This file contains STRIKE and UNDERSCORE. If you cannot see either STRIKE or UNDERSCORE attributes or would like to change how these attributes are displayed, please use the following form to make the desired changes.

House Journal: Page 1026: Wednesday, March 27, 1996

Page   4

 1   an election at which a majority of those voting on the
 2   question favors imposition and shall then be imposed
 3   until repealed as provided in subsection 6, paragraph
 4   "a".  If the tax is a local vehicle tax imposed by a
 5   county, it shall apply to all incorporated and
 6   unincorporated areas of the county.  If the tax is a
 7   local sales and services tax or a local cigarette and
 8   tobacco tax imposed by a county, it shall only apply
 9   to those incorporated areas and the unincorporated
10   area of that county in which a majority of those
11   voting in the area on the tax favors its imposition.
12   For purposes of the local sales and services tax or a
13   local cigarette and tobacco tax, all cities contiguous
14   to each other shall be treated as part of one
15   incorporated area and the tax would be imposed in each
16   of those contiguous cities only if the majority of
17   those voting in the total area covered by the
18   contiguous cities favors its imposition.  For purposes
19   of the local sales and services tax or a local
20   cigarette and tobacco tax, a city is not contiguous to
21   another city if the only road access between the two
22   cities is through another state.
23     4.  a.  A county board of supervisors shall direct
24   within thirty days the county commissioner of
25   elections to submit the question of imposition of a
26   local vehicle tax, or a local sales and services
tax,
27   or a local cigarette and tobacco tax to the registered
28   voters of the incorporated and unincorporated areas of
29   the county upon receipt of a petition, requesting
30   imposition of a local vehicle tax, or a local sales
31   and services tax, or a local cigarette and tobacco
32   tax, signed by eligible electors of the whole county
33   equal in number to five percent of the persons in the
34   whole county who voted at the last preceding state
35   general election.  In the case of a local vehicle tax,
36   the petition requesting imposition shall specify the
37   rate of tax and the classes, if any, that are to be
38   exempt.  If more than one valid petition is received,
39   the earliest received petition shall be used.
40     b.  The question of the imposition of a local sales
41   and services tax or a local cigarette and tobacco tax
42   shall be submitted to the registered voters of the
43   incorporated and unincorporated areas of the county
44   upon receipt by the county commissioner of elections
45   of the motion or motions, requesting such submission,
46   adopted by the governing body or bodies of the city or
47   cities located within the county or of the county, for
48   the unincorporated areas of the county, representing
49   at least one half of the population of the county.
50   Upon adoption of such motion, the governing body of

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 2)

© 1996 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

Last update: Thu Mar 28 13:30:02 CST 1996
URL: /DOCS/GA/76GA/Session.2/HJournal/01000/01026.html
jhf