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Senate File 2409

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 328.21, Code 1997, is amended by
  1  2 striking the section and inserting in lieu thereof the
  1  3 following:
  1  4    328.21  AIRCRAFT REGISTRATION FEE.
  1  5    1.  An annual registration fee of one hundred dollars shall
  1  6 be paid to the department at the time of registration of an
  1  7 aircraft, except as otherwise provided in this section.
  1  8    2.  An aircraft thirty years old or older, which is used
  1  9 exclusively for noncommercial purposes, shall be registered as
  1 10 an antique aircraft for a fee of thirty-five dollars.
  1 11    3.  An aircraft registered prior to July 1, 1998, at a fee
  1 12 of less than one hundred dollars shall continue to be
  1 13 registered at a fee equal to that amount unless it qualifies
  1 14 under subsection 2 to be registered as an antique aircraft.
  1 15    Sec. 2.  Section 328.26, Code 1997, is amended to read as
  1 16 follows:
  1 17    328.26  APPLICATION FOR REGISTRATION.
  1 18    Every application for registration pursuant to sections
  1 19 328.19 to 328.22 and 328.20 shall be made upon such forms, and
  1 20 shall contain such information, as the department may
  1 21 prescribe, and every application shall be accompanied by the
  1 22 full amount of the registration fee.
  1 23    When an aircraft is registered to a person for the first
  1 24 time the fee submitted to the department shall include the tax
  1 25 imposed by section 422.43 or section 423.2 or evidence of the
  1 26 exemption of the aircraft from the tax imposed under section
  1 27 422.43 or 423.2.
  1 28    Sec. 3.  Section 422.45, subsection 38A, Code Supplement
  1 29 1997, is amended to read as follows:
  1 30    38A.  The gross receipts from the sale or rental of
  1 31 aircraft; the sale or rental of tangible personal property
  1 32 permanently affixed or attached as a component part of the
  1 33 aircraft, including but not limited to repair or replacement
  1 34 materials or parts; and the gross receipts of all services
  1 35 used for aircraft repair, remodeling, and maintenance services
  2  1 when such services are performed on aircraft, aircraft
  2  2 engines, or aircraft component materials or parts.  For the
  2  3 purposes of this exemption, "aircraft" means aircraft used in
  2  4 a scheduled an interstate federal aviation administration-
  2  5 certified air carrier operation.
  2  6    Sec. 4.  Section 422.45, Code Supplement 1997, is amended
  2  7 by adding the following new subsection:
  2  8    NEW SUBSECTION.  52.  The gross receipts from the sale of
  2  9 aircraft to an aircraft dealer who in turn rents or leases the
  2 10 aircraft if all of the following apply:
  2 11    a.  The aircraft is kept in the inventory of the dealer for
  2 12 sale at all times.
  2 13    b.  The dealer reserves the right to immediately take the
  2 14 aircraft from the renter or lessee when a buyer is found.
  2 15    c.  The renter or lessee is aware that the dealer will
  2 16 immediately take the aircraft when a buyer is found.
  2 17    If an aircraft exempt under this subsection is used for any
  2 18 purpose other than leasing or renting, or the conditions in
  2 19 paragraphs "a", "b", and "c" are not continuously met, the
  2 20 dealer claiming the exemption under this subsection is liable
  2 21 for the tax that would have been due except for this
  2 22 subsection.  The tax shall be computed upon the original
  2 23 purchase price.
  2 24    Sec. 5.  Section 422B.8, unnumbered paragraph 1, Code 1997,
  2 25 is amended to read as follows:
  2 26    A local sales and services tax at the rate of not more than
  2 27 one percent may be imposed by a county on the gross receipts
  2 28 taxed by the state under chapter 422, division IV.  A local
  2 29 sales and services tax shall be imposed on the same basis as
  2 30 the state sales and services tax and may not be imposed on the
  2 31 sale of any property or on any service not taxed by the state,
  2 32 except the tax shall not be imposed on the gross receipts from
  2 33 the sale of motor fuel or special fuel as defined in chapter
  2 34 452A, on the gross receipts from the rental of rooms,
  2 35 apartments, or sleeping quarters which are taxed under chapter
  3  1 422A during the period the hotel and motel tax is imposed, on
  3  2 the gross receipts from the sale of natural gas or electric
  3  3 energy in a city or county where the gross receipts are
  3  4 subject to a franchise fee or user fee during the period the
  3  5 franchise or user fee is imposed, on the gross receipts from
  3  6 the sale of equipment by the state department of
  3  7 transportation, on the gross receipts from the sale, rental,
  3  8 or lease of aircraft, and on the gross receipts from the sale
  3  9 of a lottery ticket or share in a lottery game conducted
  3 10 pursuant to chapter 99E.  A local sales and services tax is
  3 11 applicable to transactions within those incorporated and
  3 12 unincorporated areas of the county where it is imposed and
  3 13 shall be collected by all persons required to collect state
  3 14 gross receipts taxes.  All cities contiguous to each other
  3 15 shall be treated as part of one incorporated area and the tax
  3 16 would be imposed in each of those contiguous cities only if
  3 17 the majority of those voting in the total area covered by the
  3 18 contiguous cities favor its imposition.
  3 19    Sec. 6.  Sections 328.22 and 328.24, Code 1997, are
  3 20 repealed.
  3 21    Sec. 7.  EFFECTIVE DATE.  This Act, being deemed of
  3 22 immediate importance, takes effect upon enactment.  
  3 23 SF 2409
  3 24 mg/cc/26
     

Text: SF02408                           Text: SF02410
Text: SF02400 - SF02499                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

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