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House Journal: Page 1029: Wednesday, March 27, 1996

Page   7

 1   after which revenues received will be used for the new
 2   use.
 3     When submitting the question of the imposition of a
 4   local sales and services tax or a local cigarette and
 5   tobacco tax, the county board of supervisors may
 6   direct that the question contain a provision for the
 7   repeal, without election, of the local sales and
 8   services tax or a local cigarette and tobacco tax on a
 9   specific date, which date shall be the end of a
10   calendar quarter.
11     b.  Within ten days of the election at which a
12   majority of those voting on the question favors the
13   imposition, repeal, or change in the rate of a local
14   option tax, the governing body shall give written
15   notice to the director of revenue and finance or, in
16   the case of a local vehicle tax, to the director of
17   the department of transportation, of the result of the
18   election.
19     8.  Local option taxes authorized to be imposed as
20   provided in this chapter are a local sales and
21   services tax, a local cigarette and tobacco tax, and a
22   local vehicle tax.  The rate of the tax shall be in
23   increments of one dollar per vehicle for a vehicle tax
24   as set on the petition seeking to impose the vehicle
25   tax.  The rate of a local sales and services tax shall
26   not be more than one percent as set by the governing
27   body.  The rate of the local cigarette and tobacco tax
28   shall not be more than ten percent as set by the
29   governing body.
30     9.  In a county that has imposed a local option
31   sales and services tax or a local option cigarette and
32   tobacco tax, the board of supervisors shall,
33   notwithstanding any contrary provision of this
34   chapter, repeal the local option sales and services
35   tax in the unincorporated areas or in an incorporated
36   city area in which the tax has been imposed upon
37   adoption of its own motion for repeal in the
38   unincorporated areas or upon receipt of a motion
39   adopted by the governing body of that incorporated
40   city area requesting repeal.  The board of supervisors
41   shall repeal the local option sales and services tax
42   effective at the end of the calendar quarter during
43   which it adopted the repeal motion or the motion for
44   the repeal was received.  For purposes of this
45   subsection, incorporated city area includes an
46   incorporated city which is contiguous to another
47   incorporated city.
48     Sec. 60.  NEW SECTION.  422B.5  LOCAL CIGARETTE AND
49   TOBACCO TAX.
50     A local cigarette and tobacco tax at the rate 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/01000/01029.html
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