Text: HF00746 Text: HF00748 Text: HF00700 - HF00799 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422B.8, unnumbered paragraph 1, Code 1 2 1999, is amended to read as follows: 1 3 A local sales and services tax at the rate of not more than 1 4 one percent may be imposed by a county on the gross receipts 1 5 taxed by the state under chapter 422, division IV. A local 1 6 sales and services tax shall be imposed on the same basis as 1 7 the state sales and services tax andmayshall not be imposed 1 8 on the sale of any property or on any service not taxed by the 1 9 state, except the tax shall not be imposed on the gross 1 10 receipts from the sale of motor fuel or special fuel as 1 11 defined in chapter 452A, on the gross receipts from the rental 1 12 of rooms, apartments, or sleeping quarters which are taxed 1 13 under chapter 422A during the period the hotel and motel tax 1 14 is imposed, on the gross receipts from the sale of natural gas 1 15 or electric energy in a city or county where the gross 1 16 receipts are subject to a franchise fee or user fee during the 1 17 period the franchise or user fee is imposed, on the gross 1 18 receipts from the sale of equipment by the state department of 1 19 transportation, on the gross receipts from the sale of 1 20 personal property from a vending machine operated by insertion 1 21 of a coin, paper currency, token, card, or key, and on the 1 22 gross receipts from the sale of a lottery ticket or share in a 1 23 lottery game conducted pursuant to chapter 99E. A local sales 1 24 and services tax is applicable to transactions within those 1 25 incorporated and unincorporated areas of the county where it 1 26 is imposed and shall be collected by all persons required to 1 27 collect state gross receipts taxes. All cities contiguous to 1 28 each other shall be treated as part of one incorporated area 1 29 and the tax would be imposed in each of those contiguous 1 30 cities only if the majority of those voting in the total area 1 31 covered by the contiguous cities favor its imposition. 1 32 Sec. 2. Section 422E.2, subsection 2, Code 1999, is 1 33 amended by adding the following new paragraph: 1 34 NEW PARAGRAPH. c. The rate and duration of tax, and text 1 35 of the ballot proposition, shall be determined as follows: 2 1 (1) For a tax requested by the governing body or bodies of 2 2 a school district or districts pursuant to paragraph "b", the 2 3 rate and duration of tax shall be established by the governing 2 4 body of each school district which adopted a motion requesting 2 5 imposition of the tax within the county. If the governing 2 6 body of more than one school district adopts a motion, and the 2 7 rate or duration established in the motions differs, the 2 8 county board of supervisors shall establish the rate, the 2 9 duration, or both if applicable, in consultation with the 2 10 governing bodies of the school districts which adopted a 2 11 motion requesting imposition of the tax. For a tax imposed by 2 12 petition pursuant to paragraph "a", or by the county board of 2 13 supervisors pursuant to paragraph "b", the rate and duration 2 14 of tax shall be established by the county board of supervisors 2 15 in consultation with the governing bodies of all the school 2 16 districts located in the county. 2 17 (2) For a tax requested by the governing body or bodies of 2 18 a school district or districts pursuant to paragraph "b", the 2 19 purpose or purposes for which the revenues shall be expended 2 20 shall be determined by the governing body of each school 2 21 district located within the county. The school district shall 2 22 notify the county board of supervisors of the purposes 2 23 identified. The county commissioner of elections shall 2 24 determine the text of the ballot proposition, which shall be 2 25 uniform throughout the county, and which shall separately list 2 26 the specific purposes for which revenues shall be expended for 2 27 each school district. Revenue shall not be expended for a 2 28 purpose authorized in this chapter unless that purpose was 2 29 identified by a school district prior to the election and 2 30 listed by the county commissioner of elections on the ballot 2 31 proposition. For a tax requested by petition pursuant to 2 32 paragraph "a", or by the county board of supervisors pursuant 2 33 to paragraph "b", the purpose or purposes for which the 2 34 revenues shall be expended shall be established by the county 2 35 board of supervisors in consultation with the governing bodies 3 1 of all the school districts located in the county. 3 2 (3) The county board of supervisors shall file the rate 3 3 and duration of tax, and statements of purposes for revenue 3 4 expenditure, with the commissioner of elections no later than 3 5 fourteen days prior to the publication of notice of the ballot 3 6 proposition. 3 7 Sec. 3. Section 422E.2, subsection 3, Code 1999, is 3 8 amended to read as follows: 3 9 3. The county commissioner of elections shall submit the 3 10 question of imposition of a local sales and services tax for 3 11 school infrastructure purposes at a state general election or 3 12 at a special electionheld at any time other than the time of3 13a city regular election. The special election shall not be 3 14 held in conjunction with any city or school election. The 3 15 election shall not be held sooner than sixty days after 3 16 publication of notice of the ballot proposition by the county 3 17 commissioner of elections. The ballot proposition shall 3 18 specify the rate of tax, the date the tax will be imposed and 3 19 repealed, and shall contain a statement as to the specific 3 20 purpose or purposes for which the revenues shall be expended. 3 21The rate of tax shall not be more than one percent as set by3 22the county board of supervisors.The state commissioner of 3 23 elections shall establish by rule the form for the ballot 3 24 proposition which form shall be uniform throughout the state. 3 25 Sec. 4. Section 422E.2, subsection 4, paragraph a, Code 3 26 1999, is amended to read as follows: 3 27 a. The tax may be repealed or the rate increased, but not 3 28 above one percent, or decreased after an election at which a 3 29 majority of those voting on the question of repeal or rate 3 30 change favored the repeal or rate change. The election at 3 31 which the question of repeal or rate change is offered shall 3 32 be called and held in the same manner and under the same 3 33 conditions as provided in this section for the election on the 3 34 imposition of the tax.The election may be held at any time3 35but not sooner than sixty days following publication of the4 1ballot proposition.However, theThe tax shall not be 4 2 repealed before it has been in effect for one year. 4 3 Sec. 5. Section 422E.2, subsection 4, paragraph b, 4 4 unnumbered paragraph 1, Code 1999, is amended to read as 4 5 follows: 4 6 Within ten days of the election at which a majority of 4 7 those voting on the question favors the imposition, repeal, or 4 8 change in the rate of the tax, the county board of supervisors 4 9 shall give written notice to the director of revenue and 4 10 finance of the result of the election. Election costs shall 4 11 be apportioned among school districts within the county on a 4 12 pro rata basis in proportion to the number of registered 4 13 voters in each school district who reside in the county and 4 14 the total number of registered voters in all of the school 4 15 districts within the county who reside in the county. 4 16 Sec. 6. Section 422E.3, subsection 2, Code 1999, is 4 17 amended to read as follows: 4 18 2. The tax shall be imposed on the same basis as the state 4 19 sales and services tax and shall not be imposed on the sale of 4 20 any property or on any service not taxed by the state, except 4 21 the tax shall not be imposed on the gross receipts from the 4 22 sale of natural gas or electric energy in a city or county 4 23 where the gross receipts are subject to a franchise fee or 4 24 user fee during the period the franchise or user fee is 4 25 imposed, on the gross receipts from the sale of motor fuel or 4 26 special fuel as defined in chapter 452A, on the gross receipts 4 27 from the rental of rooms, apartments, or sleeping quarters 4 28 which are taxed under chapter 422A during the period the hotel 4 29 and motel tax is imposed, on the gross receipts from the sale 4 30 of equipment by the state department of transportation, and on 4 31 the gross receipts from the sale of a lottery ticket or share 4 32 in a lottery game conducted pursuant to chapter 99E. 4 33 Sec. 7. Section 422E.3, subsection 2, Code 1999, is 4 34 amended to read as follows: 4 35 2. The tax shall be imposed on the same basis as the state 5 1 sales and services tax and shall not be imposed on the sale of 5 2 any property or on any service not taxed by the state, except 5 3 the tax shall not be imposed on the gross receipts from the 5 4 sale of motor fuel or special fuel as defined in chapter 452A, 5 5 on the gross receipts from the rental of rooms, apartments, or 5 6 sleeping quarters which are taxed under chapter 422A during 5 7 the period the hotel and motel tax is imposed, on the gross 5 8 receipts from the sale of equipment by the state department of 5 9 transportation, on the gross receipts from the sale of 5 10 personal property from a vending machine operated by insertion 5 11 of a coin, paper currency, token, card, or key, and on the 5 12 gross receipts from the sale of a lottery ticket or share in a 5 13 lottery game conducted pursuant to chapter 99E. 5 14 Sec. 8. Section 422E.3, subsection 5, paragraph c, Code 5 15 1999, is amended to read as follows: 5 16 c. The director shall remit a final payment of the 5 17 remainder of tax moneys due for the fiscal year before 5 18 November 10 of the next fiscal year. If an overpayment has 5 19 resulted during the previous fiscal year, thefirstNovember 5 20 paymentof the new fiscal yearshall be adjusted to reflect 5 21 any overpayment. 5 22 Sec. 9. Section 422E.3, Code 1999, is amended by adding 5 23 the following new subsection: 5 24 NEW SUBSECTION. 7. Construction contractors may make 5 25 application to the department for a refund of the additional 5 26 local sales and services tax paid under this chapter by reason 5 27 of taxes paid on goods, wares, or merchandise under the 5 28 conditions specified in section 422B.11. The refund shall be 5 29 paid by the department from the appropriate school district's 5 30 account in the local sales and services tax fund. The penalty 5 31 provisions contained in section 422B.11, subsection 3, shall 5 32 apply regarding an erroneous application for refund of local 5 33 sales and services tax paid under this chapter. 5 34 Sec. 10. Section 422E.4, unnumbered paragraph 2, Code 5 35 1999, is amended to read as follows: 6 1 A school district in which a local option sales tax for 6 2 school infrastructure purposes has been imposed shall be 6 3 authorized to enter into a chapter 28E agreement with one or 6 4 more cities or a county whose boundaries encompass all or a 6 5 part of the area of the school district. A city or cities 6 6 entering into a chapter 28E agreement shall be authorized to 6 7 expend its designated portion of the local option sales and 6 8 services tax revenues for any valid purpose permitted in this 6 9 chapter or authorized by the governing body of the city. A 6 10 county entering into a chapter 28E agreement with a school 6 11 district in which a local option sales tax for school 6 12 infrastructure purposes has been imposed shall be authorized 6 13 to expend its designated portion of the local option sales and 6 14 services tax revenues to provide property tax relief within 6 15 the boundaries of the school district located in the county. 6 16 A school district shall be authorized to enter into a chapter 6 17 28E agreement pursuant to this section only if the ballot 6 18 proposition concerning imposition of the tax included entering 6 19 into a chapter 28E agreement as a potential use of the 6 20 revenue. 6 21 Sec. 11. EFFECTIVE DATE. This Act, being deemed of 6 22 immediate importance, takes effect upon enactment. Sections 6 23 5, 6, and 9 of this Act are retroactively applicable to July 6 24 1, 1998, for apportionment of election costs for elections 6 25 held on or after that date, for exemption of the tax on gross 6 26 receipts from the sale of natural gas or electric energy 6 27 subject to a franchise fee or user fee, and for refunds of tax 6 28 payable to construction contractors, respectively. 6 29 EXPLANATION 6 30 This bill amends provisions regarding the regular and 6 31 school district local option sales and services taxes. 6 32 The bill contains provisions relating to the determination 6 33 of, and contents of, ballot propositions for imposition of the 6 34 local option sales tax for school districts. The bill 6 35 provides that the rate and duration of tax will be established 7 1 by the governing bodies of the school districts located within 7 2 the county. The bill provides, however, that the county board 7 3 of supervisors shall establish the rate of tax, duration of 7 4 tax, or both in consultation with the school districts if the 7 5 governing bodies of the school districts establish different 7 6 rates or durations of tax. 7 7 The bill provides that the text of the ballot proposition, 7 8 determined by the county commissioner of elections, will be 7 9 uniform throughout a county, and will separately list the 7 10 specific purposes for which the revenues shall be expended for 7 11 each school district located within the county. The 7 12 respective purposes for which the revenues shall be expended 7 13 shall be determined by each school district, conveyed to the 7 14 county board of supervisors, and filed with the commissioner 7 15 for incorporation onto the ballot. The bill provides that 7 16 revenue cannot be expended for a purpose authorized by Code 7 17 chapter 422E if not listed on the ballot proposition. The 7 18 bill also provides that the rate and duration of tax, and 7 19 statements of purposes for revenue expenditure, shall be filed 7 20 with the commissioner of elections by the county board of 7 21 supervisors no later than 14 days prior to the publication of 7 22 notice of the ballot proposition. 7 23 The bill provides that the county board of supervisors will 7 24 establish the rate, duration, and text of the ballot 7 25 proposition in the event of a request to impose the school 7 26 district local option tax by petition or by the county board 7 27 of supervisors. 7 28 The bill provides that regarding the apportionment of 7 29 election costs among school districts within the county on a 7 30 pro rata basis, the pro rata allocation shall be determined 7 31 strictly with regard to registered voters residing in the 7 32 county. 7 33 The bill provides that a special election held on the 7 34 question of imposition of the local option school district 7 35 sales and services tax, or with regard to repeal, rate, or 8 1 duration change, shall not be held in conjunction with any 8 2 city or school election. 8 3 The bill also provides that the gross receipts from the 8 4 sale of natural gas or electric energy, in a city or county 8 5 where the gross receipts are subject to a franchise fee or 8 6 user fee during the period the franchise or user fee is 8 7 imposed, will be exempt from the local option school district 8 8 sales tax. 8 9 In addition, the bill provides that construction 8 10 contractors can apply for a refund of additional local sales 8 11 and services tax paid pursuant to the provisions of Code 8 12 section 422B.11, with the refund paid out of the appropriate 8 13 school district's account in the local sales and services tax 8 14 fund. 8 15 The bill provides that the director of revenue and finance 8 16 will adjust the payment due in November with regard to any 8 17 overpayment for the previous fiscal year. 8 18 The bill exempts from the local option sales and services 8 19 tax and the local option school infrastructure sales and 8 20 services tax the gross receipts from sales of personal 8 21 property made by means of vending machines operated by 8 22 insertion of coins, paper currencies, tokens, cards, or keys. 8 23 The bill allows a school district and a county to enter 8 24 into an agreement to share revenues. However, before this may 8 25 be done, the ballot proposition must specify that such 8 26 agreement may be entered into. In addition, the bill provides 8 27 that the revenues received by the county may only be used for 8 28 property tax relief within the school district. 8 29 The bill takes effect upon enactment, and applies 8 30 retroactively to July 1, 1998, with regard to apportionment of 8 31 election costs for elections held on or after that date, 8 32 exemption of the tax on gross receipts from the sale of 8 33 natural gas or electric energy subject to a franchise fee or 8 34 user fee, and refunds of tax payable to construction 8 35 contractors. 9 1 LSB 3132HV 78 9 2 mg/cf/24
Text: HF00746 Text: HF00748 Text: HF00700 - HF00799 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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