Text: H01815 Text: H01817 Text: H01800 - H01899 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend Senate File 469, as amended, passed, and 1 2 reprinted by the Senate, as follows: 1 3 #1. Page 9, by inserting after line 17 the 1 4 following: 1 5 "Sec. . Section 422B.1, subsection 6, paragraph 1 6 b, Code 1999, is amended to read as follows: 1 7 b. Within ten days of the election at which a 1 8 majority of those voting on the question favors the 1 9 imposition, repeal, or change in the rate of a local 1 10 option tax, thegoverning bodycounty auditor shall 1 11 give written notice by sending a copy of the abstract 1 12 of the ballot from the favorable election to the 1 13 director of revenue and finance or, in the case of a 1 14 local vehicle tax, to the director of the department 1 15 of transportation, of the result of the election." 1 16 #2. Page 10, by inserting after line 1 the 1 17 following: 1 18 "Sec. . Section 422B.8, unnumbered paragraph 1, 1 19 Code 1999, is amended to read as follows: 1 20 A local sales and services tax at the rate of not 1 21 more than one percent may be imposed by a county on 1 22 the gross receipts taxed by the state under chapter 1 23 422, division IV. A local sales and services tax 1 24 shall be imposed on the same basis as the state sales 1 25 and services tax and may not be imposed on the sale of 1 26 any property or on any service not taxed by the state, 1 27 except the tax shall not be imposed on the gross 1 28 receipts from the sale of motor fuel or special fuel 1 29 as defined in chapter 452A, on the gross receipts from 1 30 the rental of rooms, apartments, or sleeping quarters 1 31 which are taxed under chapter 422A during the period 1 32 the hotel and motel tax is imposed, on the gross 1 33 receipts from the sale of natural gas or electric 1 34 energy in a city or county where the gross receipts 1 35 are subject to a franchise fee or user fee during the 1 36 period the franchise or user fee is imposed, on the 1 37 gross receipts from the sale of equipment by the state 1 38 department of transportation, and on the gross 1 39 receipts from the sale of a lottery ticket or share in 1 40 a lottery game conducted pursuant to chapter 99E. A 1 41 local sales and services tax is applicable to 1 42 transactions within those incorporated and 1 43 unincorporated areas of the county where it is imposed 1 44 and shall be collected by all persons required to 1 45 collect state gross receipts taxes. However, a person 1 46 required to collect state retail sales tax under 1 47 chapter 422, division IV, is not required to collect 1 48 local sales and services tax on transactions delivered 1 49 within the area where the local sales and services tax 1 50 is imposed unless the person has physical presence in 2 1 that taxing area. All cities contiguous to each other 2 2 shall be treated as part of one incorporated area and 2 3 the tax would be imposed in each of those contiguous 2 4 cities only if the majority of those voting in the 2 5 total area covered by the contiguous cities favor its 2 6 imposition." 2 7 #3. Page 10, by inserting after line 20 the 2 8 following: 2 9 "Sec. . Section 422B.10, subsection 3, Code 2 10 1999, is amended by adding the following new 2 11 paragraph: 2 12 NEW PARAGRAPH. c. If a subsequent certified 2 13 census exists which modifies that most recent 2 14 certified federal census for a participating 2 15 jurisdiction under paragraphs "a" and "b", the 2 16 computations under paragraphs "a" and "b" shall 2 17 utilize the subsequent certified census in the 2 18 distribution formula under rules established by the 2 19 director of revenue and finance." 2 20 #4. Page 11, by inserting after line 18 the 2 21 following: 2 22 "Sec. . Section 422E.2, subsection 4, paragraph 2 23 b, unnumbered paragraph 1, Code 1999, is amended to 2 24 read as follows: 2 25 Within ten days of the election at which a majority 2 26 of those voting on the question favors the imposition, 2 27 repeal, or change in the rate of the tax, the county 2 28board of supervisorsauditor shall give written notice 2 29 by sending a copy of the abstract of ballot from the 2 30 favorable election to the director of revenue and 2 31 finance of the result of the election. Election costs 2 32 shall be apportioned among school districts within the 2 33 county on a pro rata basis in proportion to the number 2 34 of registered voters in each school district and the 2 35 total number of registered voters in all of the school 2 36 districts within the county. 2 37 Sec. . Section 422E.3, subsection 3, Code 1999, 2 38 is amended to read as follows: 2 39 3. The tax is applicable to transactions within 2 40 the county where it is imposed and shall be collected 2 41 by all persons required to collect state gross 2 42 receipts taxes. However, a person required to collect 2 43 state retail sales tax under chapter 422, division IV, 2 44 is not required to collect local sales and services 2 45 tax on transactions delivered within the area where 2 46 the local sales and services tax is imposed unless the 2 47 person has physical presence in that taxing area. The 2 48 amount of the sale, for purposes of determining the 2 49 amount of the tax, does not include the amount of any 2 50 state gross receipts taxes or other local option sales 3 1 taxes. A tax permit other than the state tax permit 3 2 required under section 422.53 shall not be required by 3 3 local authorities." 3 4 3 5 3 6 3 7 JENKINS of Black Hawk 3 8 SF 469.504 78 3 9 mg/jw
Text: H01815 Text: H01817 Text: H01800 - H01899 Text: H Index Bills and Amendments: General Index Bill History: General Index
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