Text: S05563 Text: S05565 Text: S05500 - S05599 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend House File 2282, as amended, passed, and
1 2 reprinted by the House, as follows:
1 3 #1. Page 4, by striking lines 23 through 32 and
1 4 inserting the following:
1 5 "4. a. Tax receipts from all counties imposing
1 6 the local sales and services tax for school
1 7 infrastructure purposes shall be collected by the
1 8 department of revenue and finance, combined, and
1 9 deposited into a single account within the department
1 10 of the treasury. The receipts shall be distributed on
1 11 a per pupil basis to each school district located
1 12 within a county having approved imposition of the tax.
1 13 Distribution shall be equal to the ratio which the
1 14 portion of actual enrollment for a school district
1 15 which attends school within a county where imposition
1 16 of the tax has been approved, bears to the portion of
1 17 total combined actual enrollments for all school
1 18 districts which attend school within a county where
1 19 imposition of the tax has been approved.
1 20 b. For purposes of this section, the actual
1 21 enrollment for school districts with students
1 22 attending school within a county, and the combined
1 23 actual enrollment, shall be determined for each county
1 24 imposing the tax by the department of management based
1 25 on the actual enrollment figures reported by October 1
1 26 to the department of management by the department of
1 27 education pursuant to section 257.6, subsection 1.
1 28 The combined actual enrollment counts for counties and
1 29 for school districts with students attending school
1 30 within a county, shall be forwarded to the director of
1 31 the department of management by March 1 annually, for
1 32 purposes of supplying estimated tax payment figures
1 33 and making estimated tax payments pursuant to this
1 34 section for the following fiscal year.
1 35 c. The department of revenue and finance shall
1 36 calculate a reallocation formula for local sales and
1 37 services tax receipts within thirty days prior to the
1 38 beginning of each fiscal year. The formula shall
1 39 incorporate the results of elections held during the
1 40 preceding fiscal year approving imposition of the tax,
1 41 the repeal, rate increase, or rate decrease of taxes
1 42 which have previously been imposed, and shall reflect
1 43 the updated actual enrollment and combined actual
1 44 enrollment figures determined pursuant to paragraph
1 45 "b"."
1 46 #2. Page 5, by striking lines 15 through 34.
1 47
1 48
1 49
1 50 ROD HALVORSON
2 1 HF 2282.506 77
2 2 rn/jw/28
Text: S05563 Text: S05565 Text: S05500 - S05599 Text: S Index Bills and Amendments: General Index Bill History: General Index
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