Text: HF00608 Text: HF00610 Text: HF00600 - HF00699 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422E.2, subsection 2, Code 1999, is 1 2 amended by adding the following new paragraph: 1 3 NEW PARAGRAPH. c. The rate and duration of tax, and text 1 4 of the ballot proposition, shall be determined as follows: 1 5 (1) For a tax requested by the governing body or bodies of 1 6 a school district or districts pursuant to paragraph "b", the 1 7 rate and duration of tax shall be established by the governing 1 8 body of each school district which adopted a motion requesting 1 9 imposition of the tax within the county. If the governing 1 10 body of more than one school district adopts a motion, and the 1 11 rate or duration established in the motions differs, the 1 12 county board of supervisors shall establish the rate, the 1 13 duration, or both if applicable, in consultation with the 1 14 governing bodies of the school districts which adopted a 1 15 motion requesting imposition of the tax. For a tax imposed by 1 16 petition pursuant to paragraph "a", or by the county board of 1 17 supervisors pursuant to paragraph "b", the rate and duration 1 18 of tax shall be established by the county board of supervisors 1 19 in consultation with the governing bodies of all the school 1 20 districts located in the county. 1 21 (2) For a tax requested by the governing body or bodies of 1 22 a school district or districts pursuant to paragraph "b", the 1 23 purpose or purposes for which the revenues shall be expended 1 24 shall be determined by the governing body of each school 1 25 district located within the county. The school district shall 1 26 notify the county board of supervisors of the purposes 1 27 identified. The county commissioner of elections shall 1 28 determine the text of the ballot proposition, which shall be 1 29 uniform throughout the county, and which shall separately list 1 30 the specific purposes for which revenues shall be expended for 1 31 each school district. Revenue shall not be expended for a 1 32 purpose authorized in this chapter unless that purpose was 1 33 identified by a school district prior to the election and 1 34 listed by the county commissioner of elections on the ballot 1 35 proposition. For a tax requested by petition pursuant to 2 1 paragraph "a", or by the county board of supervisors pursuant 2 2 to paragraph "b", the purpose or purposes for which the 2 3 revenues shall be expended shall be established by the county 2 4 board of supervisors in consultation with the governing bodies 2 5 of all the school districts located in the county. 2 6 (3) The county board of supervisors shall file the rate 2 7 and duration of tax, and statements of purposes for revenue 2 8 expenditure, with the commissioner of elections no later than 2 9 fourteen days prior to the publication of notice of the ballot 2 10 proposition. 2 11 Sec. 2. Section 422E.2, subsection 3, Code 1999, is 2 12 amended to read as follows: 2 13 3. The county commissioner of elections shall submit the 2 14 question of imposition of a local sales and services tax for 2 15 school infrastructure purposes at a state general election or 2 16 at a special electionheld at any time other than the time of2 17a city regular election. The special election shall not be 2 18 held in conjunction with any city or school election. The 2 19 election shall not be held sooner than sixty days after 2 20 publication of notice of the ballot proposition by the county 2 21 commissioner of elections. The ballot proposition shall 2 22 specify the rate of tax, the date the tax will be imposed and 2 23 repealed, and shall contain a statement as to the specific 2 24 purpose or purposes for which the revenues shall be expended. 2 25The rate of tax shall not be more than one percent as set by2 26the county board of supervisors.The state commissioner of 2 27 elections shall establish by rule the form for the ballot 2 28 proposition which form shall be uniform throughout the state. 2 29 Sec. 3. Section 422E.2, subsection 4, paragraph a, Code 2 30 1999, is amended to read as follows: 2 31 a. The tax may be repealed or the rate increased, but not 2 32 above one percent, or decreased after an election at which a 2 33 majority of those voting on the question of repeal or rate 2 34 change favored the repeal or rate change. The election at 2 35 which the question of repeal or rate change is offered shall 3 1 be called and held in the same manner and under the same 3 2 conditions as provided in this section for the election on the 3 3 imposition of the tax.The election may be held at any time3 4but not sooner than sixty days following publication of the3 5ballot proposition.However, theThe tax shall not be 3 6 repealed before it has been in effect for one year. 3 7 Sec. 4. Section 422E.2, subsection 4, paragraph b, 3 8 unnumbered paragraph 1, Code 1999, is amended to read as 3 9 follows: 3 10 Within ten days of the election at which a majority of 3 11 those voting on the question favors the imposition, repeal, or 3 12 change in the rate of the tax, the county board of supervisors 3 13 shall give written notice to the director of revenue and 3 14 finance of the result of the election. Election costs shall 3 15 be apportioned among school districts within the county on a 3 16 pro rata basis in proportion to the number of registered 3 17 voters in each school district who reside in the county and 3 18 the total number of registered voters in all of the school 3 19 districts within the county who reside in the county. 3 20 Sec. 5. Section 422E.3, subsection 2, Code 1999, is 3 21 amended to read as follows: 3 22 2. The tax shall be imposed on the same basis as the state 3 23 sales and services tax and shall not be imposed on the sale of 3 24 any property or on any service not taxed by the state, except 3 25 the tax shall not be imposed on the gross receipts from the 3 26 sale of natural gas or electric energy in a city or county 3 27 where the gross receipts are subject to a franchise fee or 3 28 user fee during the period the franchise or user fee is 3 29 imposed, on the gross receipts from the sale of motor fuel or 3 30 special fuel as defined in chapter 452A, on the gross receipts 3 31 from the rental of rooms, apartments, or sleeping quarters 3 32 which are taxed under chapter 422A during the period the hotel 3 33 and motel tax is imposed, on the gross receipts from the sale 3 34 of equipment by the state department of transportation, and on 3 35 the gross receipts from the sale of a lottery ticket or share 4 1 in a lottery game conducted pursuant to chapter 99E. 4 2 Sec. 6. Section 422E.3, subsection 5, paragraph c, Code 4 3 1999, is amended to read as follows: 4 4 c. The director shall remit a final payment of the 4 5 remainder of tax moneys due for the fiscal year before 4 6 November 10 of the next fiscal year. If an overpayment has 4 7 resulted during the previous fiscal year, thefirstNovember 4 8 paymentof the new fiscal yearshall be adjusted to reflect 4 9 any overpayment. 4 10 Sec. 7. Section 422E.3, Code 1999, is amended by adding 4 11 the following new subsection: 4 12 NEW SUBSECTION. 7. Construction contractors may make 4 13 application to the department for a refund of the additional 4 14 local sales and services tax paid under this chapter by reason 4 15 of taxes paid on goods, wares, or merchandise under the 4 16 conditions specified in section 422B.11. The refund shall be 4 17 paid by the department from the appropriate school district's 4 18 account in the local sales and services tax fund. The penalty 4 19 provisions contained in section 422B.11, subsection 3, shall 4 20 apply regarding an erroneous application for refund of local 4 21 sales and services tax paid under this chapter. 4 22 Sec. 8. EFFECTIVE DATE. This Act, being deemed of 4 23 immediate importance, takes effect upon enactment. Sections 4 24 4, 5, and 7 of this Act are retroactively applicable to July 4 25 1, 1998, for apportionment of election costs for elections 4 26 held on or after that date, for exemption of the tax on gross 4 27 receipts from the sale of natural gas or electric energy 4 28 subject to a franchise fee or user fee, and for refunds of tax 4 29 payable to construction contractors, respectively. 4 30 EXPLANATION 4 31 This bill amends certain Code provisions relating to the 4 32 local option sales tax for school infrastructure. 4 33 The bill contains provisions relating to the determination 4 34 of, and contents of, ballot propositions for imposition of the 4 35 tax. The bill provides that the rate and duration of tax will 5 1 be established by the governing bodies of the school districts 5 2 located within the county. The bill provides, however, that 5 3 the county board of supervisors shall establish the rate of 5 4 tax, duration of tax, or both in consultation with the school 5 5 districts if the governing bodies of the school districts 5 6 establish different rates or durations of tax. 5 7 The bill provides that the text of the ballot proposition, 5 8 determined by the county commissioner of elections, will be 5 9 uniform throughout a county, and will separately list the 5 10 specific purposes for which the revenues shall be expended for 5 11 each school district located within the county. The 5 12 respective purposes for which the revenues shall be expended 5 13 shall be determined by each school district, conveyed to the 5 14 county board of supervisors, and filed with the commissioner 5 15 for incorporation onto the ballot. The bill provides that 5 16 revenue cannot be expended for a purpose authorized by Code 5 17 chapter 422E if not listed on the ballot proposition. The 5 18 bill also provides that the rate and duration of tax, and 5 19 statements of purposes for revenue expenditure, shall be filed 5 20 with the commissioner of elections by the county board of 5 21 supervisors no later than 14 days prior to the publication of 5 22 notice of the ballot proposition. 5 23 The bill provides that the county board of supervisors will 5 24 establish the rate, duration, and text of the ballot 5 25 proposition in the event of a request to impose the tax by 5 26 petition or by the county board of supervisors. 5 27 The bill provides that regarding the apportionment of 5 28 election costs among school districts within the county on a 5 29 pro rata basis, the pro rata allocation shall be determined 5 30 strictly with regard to registered voters residing in the 5 31 county. 5 32 The bill provides that a special election held on the 5 33 question of imposition of the tax, or with regard to repeal, 5 34 rate, or duration change, shall not be held in conjunction 5 35 with any city or school election. 6 1 The bill also provides that the gross receipts from the 6 2 sale of natural gas or electric energy, in a city or county 6 3 where the gross receipts are subject to a franchise fee or 6 4 user fee during the period the franchise or user fee is 6 5 imposed, will be exempt from the local option sales tax for 6 6 school infrastructure. 6 7 In addition, the bill provides that construction 6 8 contractors can apply for a refund of additional local sales 6 9 and services tax paid pursuant to the provisions of Code 6 10 section 422B.11, with the refund paid out of the appropriate 6 11 school district's account in the local sales and services tax 6 12 fund. The bill provides that the director of revenue and 6 13 finance will adjust the payment due in November with regard to 6 14 any overpayment for the previous fiscal year. 6 15 The bill takes effect upon enactment, and applies 6 16 retroactively to July 1, 1998, with regard to apportionment of 6 17 election costs for elections held on or after that date, 6 18 exemption of the tax on gross receipts from the sale of 6 19 natural gas or electric energy subject to a franchise fee or 6 20 user fee, and refunds of tax payable to construction 6 21 contractors. 6 22 LSB 1589HV 78 6 23 rn/cf/24.4
Text: HF00608 Text: HF00610 Text: HF00600 - HF00699 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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