 the subsections. 2 25 Sec. 4. Section 427.1, subsection 23, unnumbered paragraph 2 26 1, Code 1995, is amended to read as follows: 2 27 A society or organization claiming an exemption under 2 28 subsection6 or subsection 9 of this section3 shall file with 2 29 the assessor not later than July 1 a statement upon forms to 2 30 be prescribed by the director of revenue and finance, 2 31 describing the nature of the property upon which the exemption 2 32 is claimed and setting out in detail any uses and income from 2 33 the property derived from the rentals, leases, or other uses 2 34 of the property not solely for the appropriate objects of the 2 35 society or organization. Upon the filing and allowance of the 3 1 claim, the claim shall be allowed on the property for 3 2 successive years without further filing as long as the 3 3 property is used for the purposes specified in the original 3 4 claim for exemption. When the property is sold or 3 5 transferred, the county recorder shall provide notice of the 3 6 transfer to the assessor. The notice shall describe the 3 7 property transferred and the name of the person to whom title 3 8 to the property is transferred. 3 9 Sec. 5. Section 427.1, subsections 27, 30, 34, 39, 40, and 3 10 42, Code 1995, are amended by striking the subsections. 3 11 Sec. 6. Section 433.4, Code 1995, is amended to read as 3 12 follows: 3 13 433.4 ASSESSMENT. 3 14 The director of revenue and finance shall on the second 3 15 Monday in July of each year, proceed to find the actual value 3 16 of the property ofsuchthe companies in this state, taking 3 17 into consideration the information obtained from the 3 18 statementsaboverequired, and any further information the 3 19 director can obtain, using the same as a means for determining 3 20 the actual cash value of the property ofsuchthe companies 3 21 within this state; also taking into consideration the 3 22 valuation of all property ofsuchcompanies, including 3 23 franchises and the use of the property in connection with 3 24 lines outside the state, and makingsuchthe deductions as may 3 25 be necessary on account of extra value of property outside the 3 26 state as compared with the value of property in the state, in 3 27 order that the actual cash value of the property of the 3 28 company within this state may be ascertained.SaidThis 3 29 assessment shall include all property of every kind and 3 30 character whatsoever, real, personal, or mixed, used bysaid3 31 the companies in the transaction of telegraph and telephone 3 32 business; and the propertysoincluded insaidthe assessment 3 33 shall not be taxed in any other manner than as provided in 3 34 this chapterand section 427.1, subsection 19. 3 35 Sec. 7. Section 433.12, Code 1995, is amended to read as 4 1 follows: 4 2 433.12 "COMPANY" DEFINED. 4 3 The word "company" as used in this chapterand section4 4427.1, subsection 19,shall be deemed and construed to mean 4 5 and include any person, copartnership, association, 4 6 corporation, or syndicate that shall own or operate, or be 4 7 engaged in operating, any telegraph or telephone line, whether 4 8 formed or organized under the laws of this state or elsewhere. 4 9 Sec. 8. Section 437.1, Code 1995, is amended to read as 4 10 follows: 4 11 437.1 "COMPANY" DEFINED. 4 12 The word "company" as used in this chapterand section4 13427.1, subsection 19,shall be deemed and considered to mean 4 14 and include any person, copartnership, association, 4 15 corporation, or syndicate (except co-operative corporations or 4 16 associations which are not organized or operated for profit) 4 17 that shall own or operate transmission line or lines for the 4 18 conducting of electric energy located within the state and 4 19 wholly or partly outside cities, whether formed or organized 4 20 under the laws of this state or elsewhere. 4 21 Sec. 9. This Act, being deemed of immediate importance, 4 22 takes effect upon enactment and applies to property taxes 4 23 payable in fiscal years beginning on or after July 1, 1996. 4 24 EXPLANATION 4 25 The bill amends section 427.1 of the Code, the section 4 26 listing types of property exempt from taxation, by eliminating 4 27 most of the types of property listed. Some of the exemptions 4 28 repealed are obsolete while others are included in a more 4 29 restrictive description of property that is eligible for 4 30 exemption. The new description requires the property to be 4 31 one of five classes: actual place of stated religious 4 32 worship; actual places of burial so long as the owner derives 4 33 no profit from the burial places or sells little or no 4 34 personal property in connection with owning the property; 4 35 public property actually and regularly used for public 5 1 purposes; property of veterans associations if actually and 5 2 regularly used for benevolent, charitable, or patriotic 5 3 purposes; or property of societies or organizations of purely 5 4 public charity. The bill defines a purely public charitable 5 5 society or organization as one that does all of the following: 5 6 advances a charitable purpose, donates free a substantial 5 7 portion of its services; benefits given to a substantial and 5 8 definite class of persons who need charitable assistance; 5 9 relieves government of some of its burdens by doing so; and is 5 10 nonprofit. 5 11 The bill takes effect upon enactment and applies to 5 12 property taxes payable in fiscal years beginning on or after 5 13 July 1, 1996. 5 14 LSB 2013SS 76 5 15 mg/jj/8
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