Text: H01133 Text: H01135 Text: H01100 - H01199 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend House File 609 as follows: 1 2 #1. Page 4, by striking lines 2 through 9 and 1 3 inserting the following: 1 4 "Sec. 100. Section 422E.3, subsection 4, Code 1 5 1999, is amended to read as follows: 1 6 4. The director of revenue and finance shall 1 7 credit tax receipts and interest and penalties from 1 8 the local sales and services tax for school 1 9 infrastructure purposes to an account within the 1 10 county's local sales and services tax fund, as created 1 11 in section 422B.10, subsection 1, maintained in the 1 12 name of the school district or school districts 1 13located withinentitled to receive moneys from the 1 14 receipts collected in the county. If the director is 1 15 unable to determine from which county any of the 1 16 receipts were collected, those receipts shall be 1 17 allocated among the possible counties based on 1 18 allocation rules adopted by the director. 1 19 Sec. 101. Section 422E.3, subsection 5, Code 1999, 1 20 is amended by striking the subsection and inserting in 1 21 lieu thereof the following: 1 22 5. a. Tax receipts collected on or after January 1 23 1, 2000, shall be distributed on a quarterly basis as 1 24 follows: 1 25 (1) The county percentage of total tax receipts 1 26 collected during the calendar quarter in the county 1 27 shall be distributed to school districts located in 1 28 the county as provided in subparagraph (3). 1 29 (2) The noncounty percentage of total tax receipts 1 30 collected during the calendar quarter in the county 1 31 shall be distributed to school districts located 1 32 outside of the county as provided in subparagraph (3). 1 33 (3) Each school district shall receive a portion 1 34 of the tax receipts to be distributed in the county or 1 35 outside of the county, as the case may be, equal to 1 36 the quotient of the credit card sales attributed to 1 37 the school district divided by the total credit card 1 38 sales in the county or outside of the county, as the 1 39 case may be. "Credit card sales attributed to the 1 40 school district" is the sum of the credit card sales 1 41 from cards which identify the cardholder by the school 1 42 district number plus the credit card sales from cards 1 43 which do not identify the cardholder by school 1 44 district number but which identify the cardholder by a 1 45 zip code number of a zip code area located within the 1 46 school district. A zip code area which contains parts 1 47 of more than one school district is considered to be 1 48 located within the school district which contains a 1 49 larger area of the zip code area than any of the other 1 50 school districts. 2 1 b. Tax receipts collected in a calendar quarter 2 2 shall be distributed to the appropriate school 2 3 district by the fifteenth of the second month 2 4 following the end of the calendar quarter. 2 5 Any tax receipts which have not been designated to 2 6 be distributed to a school district in the state shall 2 7 be available to cover the administrative expenses 2 8 incurred by the department of revenue and finance. 2 9 c. For purposes of this subsection: 2 10 (1) "County percentage" means the percentage of 2 11 all taxable purchases in the county paid for with 2 12 credit cards by purchasers with zip code addresses 2 13 located in the county. 2 14 (2) "Noncounty percentage" means the percentage of 2 15 all taxable purchases in the county paid for with 2 16 credit cards by purchasers with zip code addresses 2 17 located outside of the county. 2 18 d. The percentages in paragraph "c" shall be 2 19 determined for the designated calendar quarters as 2 20 follows: 2 21 (1) For the calendar quarter beginning January 1, 2 22 2000, the appropriate percentages shall be based on 2 23 such percentages computed for the entire previous 2 24 calendar quarter. 2 25 (2) For the calendar quarter beginning April 1, 2 26 2000, the appropriate percentages shall be based on 2 27 the average of such percentages computed for each of 2 28 the entire previous two calendar quarters. 2 29 (3) For the calendar quarter beginning July 1, 2 30 2000, the appropriate percentages shall be based on 2 31 the average of such percentages computed for each of 2 32 the entire previous three calendar quarters. 2 33 (4) For the calendar quarter beginning October 1, 2 34 2000, and succeeding calendar quarters, the 2 35 appropriate percentages shall be based on the average 2 36 of such percentages computed for each of the entire 2 37 previous four calendar quarters. 2 38 Sec. 102. Section 422E.3, Code 1999, is amended by 2 39 adding the following new subsections: 2 40 NEW SUBSECTION. 5A. Credit card issuers with 2 41 credit cardholders in this state shall assist the 2 42 department of revenue and finance in the distribution 2 43 of tax receipts by tabulating or providing tabulation 2 44 through retailers or database intermediaries that 2 45 provide tabulation to retailers of the total amount of 2 46 taxable credit card sales made in the county that has 2 47 imposed a local sales and services tax under this 2 48 chapter. The figures shall be broken down by the zip 2 49 code numbers of the purchasers and by the school 2 50 district numbers, to the extent available. 3 1 When renewing credit cards after January 1, 2000, 3 2 credit card issuers shall provide as part of the 3 3 identification of the credit cardholder the school 3 4 district number of the school district where the 3 5 holder resides. By October 1, 2002, credit 3 6 cardholders with residences in this state shall be 3 7 identified not only by zip code numbers as part of 3 8 their addresses but also by the school district number 3 9 of the school district in which they reside. 3 10 NEW SUBSECTION. 5B. Beginning January 1, 2003, 3 11 for distributions made after that date, the department 3 12 of revenue and finance shall adjust the distribution 3 13 formula under subsection 5 to reflect the general use 3 14 of school district numbers as part of the credit 3 15 cardholders' addresses. The department shall continue 3 16 to make use of zip code numbers to the extent those 3 17 addresses do not contain school district numbers." 3 18 #2. Page 4, by striking line 22 and inserting the 3 19 following: 3 20 "Sec. . EFFECTIVE DATES. Sections 100, 101, 3 21 and 102 of this Act take effect January 1, 2000, for 3 22 tax receipts collected on or after January 1, 2000, 3 23 and for distributions of those tax receipts made on or 3 24 after April 1, 2000. All other sections of this Act, 3 25 being deemed of". 3 26 #3. Title page, by striking lines 2 and 3 and 3 27 inserting the following: "infrastructure, and 3 28 including effective dates and applicability 3 29 provisions." 3 30 3 31 3 32 3 33 BRUNKHORST of Bremer 3 34 3 35 3 36 3 37 VAN ENGELENHOVEN of Mahaska 3 38 3 39 3 40 3 41 RAYHONS of Hancock 3 42 3 43 3 44 3 45 TYRRELL of IOWA 3 46 3 47 3 48 3 49 JOHNSON of Osceola 3 50 4 1 4 2 4 3 FALCK of Fayette 4 4 4 5 4 6 4 7 DAVIS of Wapello 4 8 4 9 4 10 4 11 JAGER of Black Hawk 4 12 4 13 4 14 4 15 BOGGESS of Taylor 4 16 4 17 4 18 4 19 KETTERING of Sac 4 20 4 21 4 22 4 23 WEIDMAN of Cass 4 24 4 25 4 26 4 27 BODDICKER of Cedar 4 28 4 29 4 30 4 31 HOFFMAN of Crawford 4 32 4 33 4 34 4 35 DIX of Butler 4 36 4 37 4 38 4 39 THOMAS of Clayton 4 40 4 41 4 42 4 43 KLEMME of Plymouth 4 44 HF 609.502 78 4 45 rn/jw
Text: H01133 Text: H01135 Text: H01100 - H01199 Text: H Index Bills and Amendments: General Index Bill History: General Index
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