Text: HF00051 Text: HF00053 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422B.1, subsection 5, Code 1999, is
1 2 amended to read as follows:
1 3 5. The county commissioner of elections shall submit the
1 4 question of imposition of a local option tax at a state
1 5 general election or at a special election held at any time
1 6 other than the time of a city regular election. The election
1 7 shall not be held sooner than sixty days after publication of
1 8 notice of the ballot proposition. The ballot proposition
1 9 shall specify the type and rate of tax and in the case of a
1 10 vehicle tax the classes that will be exempt and in the case of
1 11 a local sales and services tax the date it will be imposed.
1 12 The ballot proposition shall also specify the approximate
1 13 amount of local option tax revenues that will be used for
1 14 property tax relief and shall contain a statement as to the
1 15 specific purpose or purposes for which the revenues shall
1 16 otherwise be expended. If the county board of supervisors
1 17 decides under subsection 6 to specify a date on which the
1 18 local option sales and services tax shall automatically be
1 19 repealed, the date of the repeal shall also be specified on
1 20 the ballot. The rate of the vehicle tax shall be in
1 21 increments of one dollar per vehicle as set by the petition
1 22 seeking to impose the tax. The rate of a local sales and
1 23 services tax shall not be more than one percent as set by the
1 24 governing body. The state commissioner of elections shall
1 25 establish by rule the form for the ballot proposition which
1 26 form shall be uniform throughout the state. If an election on
1 27 the question of the imposition of a local sales and services
1 28 tax was held and such question was defeated in an
1 29 unincorporated or incorporated area, an election on the
1 30 question of such imposition for that area shall not again be
1 31 held until at least two years after the election at which the
1 32 question was defeated.
1 33 EXPLANATION
1 34 The bill provides that if an area defeats the question of
1 35 the imposition of a local sales and services tax, the question
2 1 on such imposition shall not again be voted on in that area
2 2 for at least two years after the defeat.
2 3 LSB 1435HH 78
2 4 mg/sc/14
Text: HF00051 Text: HF00053 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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