Text: HF02281 Text: HF02283 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 HOUSE FILE 2282 1 2 1 3 AN ACT 1 4 AUTHORIZING THE IMPOSITION OF A LOCAL OPTION SALES AND 1 5 SERVICES TAX AND USE OF CERTAIN FEDERAL FUNDS FOR 1 6 SCHOOL INFRASTRUCTURE PROJECTS AND THE ISSUANCE OF 1 7 BONDS, AND PROVIDING AN EFFECTIVE DATE. 1 8 1 9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 1 10 1 11 Section 1. NEW SECTION. 422E.1 AUTHORIZATION RATE OF 1 12 TAX USE OF REVENUES. 1 13 1. A local sales and services tax for school 1 14 infrastructure purposes may be imposed by a county on behalf 1 15 of school districts as provided in this chapter. 1 16 2. The maximum rate of tax shall be one percent. The tax 1 17 shall be imposed without regard to any other local sales and 1 18 services tax authorized in chapter 422B, and is repealed at 1 19 the expiration of a period of ten years of imposition or a 1 20 shorter period as provided in the ballot proposition. 1 21 3. Local sales and services tax moneys received by a 1 22 county for school infrastructure purposes pursuant to this 1 23 chapter shall be utilized solely for school infrastructure 1 24 needs. For purposes of this chapter, "school infrastructure" 1 25 means those activities for which a school district is 1 26 authorized to contract indebtedness and issue general 1 27 obligation bonds under section 296.1, except those activities 1 28 related to a teacher's or superintendent's home or homes. 1 29 These activities include the construction, reconstruction, 1 30 repair, purchasing, or remodeling of schoolhouses, stadiums, 1 31 gyms, fieldhouses, and bus garages and the procurement of 1 32 schoolhouse construction sites and the making of site 1 33 improvements. Additionally, "school infrastructure" includes 1 34 the payment or retirement of outstanding bonds previously 1 35 issued for school infrastructure purposes as defined in this 2 1 subsection, and the payment or retirement of bonds issued 2 2 under section 422E.4. 2 3 Sec. 2. NEW SECTION. 422E.2 IMPOSITION BY COUNTY. 2 4 1. A local sales and services tax shall be imposed by a 2 5 county only after an election at which a majority of those 2 6 voting on the question favors imposition. A local sales and 2 7 services tax approved by a majority vote shall apply to all 2 8 incorporated and unincorporated areas of that county. 2 9 2. a. Upon receipt by a county board of supervisors of a 2 10 petition requesting imposition of a local sales and services 2 11 tax for infrastructure purposes, signed by eligible electors 2 12 of the whole county equal in number to five percent of the 2 13 persons in the whole county who voted at the last preceding 2 14 state general election, the board shall within thirty days 2 15 direct the county commissioner of elections to submit the 2 16 question of imposition of the tax to the registered voters of 2 17 the whole county. 2 18 b. Alternatively, the question of imposition of a local 2 19 sales and services tax for school infrastructure purposes may 2 20 be proposed by motion or motions, requesting such submission, 2 21 adopted by the governing body of a school district or school 2 22 districts located within the county containing a total, or a 2 23 combined total in the case of more than one school district, 2 24 of at least one-half of the population of the county, or by 2 25 the county board of supervisors. Upon adoption of such 2 26 motion, the governing body of a school district shall notify 2 27 the board of supervisors of the adoption of the motion. The 2 28 county board of supervisors shall submit the motion to the 2 29 county commissioner of elections, who shall publish notice of 2 30 the ballot proposition concerning the imposition of the local 2 31 sales and services tax. A motion ceases to be valid at the 2 32 time of the holding of the regular election for the election 2 33 of members of the governing body which adopted the motion. 2 34 3. The county commissioner of elections shall submit the 2 35 question of imposition of a local sales and services tax for 3 1 school infrastructure purposes at a state general election or 3 2 at a special election held at any time other than the time of 3 3 a city regular election. The election shall not be held 3 4 sooner than sixty days after publication of notice of the 3 5 ballot proposition. The ballot proposition shall specify the 3 6 rate of tax, the date the tax will be imposed and repealed, 3 7 and shall contain a statement as to the specific purpose or 3 8 purposes for which the revenues shall be expended. The rate 3 9 of tax shall not be more than one percent as set by the county 3 10 board of supervisors. The state commissioner of elections 3 11 shall establish by rule the form for the ballot proposition 3 12 which form shall be uniform throughout the state. 3 13 4. a. The tax may be repealed or the rate increased, but 3 14 not above one percent, or decreased after an election at which 3 15 a majority of those voting on the question of repeal or rate 3 16 change favored the repeal or rate change. The election at 3 17 which the question of repeal or rate change is offered shall 3 18 be called and held in the same manner and under the same 3 19 conditions as provided in this section for the election on the 3 20 imposition of the tax. The election may be held at any time 3 21 but not sooner than sixty days following publication of the 3 22 ballot proposition. However, the tax shall not be repealed 3 23 before it has been in effect for one year. 3 24 b. Within ten days of the election at which a majority of 3 25 those voting on the question favors the imposition, repeal, or 3 26 change in the rate of the tax, the county board of supervisors 3 27 shall give written notice to the director of revenue and 3 28 finance of the result of the election. Election costs shall 3 29 be apportioned among school districts within the county on a 3 30 pro rata basis in proportion to the number of registered 3 31 voters in each school district and the total number of 3 32 registered voters in all of the school districts within the 3 33 county. 3 34 A local option sales and services tax shall not be repealed 3 35 or reduced in rate if obligations are outstanding which are 4 1 payable as provided in section 422E.4, unless funds sufficient 4 2 to pay the principal, interest, and premium, if any, on the 4 3 outstanding obligations at and prior to maturity have been 4 4 properly set aside and pledged for that purpose. 4 5 Sec. 3. NEW SECTION. 422E.3 COLLECTION OF TAX. 4 6 1. If a majority of those voting on the question of 4 7 imposition of a local sales and services tax for school 4 8 infrastructure purposes favors imposition of the tax, the tax 4 9 shall be imposed by the county board of supervisors within the 4 10 county pursuant to section 422E.2, at the rate specified for a 4 11 ten-year duration on the gross receipts taxed by the state 4 12 under chapter 422, division IV. 4 13 2. The tax shall be imposed on the same basis as the state 4 14 sales and services tax and shall not be imposed on the sale of 4 15 any property or on any service not taxed by the state, except 4 16 the tax shall not be imposed on the gross receipts from the 4 17 sale of motor fuel or special fuel as defined in chapter 452A, 4 18 on the gross receipts from the rental of rooms, apartments, or 4 19 sleeping quarters which are taxed under chapter 422A during 4 20 the period the hotel and motel tax is imposed, on the gross 4 21 receipts from the sale of equipment by the state department of 4 22 transportation, and on the gross receipts from the sale of a 4 23 lottery ticket or share in a lottery game conducted pursuant 4 24 to chapter 99E. 4 25 3. The tax is applicable to transactions within the county 4 26 where it is imposed and shall be collected by all persons 4 27 required to collect state gross receipts taxes. The amount of 4 28 the sale, for purposes of determining the amount of the tax, 4 29 does not include the amount of any state gross receipts taxes 4 30 or other local option sales taxes. A tax permit other than 4 31 the state tax permit required under section 422.53 shall not 4 32 be required by local authorities. 4 33 4. The director of revenue and finance shall credit tax 4 34 receipts and interest and penalties from the local sales and 4 35 services tax for school infrastructure purposes to an account 5 1 within the county's local sales and services tax fund, as 5 2 created in section 422B.10, subsection 1, maintained in the 5 3 name of the school district or school districts located within 5 4 the county. If the director is unable to determine from which 5 5 county any of the receipts were collected, those receipts 5 6 shall be allocated among the possible counties based on 5 7 allocation rules adopted by the director. 5 8 5. a. The director of revenue and finance within fifteen 5 9 days of the beginning of each fiscal year shall send to each 5 10 school district where the tax is imposed an estimate of the 5 11 amount of tax moneys each school district will receive for the 5 12 year and for each month of the year. At the end of each 5 13 month, the director may revise the estimates for the year and 5 14 remaining months. 5 15 b. The director shall remit ninety-five percent of the 5 16 estimated tax receipts for the school district to the school 5 17 district on or before August 31 of the fiscal year and on or 5 18 before the last day of each following month. 5 19 c. The director shall remit a final payment of the 5 20 remainder of tax moneys due for the fiscal year before 5 21 November 10 of the next fiscal year. If an overpayment has 5 22 resulted during the previous fiscal year, the first payment of 5 23 the new fiscal year shall be adjusted to reflect any 5 24 overpayment. 5 25 If more than one school district, or a portion of a school 5 26 district, is located within the county, tax receipts shall be 5 27 remitted to each school district or portion of a school 5 28 district in which the county tax is imposed in a pro rata 5 29 share based upon the ratio which the percentage of actual 5 30 enrollment for the school district that attends school in the 5 31 county bears to the percentage of the total combined actual 5 32 enrollments for all school districts that attend school in the 5 33 county. The combined actual enrollment for a county, for 5 34 purposes of this section, shall be determined for each county 5 35 imposing a sales and services tax for school infrastructure 6 1 purposes by the department of management based on the actual 6 2 enrollment figures reported by October 1 to the department of 6 3 management by the department of education pursuant to section 6 4 257.6, subsection 1. The combined actual enrollment count 6 5 shall be forwarded to the director of the department of 6 6 management by March 1, annually, for purposes of supplying 6 7 estimated tax payment figures and making estimated tax 6 8 payments pursuant to this section for the following fiscal 6 9 year. 6 10 6. The local sales and services tax for school 6 11 infrastructure purposes shall be administered as provided in 6 12 section 422B.9. 6 13 Sec. 4. NEW SECTION. 422E.4 BONDING. 6 14 The board of directors of a school district shall be 6 15 authorized to issue negotiable, interest-bearing school bonds, 6 16 without election, and utilize tax receipts derived from the 6 17 sales and services tax for school infrastructure purposes for 6 18 principal and interest repayment. Proceeds of the bonds 6 19 issued pursuant to this section shall be utilized solely for 6 20 school infrastructure needs as school infrastructure is 6 21 defined in section 422E.1, subsection 3. Issuance of bonds 6 22 pursuant to this section shall be permitted only in a district 6 23 which has imposed a local sales and services tax for school 6 24 infrastructure purposes pursuant to section 422E.2. The 6 25 provisions of sections 298.22 through 298.24 shall apply 6 26 regarding the form, rate of interest, registration, 6 27 redemption, and recording of bond issues pursuant to this 6 28 section, with the exception that the maximum period during 6 29 which principal on the bonds is payable shall not exceed a 6 30 ten-year period, or the date of repeal stated on the ballot 6 31 proposition. 6 32 A school district in which a local option sales tax for 6 33 school infrastructure purposes has been imposed shall be 6 34 authorized to enter into a chapter 28E agreement with one or 6 35 more cities whose boundaries encompass all or a part of the 7 1 area of the school district. A city or cities entering into a 7 2 chapter 28E agreement shall be authorized to expend its 7 3 designated portion of the local option sales and services tax 7 4 revenues for any valid purpose permitted in this chapter or 7 5 authorized by the governing body of the city. 7 6 The governing body of a city may authorize the issuance of 7 7 bonds which are payable from its designated portion of the 7 8 revenues of the local option sales and services tax, and not 7 9 from property tax, by following the authorization procedures 7 10 set forth for cities in section 384.83. A city may pledge 7 11 irrevocably any amount derived from its designated portions of 7 12 the revenues of the local option sales and services tax to the 7 13 support or payment of such bonds. 7 14 Sec. 5. NEW SECTION. 422E.5 SCHOOL INFRASTRUCTURE SAFETY 7 15 FUND. 7 16 1. There shall be distributed from the federal funds 7 17 allocated to the state of Iowa as described in Conference 7 18 Committee Report 105-390, accompanying H.R. 2264, making 7 19 federal appropriations to the United States departments of 7 20 labor, health and human services, and education, to the state 7 21 department of education the sum of eight million dollars to 7 22 establish a school infrastructure safety fund. 7 23 2. The funds shall be allocated to the school budget 7 24 review committee to develop a school infrastructure safety 7 25 fund grant program, in conjunction with the state fire 7 26 marshal. For purposes of reviewing grant applications and 7 27 making recommendations regarding the administration of the 7 28 program, the state fire marshal shall be considered an 7 29 additional voting member of the school budget review 7 30 committee. 7 31 3. Top priority in awarding program grants shall be the 7 32 making of school infrastructure improvements relating to fire 7 33 and personal safety. School districts eligible for program 7 34 grants shall have received an order or citation from the state 7 35 fire marshal, or a fire department chief or fire prevention 8 1 officer, for one or more fire safety violations regarding a 8 2 school facility, or in the opinion of the state fire marshal 8 3 shall be regarded as operating facilities subject to 8 4 significant fire safety deficiencies. Grant awards shall also 8 5 be available for defects or violations of the state building 8 6 code revealed during an inspection of school facilities by a 8 7 local building department, or for improvements consistent with 8 8 the standards and specifications contained in the state 8 9 building code regarding ensuring that buildings and facilities 8 10 are accessible to and functional for persons with 8 11 disabilities. The school budget review committee shall 8 12 allocate program funds to school districts which, in its 8 13 discretion, are determined to be faced with the most severe 8 14 deficiencies. School districts applying for program grants 8 15 shall have developed and submitted to the state fire marshal 8 16 or local building department a written plan to remedy fire or 8 17 safety defects within a specified time frame. Approval of the 8 18 written plan by the state fire marshal or local building 8 19 department shall be obtained prior to receipt of a grant award 8 20 by a school district. 8 21 4. Application forms, submission dates for applications 8 22 and for written plans to remedy fire or safety defects, and 8 23 grant award criteria shall be developed by the state 8 24 department of education, in coordination with the state fire 8 25 marshal, by rule. 8 26 5. The school budget review committee shall submit a 8 27 progress report of the number and amount of grants awarded, 8 28 and fire and safety improvements made, pursuant to the school 8 29 infrastructure safety fund grant program, to the general 8 30 assembly by January 1, 2000. 8 31 6. If federal rules or regulations are adopted relating to 8 32 the distribution or utilization of funds allocated to the 8 33 state department of education pursuant to this section which 8 34 are inconsistent with the provisions of this section, the 8 35 state department of education shall adopt rules to comply with 9 1 the requirements of the federal rules or regulations. 9 2 Sec. 6. EFFECTIVE DATE. This Act, being deemed of 9 3 immediate importance, takes effect upon enactment. 9 4 9 5 9 6 9 7 RON J. CORBETT 9 8 Speaker of the House 9 9 9 10 9 11 9 12 MARY E. KRAMER 9 13 President of the Senate 9 14 9 15 I hereby certify that this bill originated in the House and 9 16 is known as House File 2282, Seventy-seventh General Assembly. 9 17 9 18 9 19 9 20 ELIZABETH ISAACSON 9 21 Chief Clerk of the House 9 22 Approved , 1998 9 23 9 24 9 25 9 26 TERRY E. BRANSTAD 9 27 Governor
Text: HF02281 Text: HF02283 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 1998 Cornell College and League of Women Voters of Iowa
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