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House Journal: Page 1984: Thursday, April 27, 1995

46   requirements in section 422B.9 apply.
47     (5)  The city shall assist the department of
48   revenue and finance to identify the businesses in the
49   area which are to collect the city imposed tax.  The
50   process shall be ongoing as long as the city tax is

Page 2  

 1   imposed.
 2     c.  The agreement on the distribution of the
 3   revenues collected from the city imposed tax shall
 4   provide that fifty percent of such revenues shall be
 5   remitted to the county in which the part of the city
 6   where the city tax is imposed is located.
 7     d.  The latest certified federal census preceding
 8   the election held by the county on the question of
 9   imposition of the local sales and services tax shall
10   be used in determining if the city qualifies under
11   paragraph "a", subparagraph (1) to impose its own tax
12   and in determining the area where the city tax may be
13   imposed under paragraph "b", subparagraph (1).
14     e.  A city is not authorized to impose a local
15   sales and services tax under this subsection after
16   January 1, 1998.  A city that has imposed a local
17   sales and services tax under this subsection on or
18   before January 1, 1998, may continue to collect the
19   tax until such time as the tax is repealed by the city
20   and the fact that that area acquires residents after
21   the tax is imposed shall not affect the imposition or
22   collection of the tax.
23     Sec. ___.  Section 422B.1, subsection 5, paragraph
24   a, unnumbered paragraph 1, Code 1995, is amended to
25   read as follows:
26     If a majority of those voting on the question of
27   imposition of a local option tax favor imposition of a
28   local option tax, the governing body of that county
29   shall impose the tax at the rate specified for an
30   unlimited period.  However, in the case of a local
31   sales and services tax, the county shall not impose
32   the tax in any incorporated area or the unincorporated
33   area if the majority of those voting on the tax in
34   that area did not favor its imposition.  For purposes
35   of the local sales and services tax, all cities
36   contiguous to each other shall be treated as part of
37   one incorporated area and the tax shall be imposed in
38   each of those contiguous cities only if the majority
39   of those voting on the tax in the total area covered
40   by the contiguous cities favored its imposition.  The
41   local option tax may be repealed or the rate increased
42   or decreased or the use thereof changed after an
43   election at which a majority of those voting on the
44   question of repeal or rate or use change favored the
45   repeal or rate or use change.  The election at which
46   the question of repeal or rate or use change is

Iowa General Assembly

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

© 1995 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

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URL: /DOCS/GA/76GA/Session.1/HJournal/01900/01984.html
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