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House Journal: Page 1028: Wednesday, March 27, 1996

Page   6

 1   throughout the state.
 2     6.  a.  If a majority of those voting on the
 3   question of imposition of a local option tax favor
 4   imposition of a local option tax, the governing body
 5   of that county shall impose the tax at the rate
 6   specified for an unlimited period.  However, in the
 7   case of a local sales and services tax or a local
 8   cigarette and tobacco tax, the county shall not impose
 9   the tax in any incorporated area or the unincorporated
10   area if the majority of those voting on the tax in
11   that area did not favor its imposition.  For purposes
12   of the local sales and services tax or a local
13   cigarette and tobacco tax, all cities contiguous to
14   each other shall be treated as part of one
15   incorporated area and the tax shall be imposed in each
16   of those contiguous cities only if the majority of
17   those voting on the tax in the total area covered by
18   the contiguous cities favored its imposition.  The
19   local option tax may be repealed or the rate increased
20   or decreased or the use thereof changed after an
21   election at which a majority of those voting on the
22   question of repeal or rate or use change favored the
23   repeal or rate or use change.  The election at which
24   the question of repeal or rate or use change is
25   offered shall be called and held in the same manner
26   and under the same conditions as provided in
27   subsections 4 and 5 for the election on the imposition
28   of the local option tax.  However, in the case of a
29   local sales and services tax or a local cigarette and
30   tobacco tax where the tax has not been imposed
31   countywide, the question of repeal or imposition or
32   rate or use change shall be voted on only by the
33   registered voters of the areas of the county where the
34   tax has been imposed or has not been imposed, as
35   appropriate.  However, the governing body of the
36   incorporated area or unincorporated area where the
37   local sales and services tax or a local cigarette and
38   tobacco tax is imposed may, upon its own motion,
39   request the county commissioner of elections to hold
40   an election in the incorporated or unincorporated
41   area, as appropriate, on the question of the change in
42   use of local sales and services tax revenues.  The
43   election may be held at any time but not sooner than
44   sixty days following publication of the ballot
45   proposition.  If a majority of those voting in the
46   incorporated or unincorporated area on the change in
47   use favor the change, the governing body of that area
48   shall change the use to which the revenues shall be
49   used.  The ballot proposition shall list the present
50   use of the revenues, the proposed use, and the date

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/01000/01028.html
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