Text: H01439 Text: H01441 Text: H01400 - H01499 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend House File 747 as follows: 1 2 #1. Page 1, by inserting before line 1 the 1 3 following: 1 4 "Section 1. Section 422B.1, subsection 6, 1 5 paragraph b, Code 1999, is amended to read as follows: 1 6 b. Within ten days of the election at which a 1 7 majority of those voting on the question favors the 1 8 imposition, repeal, or change in the rate of a local 1 9 option tax, thegoverning bodycounty auditor shall 1 10 give written notice by sending a copy of the abstract 1 11 of the ballot from the favorable election to the 1 12 director of revenue and finance or, in the case of a 1 13 local vehicle tax, to the director of the department 1 14 of transportation, of the result of the election." 1 15 #2. Page 1, line 27, by inserting after the word 1 16 "taxes." the following: "However, a person required 1 17 to collect state retail sales tax under chapter 422, 1 18 division IV, is not required to collect local sales 1 19 and services tax on transactions delivered within the 1 20 area where the local sales and services tax is imposed 1 21 unless the person has physical presence in that taxing 1 22 area." 1 23 #3. Page 1, by inserting after line 31 the 1 24 following: 1 25 "Sec. . Section 422B.10, subsection 3, Code 1 26 1999, is amended by adding the following new 1 27 paragraph: 1 28 NEW PARAGRAPH. c. If a subsequent certified 1 29 census exists which modifies that most recent 1 30 certified federal census for a participating 1 31 jurisdiction under paragraphs "a" and "b", the 1 32 computations under paragraphs "a" and "b" shall 1 33 utilize the subsequent certified census in the 1 34 distribution formula under rules established by the 1 35 director of revenue and finance." 1 36 #4. Page 4, line 8, by striking the words "board 1 37 of supervisors" and inserting the following: "board1 38of supervisorsauditor". 1 39 #5. Page 4, line 9, by inserting after the word 1 40 "notice" the following: "by sending a copy of the 1 41 abstract of ballot from the favorable election". 1 42 #6. Page 5, by inserting before line 14 the 1 43 following: 1 44 "Sec. . Section 422E.3, subsection 3, Code 1 45 1999, is amended to read as follows: 1 46 3. The tax is applicable to transactions within 1 47 the county where it is imposed and shall be collected 1 48 by all persons required to collect state gross 1 49 receipts taxes. However, a person required to collect 1 50 state retail sales tax under chapter 422, division IV, 2 1 is not required to collect local sales and services 2 2 tax on transactions delivered within the area where 2 3 the local sales and services tax is imposed unless the 2 4 person has physical presence in that taxing area. The 2 5 amount of the sale, for purposes of determining the 2 6 amount of the tax, does not include the amount of any 2 7 state gross receipts taxes or other local option sales 2 8 taxes. A tax permit other than the state tax permit 2 9 required under section 422.53 shall not be required by 2 10 local authorities." 2 11 2 12 2 13 2 14 RANTS of Woodbury 2 15 HF 747.503 78 2 16 mg/jw
Text: H01439 Text: H01441 Text: H01400 - H01499 Text: H Index Bills and Amendments: General Index Bill History: General Index
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