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House Journal: Page 1983: Thursday, April 27, 1995

 revenues from the tax to issue bonds in anticipation of the
receipt of the revenues and providing an effective date and a
retroactive applicability date, was taken up for consideration.

Teig of Hamilton offered the following amendment H-4098 filed by
the committee on ways and means and moved its adoption:
H-4098
 1     Amend Senate File 472, as amended, passed, and
 2   reprinted by the Senate, as follows:
 3     1.  Page 1, by inserting before line 1 the
 4   following:
 5     "Section 1.  Section 422B.1, subsection 1, Code
 6   1995, is amended to read as follows:
 7     1.  A county may impose by ordinance of the board
 8   of supervisors local option taxes authorized by this
 9   chapter, subject to this section and subject to the
10   exception provided in subsection 1A.
11     Sec. ___.  Section 422B.1, Code 1995, is amended by
12   adding the following new subsection:
13     NEW SUBSECTION.  1A.  a.  A city whose corporate
14   boundaries include areas of two counties may impose by
15   ordinance of its city council a local sales and
16   services tax if all of the following apply:
17     (1)  All the residents of the city live in one
18   county.
19     (2)  The county in which the city residents reside
20   has held an election on the question of the imposition
21   of a local sales and services tax and a majority of
22   those voting on the question in the city favored its
23   imposition.
24     (3)  The city has entered into an agreement on the
25   distribution of the sales and services tax revenues
26   collected from the area where the city tax is imposed
27   with the county where such area is located.
28     b.  The city council of a city authorized to impose
29   a local sales and services tax pursuant to paragraph
30   "a" shall only do so subject to all of the following
31   restrictions:
32     (1)  The tax shall only be imposed in the area of
33   the city located in the county where none of its
34   residents reside.
35     (2)  The tax shall be at the same rate and become
36   effective at the same time as the county tax imposed
37   in the other area of the city.
38     (3)  The tax once imposed shall continue to be
39   imposed until the county imposed tax is reduced or
40   increased in rate or repealed, and then the city
41   imposed tax shall also be reduced or increased in rate
42   or repealed in the same amount and be effective on the
43   same date.
44     (4)  The tax shall be imposed on the same basis as
45   provided in section 422B.8 and notification

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 1)

© 1995 Cornell College and League of Women Voters of Iowa

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URL: /DOCS/GA/76GA/Session.1/HJournal/01900/01983.html
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