Text: S05567 Text: S05569 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. By striking everything after the enacting 1 4 clause and inserting the following: 1 5 "Section 1. NEW SECTION. 422E.1 AUTHORIZATION 1 6 RATE OF TAX USE OF REVENUES. 1 7 1. A local school infrastructure tax for school 1 8 infrastructure purposes may be imposed by a school 1 9 district, or by a county on behalf of school districts 1 10 as provided in this chapter. A local school 1 11 infrastructure tax may be a local sales and services 1 12 tax imposed by a county, or a local income surtax and 1 13 property tax imposed by a school district, or a 1 14 combination of these taxes. 1 15 2. a. The maximum rate of a local sales and 1 16 services tax shall be one percent. The tax shall be 1 17 imposed without regard to any other local sales and 1 18 services tax authorized in chapter 422B. 1 19 b. The rates of a local income surtax and property 1 20 tax are the rates specified on the ballot proposition. 1 21 c. Any local school infrastructure tax imposed is 1 22 repealed at the expiration of a period of ten years of 1 23 imposition or a shorter period as provided in the 1 24 ballot proposition. 1 25 3. Local school infrastructure tax moneys received 1 26 for school infrastructure purposes pursuant to this 1 27 chapter shall be utilized solely for school 1 28 infrastructure needs. For purposes of this chapter, 1 29 "school infrastructure" means those activities for 1 30 which a school district is authorized to contract 1 31 indebtedness and issue general obligation bonds under 1 32 section 296.1, except those activities related to a 1 33 teacher's or superintendent's home or homes. These 1 34 activities include the construction, reconstruction, 1 35 repair, purchasing, or remodeling of schoolhouses, 1 36 stadiums, gyms, fieldhouses, and bus garages and the 1 37 procurement of schoolhouse construction sites and the 1 38 making of site improvements. Additionally, "school 1 39 infrastructure" includes the payment or retirement of 1 40 outstanding bonds previously issued for school 1 41 infrastructure purposes as defined in this subsection, 1 42 and the payment or retirement of bonds issued under 1 43 section 422E.7. 1 44 Sec. 2. NEW SECTION. 422E.2 LOCAL SALES AND 1 45 SERVICES TAX. 1 46 1. A local sales and services school 1 47 infrastructure tax shall only be imposed by a county 1 48 and then only after an election at which at least 1 49 sixty percent of those voting on the question favors 1 50 imposition. A local sales and services school 2 1 infrastructure tax approved by at least a sixty 2 2 percent vote shall apply to all incorporated and 2 3 unincorporated areas of that county. 2 4 2. a. Upon receipt by a county board of 2 5 supervisors of a petition requesting imposition of a 2 6 local sales and services school infrastructure tax, 2 7 signed by eligible electors of the whole county equal 2 8 in number to five percent of the persons in the whole 2 9 county who voted at the last preceding state general 2 10 election, the board shall within thirty days direct 2 11 the county commissioner of elections to submit the 2 12 question of imposition of the tax as specified by the 2 13 county board of supervisors, to the registered voters 2 14 of the whole county. 2 15 b. Alternatively, the question of imposition of a 2 16 local sales and services school infrastructure tax may 2 17 be proposed by motion or motions, requesting such 2 18 submission, adopted by the governing body of a school 2 19 district or school districts located within the county 2 20 containing a total, or a combined total in the case of 2 21 more than one school district, of at least sixty 2 22 percent of the population of the county, or by the 2 23 county board of supervisors. Upon adoption of such 2 24 motion, the governing body of a school district shall 2 25 notify the board of supervisors of the adoption of the 2 26 motion. The county board of supervisors shall submit 2 27 the motion to the county commissioner of elections, 2 28 who shall publish notice of the ballot proposition 2 29 concerning the imposition of the local sales and 2 30 services school infrastructure tax as specified by the 2 31 county board. A motion ceases to be valid at the time 2 32 of the holding of the regular election for the 2 33 election of members of the governing body which 2 34 adopted the motion. 2 35 3. The county commissioner of elections shall 2 36 submit the question of imposition of the local sales 2 37 and services school infrastructure tax at a state 2 38 general election or at a special election held at any 2 39 time other than the time of a city regular election. 2 40 The election shall not be held sooner than sixty days 2 41 after publication of notice of the ballot proposition. 2 42 The ballot proposition shall specify the type of tax, 2 43 rate of tax, and the date the tax will be imposed and 2 44 repealed, and shall contain a statement as to the 2 45 specific purpose or purposes for which the revenues 2 46 shall be expended. The rate of tax shall not be more 2 47 than specified in section 422E.1, subsection 2, as set 2 48 by the county board of supervisors. The state 2 49 commissioner of elections shall establish by rule the 2 50 form for the ballot proposition which form shall be 3 1 uniform throughout the state. 3 2 4. a. The tax may be repealed or the rate 3 3 increased, but not in excess of the maximum set in 3 4 section 422E.1, subsection 2, or decreased as provided 3 5 in this subsection. A rate shall be increased 3 6 following an election at which at least sixty percent 3 7 of those voting on the question of the rate increase 3 8 favor the rate increase. A rate shall be decreased, 3 9 or the tax repealed, following an election at which at 3 10 least fifty percent of those voting on the question of 3 11 the rate decrease or repeal favor the rate decrease or 3 12 repeal. The election at which the question of repeal 3 13 or rate change is offered shall be called and held in 3 14 the same manner and under the same conditions as 3 15 provided in this section for the election on the 3 16 imposition of the tax. The election may be held at 3 17 any time but not sooner than sixty days following 3 18 publication of the ballot proposition. However, the 3 19 tax shall not be repealed before it has been in effect 3 20 for one year. 3 21 b. Within ten days of the election at which the 3 22 imposition, repeal, or change in rate of tax has been 3 23 approved, the county board of supervisors shall give 3 24 written notice to the director of revenue and finance 3 25 of the result of the election. Election costs shall 3 26 be apportioned among school districts within the 3 27 county on a pro rata basis in proportion to the number 3 28 of registered voters in each school district and the 3 29 total number of registered voters in all of the school 3 30 districts within the county. 3 31 A local sales and services school infrastructure 3 32 tax shall not be repealed or reduced in rate if 3 33 obligations are outstanding which are payable as 3 34 provided in section 422E.6, unless funds sufficient to 3 35 pay the principal, interest, and premium, if any, on 3 36 the outstanding obligations at and prior to maturity 3 37 have been properly set aside and pledged for that 3 38 purpose. 3 39 5. If at least sixty percent of those voting on 3 40 the question of imposition of a local sales and 3 41 services school infrastructure tax for school 3 42 infrastructure purposes favors imposition of the tax, 3 43 the tax shall be imposed by the county board of 3 44 supervisors within the county pursuant to section 3 45 422E.2, at the rate specified for not longer than a 3 46 ten-year duration. 3 47 6. The sales and services school infrastructure 3 48 tax shall be imposed on the same basis as the state 3 49 sales and services tax and shall not be imposed on the 3 50 sale of any property or on any service not taxed by 4 1 the state, except the tax shall not be imposed on the 4 2 gross receipts from the sale of motor fuel or special 4 3 fuel as defined in chapter 452A, on the gross receipts 4 4 from the rental of rooms, apartments, or sleeping 4 5 quarters which are taxed under chapter 422A during the 4 6 period the hotel and motel tax is imposed, on the 4 7 gross receipts from the sale of equipment by the state 4 8 department of transportation, and on the gross 4 9 receipts from the sale of a lottery ticket or share in 4 10 a lottery game conducted pursuant to chapter 99E. 4 11 7. The tax is applicable to transactions within 4 12 the county where it is imposed and shall be collected 4 13 by all persons required to collect state gross 4 14 receipts taxes. The amount of the sale, for purposes 4 15 of determining the amount of the tax, does not include 4 16 the amount of any state gross receipts taxes or other 4 17 local option sales taxes. A tax permit other than the 4 18 state tax permit required under section 422.53 shall 4 19 not be required by local authorities. 4 20 8. a. The director of revenue and finance within 4 21 fifteen days of the beginning of each fiscal year 4 22 shall send to each school district where the tax is 4 23 imposed an estimate of the amount of tax moneys each 4 24 school district will receive for the year and for each 4 25 month of the year. At the end of each month, the 4 26 director may revise the estimates for the year and 4 27 remaining months. 4 28 b. The director shall remit ninety-five percent of 4 29 the estimated tax receipts for the school district to 4 30 the school district on or before August 31 of the 4 31 fiscal year and on or before the last day of each 4 32 following month. 4 33 c. The director shall remit a final payment of the 4 34 remainder of tax moneys due for the fiscal year before 4 35 November 10 of the next fiscal year. If an 4 36 overpayment has resulted during the previous fiscal 4 37 year, the first payment of the new fiscal year shall 4 38 be adjusted to reflect any overpayment. 4 39 d. If the director is unable to determine from 4 40 which county any of the receipts were collected, those 4 41 receipts shall be allocated among the possible school 4 42 districts based on allocation rules adopted by the 4 43 director. 4 44 e. If more than one school district, or a portion 4 45 of a school district, is located within the county, 4 46 tax receipts shall be remitted to each school district 4 47 or portion of a school district in which the county 4 48 tax is imposed in a pro rata share based upon the 4 49 ratio which actual enrollment for the school district 4 50 that attends school in the county bears to the total 5 1 combined actual enrollments for all school districts 5 2 that attend school in the county. The combined actual 5 3 enrollment for a county, for purposes of this section, 5 4 shall be determined for each county imposing a sales 5 5 and services tax for school infrastructure purposes by 5 6 the department of management based on the actual 5 7 enrollment figures reported to the department of 5 8 management by the department of education pursuant to 5 9 section 257.6, subsection 1. The combined actual 5 10 enrollment count shall be forwarded to the director of 5 11 the department of management by March 1, annually, for 5 12 purposes of supplying estimated tax payment figures 5 13 and making estimated tax payments pursuant to this 5 14 section for the following fiscal year. 5 15 9. The local sales and services tax for school 5 16 infrastructure purposes shall be administered as 5 17 provided in section 422B.9. 5 18 Sec. 3. NEW SECTION. 422E.3 LOCAL INCOME SURTAX 5 19 AND PROPERTY TAX. 5 20 1. a. A local income surtax and property tax for 5 21 school infrastructure purposes may be imposed by a 5 22 school district in addition to, or as an alternative 5 23 to, the local sales and services tax imposed by the 5 24 county pursuant to section 422E.2. 5 25 b. The local income surtax and property tax shall 5 26 be imposed and subject to rate change or repeal 5 27 pursuant to subsection 2, in combination and not as 5 28 separate taxes. 5 29 c. The board of directors of the school district 5 30 may, and upon the written request of not less than one 5 31 hundred eligible electors or thirty percent of the 5 32 number of eligible electors voting at the last regular 5 33 school election, whichever is greater, shall, direct 5 34 the county commissioner of elections in each county 5 35 within which the school district is located to submit 5 36 the question of imposition of both a local income 5 37 surtax and property tax for school infrastructure 5 38 purposes in the notice of the regular school election, 5 39 or at a special election called for that purpose. The 5 40 proposition shall specify that a combination of a 5 41 local income surtax and a property tax will be 5 42 imposed. The proposition to impose both taxes shall 5 43 be adopted if sixty percent of those voting on the 5 44 proposition at the election approves it. 5 45 2. Both taxes may be repealed or the rate of 5 46 either tax decreased after an election at which fifty 5 47 percent of those voting on the question of repeal or 5 48 rate change favored the repeal or rate change. A rate 5 49 increase for either tax shall require the approval of 5 50 sixty percent of those voting on the rate increase. 6 1 The election at which the question of repeal of both 6 2 taxes or rate change in either or both taxes is 6 3 offered shall be called and held in the same manner as 6 4 provided in subsection 1 of this section regarding an 6 5 initial vote to impose the taxes. The provisions of 6 6 section 422E.2, subsection 4, shall apply regarding 6 7 notification of the director of revenue and finance, 6 8 apportionment of election costs, repeal of the taxes 6 9 only after one year, and the restrictions on repeal 6 10 regarding outstanding obligations pursuant to section 6 11 422E.6. 6 12 3. If each school district involved in a school 6 13 reorganization under chapter 275 has imposed an income 6 14 surtax and property tax for school infrastructure 6 15 purposes, and if the voters have not voted upon 6 16 imposition of the taxes in the reorganized district, 6 17 the existing income surtax and property tax for school 6 18 infrastructure purposes shall be in effect for the 6 19 reorganized district for the least amount and the 6 20 shortest time for which it is in effect in any of the 6 21 districts prior to reorganization. 6 22 4. If sixty percent of those voting on the 6 23 question of imposition of a local income surtax and 6 24 property tax for school infrastructure purposes favors 6 25 imposition of the taxes, the taxes shall be imposed by 6 26 the school board within the school district at the 6 27 rate specified for up to a ten-year duration as 6 28 provided in sections 422E.4 and 422E.5. 6 29 Sec. 4. NEW SECTION. 422E.4 LOCAL INCOME SURTAX. 6 30 1. A local income surtax shall be imposed, as 6 31 provided in section 422E.3, on the state individual 6 32 income tax for the calendar year beginning immediately 6 33 following the election and shall be imposed on all 6 34 individuals residing in a school district on the last 6 35 day of the applicable tax year. As used in this 6 36 section, "state individual income tax" means the taxes 6 37 computed under section 422.5, less the credits allowed 6 38 in sections 422.11A, 422.11B, 422.12, and 422.12B. 6 39 2. The director of revenue and finance shall 6 40 administer the local income surtax imposed under this 6 41 chapter, and sections 422.20, 422.22 to 422.31, 6 42 422.68, and 422.72 to 422.75 shall apply with respect 6 43 to administration of the income surtax. The 6 44 provisions of section 298.14 shall apply regarding the 6 45 cumulative total of the percents of income surtaxes 6 46 imposed not exceeding twenty percent. 6 47 3. The income surtax shall be made a part of the 6 48 Iowa individual income tax return subject to the 6 49 conditions and restrictions set forth in section 6 50 422.21. 7 1 4. The director of revenue and finance shall 7 2 deposit all moneys received as local income surtax to 7 3 the credit of each school district from which the 7 4 moneys are received, in the school district income 7 5 surtax fund which is established in section 298.14. 7 6 The director of revenue and finance shall deposit 7 7 local income surtax moneys received on or before 7 8 November 1 of the year following the close of the 7 9 calendar year for which the surtax is imposed to the 7 10 credit of each school district from which the moneys 7 11 are received in the school district income surtax 7 12 fund. 7 13 Income surtax moneys received or refunded after 7 14 November 1 of the year following the close of the 7 15 calendar year for which the surtax is imposed shall be 7 16 deposited in or withdrawn from the general fund of the 7 17 state and shall be considered part of the cost of 7 18 administering the income surtax. 7 19 5. On or before October 20 of each year, the 7 20 director of revenue and finance shall make an 7 21 accounting of the income surtax collected under this 7 22 chapter applicable to tax returns for the last 7 23 preceding calendar year from taxpayers in each school 7 24 district in the state which has approved the income 7 25 surtax, and shall certify to the department of 7 26 management and the department of education the amount 7 27 of total income surtax credited from the taxpayers of 7 28 the school district. 7 29 Sec. 5. NEW SECTION. 422E.5 PROPERTY TAX. 7 30 The board of directors of a school district 7 31 imposing a property tax for school infrastructure 7 32 purposes, as provided in section 422E.3, shall certify 7 33 for levy by April 15 following the favorable election 7 34 and each year thereafter until the tax is repealed the 7 35 amount of the tax as stated on the ballot proposition. 7 36 Property tax receipts shall be distributed by the 7 37 county treasurer to the school district located in the 7 38 county. 7 39 Sec. 6. NEW SECTION. 422E.6 BONDING. 7 40 The board of directors of a school district shall 7 41 be authorized to issue negotiable, interest-bearing 7 42 school bonds, without election, and utilize tax 7 43 receipts derived from local school infrastructure 7 44 taxes for school infrastructure purposes for principal 7 45 and interest repayment. Proceeds of the bonds issued 7 46 pursuant to this section shall be utilized solely for 7 47 school infrastructure needs as school infrastructure 7 48 is defined in section 422E.1, subsection 3. Issuance 7 49 of bonds pursuant to this section shall be permitted 7 50 only in a district in which a local school 8 1 infrastructure tax for school infrastructure purposes 8 2 has been imposed pursuant to this chapter. The 8 3 provisions of sections 298.22 through 298.24 shall 8 4 apply regarding the form, rate of interest, 8 5 registration, redemption, and recording of bond issues 8 6 pursuant to this section, with the exception that the 8 7 maximum period during which principal on the bonds is 8 8 payable shall not exceed a ten-year period, or the 8 9 date of repeal stated on the ballot proposition. 8 10 Sec. 7. NEW SECTION. 422E.7 SCHOOL 8 11 INFRASTRUCTURE SAFETY FUND. 8 12 1. There shall be distributed from the federal 8 13 funds allocated to the state of Iowa as described in 8 14 Conference Committee Report 105-390, accompanying H.R. 8 15 2264, making federal appropriations to the United 8 16 States departments of labor, health and human 8 17 services, and education, to the state department of 8 18 education the sum of eight million dollars to 8 19 establish a school infrastructure safety fund. 8 20 2. The funds shall be allocated to the school 8 21 budget review committee to develop a school 8 22 infrastructure safety fund grant program, in 8 23 conjunction with the state fire marshal. For purposes 8 24 of reviewing grant applications and making 8 25 recommendations regarding the administration of the 8 26 program, the state fire marshal shall be considered an 8 27 additional voting member of the school budget review 8 28 committee. 8 29 3. Top priority in awarding program grants shall 8 30 be the making of school infrastructure improvements 8 31 relating to fire and personal safety. School 8 32 districts eligible for program grants shall have 8 33 received an order or citation from the state fire 8 34 marshal, or a fire department chief or fire prevention 8 35 officer, for one or more fire safety violations 8 36 regarding a school facility, or in the opinion of the 8 37 state fire marshal shall be regarded as operating 8 38 facilities subject to significant fire safety 8 39 deficiencies. Grant awards shall also be available 8 40 for defects or violations of the state building code 8 41 revealed during an inspection of school facilities by 8 42 a local building department, or for improvements 8 43 consistent with the standards and specifications 8 44 contained in the state building code regarding 8 45 ensuring that buildings and facilities are accessible 8 46 to and functional for persons with disabilities. The 8 47 school budget review committee shall allocate program 8 48 funds to school districts which, in its discretion, 8 49 are determined to be faced with the most severe 8 50 deficiencies. School districts applying for program 9 1 grants shall have developed and submitted to the state 9 2 fire marshal or local building department a written 9 3 plan to remedy fire or safety defects within a 9 4 specified time frame. Approval of the written plan by 9 5 the state fire marshal or local building department 9 6 shall be obtained prior to receipt of a grant award by 9 7 a school district. 9 8 4. Application forms, submission dates for 9 9 applications and for written plans to remedy fire or 9 10 safety defects, and grant award criteria shall be 9 11 developed by the state department of education, in 9 12 coordination with the state fire marshal, by rule. 9 13 5. The school budget review committee shall submit 9 14 a progress report of the number and amount of grants 9 15 awarded, and fire and safety improvements made, 9 16 pursuant to the school infrastructure safety fund 9 17 grant program, to the general assembly by January 1, 9 18 2000. 9 19 6. If federal rules or regulations are adopted 9 20 relating to the distribution or utilization of funds 9 21 allocated to the state department of education 9 22 pursuant to this section which are inconsistent with 9 23 the provisions of this section, the state department 9 24 of education shall adopt rules to comply with the 9 25 requirements of the federal rules or regulations. 9 26 Sec. 8. EFFECTIVE DATE. This Act, being deemed of 9 27 immediate importance, takes effect upon enactment." 9 28 9 29 9 30 9 31 STEVE KING 9 32 NANCY BOETTGER 9 33 ALLEN BORLAUG 9 34 JEFF ANGELO 9 35 LYLE E. ZIEMAN 9 36 JERRY BEHN 9 37 NEAL SCHUERER 9 38 ANDY McKEAN 9 39 KITTY REHBERG 9 40 MARY LOU FREEMAN 9 41 HF 2282.507 77 9 42 rn/jw/28
Text: S05567 Text: S05569 Text: S05500 - S05599 Text: S Index Bills and Amendments: General Index Bill History: General Index
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