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House Journal: Page 1027: Wednesday, March 27, 1996

Page   5

 1   the city or county, for the unincorporated areas,
 2   shall submit the motion to the county commissioner of
 3   elections and in the case of the governing body of the
 4   city shall notify the board of supervisors of the
 5   adoption of the motion.  The county commissioner of
 6   elections shall keep a file on all the motions
 7   received and, upon reaching the population
 8   requirements, shall publish notice of the ballot
 9   proposition concerning the imposition of the local
10   sales and services tax or a local cigarette and
11   tobacco tax.  A motion ceases to be valid at the time
12   of the holding of the regular election for the
13   election of members of the governing body which
14   adopted the motion.  The county commissioner of
15   elections shall eliminate from the file any motion
16   that ceases to be valid.  The manner provided under
17   this paragraph for the submission of the question of
18   imposition of a local sales and services tax or a
19   local cigarette and tobacco tax is an alternative to
20   the manner provided in paragraph "a".
21     5.  The county commissioner of elections shall
22   submit the question of imposition of a local option
23   tax at a state general election or at a special
24   election held at any time other than the time of a
25   city regular election.  The election shall not be held
26   sooner than sixty days after publication of notice of
27   the ballot proposition.  The ballot proposition shall
28   specify the type and rate of tax and in the case of a
29   vehicle tax the classes that will be exempt and in the
30   case of a local sales and services tax or a local
31   cigarette and tobacco tax the date it will be imposed.
32   The ballot proposition shall also specify the
33   approximate amount of local option tax revenues that
34   will be used for property tax relief and shall contain
35   a statement as to the specific purpose or purposes for
36   which the revenues shall otherwise be expended.  If
37   the county board of supervisors decides under
38   subsection 6 to specify a date on which the local
39   option sales and services tax or a local cigarette and
40   tobacco tax shall automatically be repealed, the date
41   of the repeal shall also be specified on the ballot.
42   The rate of the vehicle tax shall be in increments of
43   one dollar per vehicle as set by the petition seeking
44   to impose the tax.  The rate of a local sales and
45   services tax shall not be more than one percent as set
46   by the governing body.  The rate of the cigarette and
47   tobacco tax shall not be more than ten percent as set
48   by the governing body.  The state commissioner of
49   elections shall establish by rule the form for the
50   ballot proposition which form shall be uniform

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/01000/01027.html
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