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1 22 repealed at the expiration of a period of ten years of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
© 1998 Cornell College and League of Women Voters of Iowa
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