Text: H01488                            Text: H01490
Text: H01400 - H01499                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

House Amendment 1489

Amendment Text

PAG LIN
  1  1    Amend House File 747 as follows:
  1  2    #1.  Page 1, by inserting before line 32 the
  1  3 following:
  1  4    "Sec. 120.  Section 422E.1, subsection 1, Code
  1  5 1999, is amended to read as follows:
  1  6    1.  A local sales and services tax for school
  1  7 infrastructure purposes may be imposed by a county on
  1  8 behalf of school districts located anywhere in the
  1  9 state as provided in this chapter.  A school district
  1 10 may receive a portion of local sales and services tax
  1 11 receipts regardless of whether or not it is located in
  1 12 a county that imposes the tax as provided in section
  1 13 422E.3, subsection 5."
  1 14    #2.  Page 5, by striking lines 14 through 21 and
  1 15 inserting the following:
  1 16    "Sec. 121.  Section 422E.3, subsection 4, Code
  1 17 1999, is amended to read as follows:
  1 18    4.  The director of revenue and finance shall
  1 19 credit tax receipts and interest and penalties from
  1 20 the local sales and services tax for school
  1 21 infrastructure purposes to an account within the
  1 22 county's local sales and services tax fund, as created
  1 23 in section 422B.10, subsection 1, maintained in the
  1 24 name of the school district or school districts
  1 25 located within entitled to receive moneys from the
  1 26 receipts collected in the county.  If the director is
  1 27 unable to determine from which county any of the
  1 28 receipts were collected, those receipts shall be
  1 29 allocated among the possible counties based on
  1 30 allocation rules adopted by the director.
  1 31    Sec. 122.  Section 422E.3, subsection 5, Code 1999,
  1 32 is amended by striking the subsection and inserting in
  1 33 lieu thereof the following:
  1 34    5.  a.  Tax receipts collected on or after July 1,
  1 35 2000, shall be distributed on a quarterly basis
  1 36 pursuant to a formula that provides for the
  1 37 distribution of tax receipts to a school district
  1 38 based upon the portion of tax receipts collected from
  1 39 customers residing in the school district.  The
  1 40 department of revenue and finance shall establish the
  1 41 distribution formula by rule.  In establishing the
  1 42 distribution formula, the department may use
  1 43 scientific sampling.
  1 44    b.  The distribution formula shall provide for the
  1 45 distribution of tax receipts only to school districts
  1 46 located in the state.  The department of revenue and
  1 47 finance may use up to one percent of the tax receipts
  1 48 for performing any sampling in the development of a
  1 49 distribution formula.  The department shall reevaluate
  1 50 the distribution formula as deemed necessary.
  2  1    c.  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    d.  The department of revenue and finance shall
  2  6 develop rules on how counties may dispute the
  2  7 distribution formula.  Notwithstanding the
  2  8 departmental rule, school districts located in a
  2  9 county that has imposed the tax may dispute the
  2 10 distribution formula upon passage of a resolution to
  2 11 that effect by the school boards of school districts
  2 12 representing at least fifty percent of the population
  2 13 of the county."
  2 14    #3.  Page 6, line 28, by inserting after the word
  2 15 "respectively." the following:  "Sections 120, 121,
  2 16 and 122 of this Act, relating to the distribution of
  2 17 the local sales and services tax for school
  2 18 infrastructure purposes, takes effect July 1, 2000,
  2 19 for tax receipts collected on or after July 1, 2000." 
  2 20 
  2 21 
  2 22                               
  2 23 BRUNKHORST of Bremer 
  2 24 
  2 25 
  2 26                               
  2 27 KETTERING of Sac 
  2 28 HF 747.702 78
  2 29 mg/sc
     

Text: H01488                            Text: H01490
Text: H01400 - H01499                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

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