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House Journal: Page 1985: Thursday, April 27, 1995

47   offered shall be called and held in the same manner
48   and under the same conditions as provided in
49   subsections 3 and 4 for the election on the imposition
50   of the local option tax.  However, in the case of a

Page 3

 1   local sales and services tax where the tax has not
 2   been imposed countywide, the question of repeal or
 3   imposition or rate or use change shall be voted on
 4   only by the qualified electors of the areas of the
 5   county where the tax has been imposed or has not been
 6   imposed, as appropriate.  However, the governing body
 7   of the incorporated area or unincorporated area where
 8   the local sales and services tax is imposed may, upon
 9   its own motion, request the county commissioner of
10   elections to hold an election in the incorporated or
11   unincorporated area, as appropriate, on the question
12   of the change in use of local sales and services tax
13   revenues.  The election may be held at any time but
14   not sooner than sixty days following publication of
15   the ballot proposition.  If a majority of those voting
16   in the incorporated or unincorporated area on the
17   change in use favor the change, the governing body of
18   that area shall change the use to which the revenues
19   shall be used.  The ballot proposition shall list the
20   present use of the revenues, the proposed use, and the
21   date after which revenues received will be used for
22   the new use."
23     2.  Page 1, by inserting after line 10 the
24   following:
25     "Sec. ___.  Section 422B.10, subsection 1, Code
26   1995, is amended to read as follows:
27     1.  The director shall credit the local sales and
28   services tax receipts and interest and penalties from
29   a county imposed tax to the county's account in the
30   local sales and services tax fund and from a city
31   imposed tax under section 422B.1, subsection 1A, to
32   the city's account in the local sales and services tax
33   fund.  If the director is unable to determine from
34   which county any of the receipts were collected, those
35   receipts shall be allocated amongst among the
possible
36   counties based on allocation rules adopted by the
37   director.
38     Sec. ___.  Section 422B.10, Code 1995, is amended
39   by adding the following new subsection:
40     NEW SUBSECTION.  4A.  From each city's account, the
41   percent of revenues agreed to be distributed to the
42   county in the agreement entered into as provided in
43   section 422B.1, subsection 1A, paragraph "a",
44   subparagraph (3) and paragraph "c", shall be deposited
45   into the appropriate county's account to be remitted
46   as provided in subsections 3 and 4.  The remaining
47   revenues in the city's account shall be remitted to

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/01900/01985.html
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