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1 18 services tax authorized in chapter 422B, and is repealed at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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