Text: H08375 Text: H08377 Text: H08300 - H08399 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend House File 2513 as follows:
1 2 #1. Page 5, line 9, by inserting after the word
1 3 "hospital." the following: "This exemption does not
1 4 apply to a local option sales and services tax imposed
1 5 under chapter 422B or under the provisions of any
1 6 other chapter."
1 7 #2. Page 5, by inserting after line 9 the
1 8 following:
1 9 "Sec. ___. Section 422B.8, unnumbered paragraph 1,
1 10 Code 1997, is amended to read as follows:
1 11 A local sales and services tax at the rate of not
1 12 more than one percent may be imposed by a county on
1 13 the gross receipts taxed by the state under chapter
1 14 422, division IV. A local sales and services tax
1 15 shall be imposed on the same basis as the state sales
1 16 and services tax and may not be imposed on the sale of
1 17 any property or on any service not taxed by the state,
1 18 except the exemption for certain nonprofit hospitals
1 19 in section 422.45, subsection 52, does not apply and
1 20 except the tax shall not be imposed on the gross
1 21 receipts from the sale of motor fuel or special fuel
1 22 as defined in chapter 452A, on the gross receipts from
1 23 the rental of rooms, apartments, or sleeping quarters
1 24 which are taxed under chapter 422A during the period
1 25 the hotel and motel tax is imposed, on the gross
1 26 receipts from the sale of natural gas or electric
1 27 energy in a city or county where the gross receipts
1 28 are subject to a franchise fee or user fee during the
1 29 period the franchise or user fee is imposed, on the
1 30 gross receipts from the sale of equipment by the state
1 31 department of transportation, and on the gross
1 32 receipts from the sale of a lottery ticket or share in
1 33 a lottery game conducted pursuant to chapter 99E. A
1 34 local sales and services tax is applicable to
1 35 transactions within those incorporated and
1 36 unincorporated areas of the county where it is imposed
1 37 and shall be collected by all persons required to
1 38 collect state gross receipts taxes. All cities
1 39 contiguous to each other shall be treated as part of
1 40 one incorporated area and the tax would be imposed in
1 41 each of those contiguous cities only if the majority
1 42 of those voting in the total area covered by the
1 43 contiguous cities favor its imposition."
1 44 #3. By renumbering as necessary.
1 45
1 46
1 47
1 48 OSTERHAUS of Jackson
1 49 HF 2513.501 77
1 50 mg/jw/28
Text: H08375 Text: H08377 Text: H08300 - H08399 Text: H Index Bills and Amendments: General Index Bill History: General Index
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