Text: HF02057 Text: HF02059 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422E.3, subsection 1, Code Supplement 1 2 1999, is amended to read as follows: 1 3 1. If a majority of those voting on the question of 1 4 imposition of a local sales and services tax for school 1 5 infrastructure purposes favors imposition of the tax, the tax 1 6 shall be imposed by the county board of supervisors within the 1 7 county pursuant to section 422E.2, at the rate specified for a 1 8ten-year durationperiod not to exceed ten years on the gross 1 9 receipts taxed by the state under chapter 422, division IV. 1 10 Sec. 2. Section 422E.3, subsection 4, Code Supplement 1 11 1999, is amended to read as follows: 1 12 4. The director of revenue and finance shall credit tax 1 13 receipts and interest and penalties from the local sales and 1 14 services tax for school infrastructure purposes to an account 1 15 within the county's local sales and services tax fund, as 1 16 created in section 422B.10, subsection 1, maintained in the 1 17 name of the school district or school districts located within 1 18 the county except as provided in subsection 4A. If the 1 19 director is unable to determine from which county any of the 1 20 receipts were collected, those receipts shall be allocated 1 21 among the possible counties based on allocation rules adopted 1 22 by the director. 1 23 Sec. 3. Section 422E.3, Code Supplement 1999, is amended 1 24 by adding the following new subsection: 1 25 NEW SUBSECTION. 4A. Counties which have imposed local 1 26 sales and services taxes for school infrastructure purposes as 1 27 a result of a favorable election which occurred after January 1 28 1, 2000, are subject to this subsection as follows: 1 29 a. The tax receipts and interest and penalties from all 1 30 such local sales and services taxes shall be deposited into a 1 31 local school infrastructure sales and services tax fund 1 32 established in the office of the treasurer of state. 1 33 b. Moneys collected from the tax imposed during the fiscal 1 34 year which are deposited as provided in paragraph "a" shall be 1 35 distributed to school districts located in those counties 2 1 subject to this subsection on a per student basis determined 2 2 by the director of revenue and finance as follows: 2 3 (1) Calculate a preliminary per student amount by dividing 2 4 the moneys collected during the fiscal year by the sum of the 2 5 combined actual enrollment for all counties subject to this 2 6 subsection as described in subsection 5, paragraph "d", 2 7 subparagraph (2). 2 8 (2) For school districts located in a county where the 2 9 rate of tax imposed is less than one percent or the tax is 2 10 imposed for less than the entire fiscal year, reduce the per 2 11 student amount calculated in subparagraph (1) by multiplying 2 12 that amount by the quotient of the tax rate percent divided by 2 13 one percent and multiplied by the quotient of the number of 2 14 quarters the tax is imposed during the fiscal year divided by 2 15 four quarters. This is the per student amount in that county 2 16 that the school districts shall receive. 2 17 (3) If an adjustment to the per student amount calculated 2 18 under subparagraph (2) by any school district was made 2 19 pursuant to subparagraph (2), the resulting leftover moneys 2 20 shall be used to increase the per student amount calculated in 2 21 subparagraph (1) in counties that have imposed the tax at the 2 22 rate of one percent for the entire fiscal year. This 2 23 increased per student amount is the amount each school 2 24 district shall receive in those counties. If an adjustment is 2 25 not made under subparagraph (2), the per student amount each 2 26 school district shall receive equals the preliminary per 2 27 student amount calculated in subparagraph (1). 2 28 c. The remitting of the appropriate per student amounts to 2 29 the eligible school districts shall be done in the manner 2 30 provided in subsection 5, paragraphs "a", "b", and "c". 2 31 Sec. 4. Section 422E.3, subsection 5, paragraph c, 2 32 unnumbered paragraph 2, Code Supplement 1999, is amended to 2 33 read as follows: 2 34 d. (1) If more than one school district, or a portion of 2 35 a school district, is located within the county, tax receipts 3 1 shall be remitted to each school district or portion of a 3 2 school district in which the county tax is imposed in a pro 3 3 rata share based upon the ratio which the percentage of actual 3 4 enrollment for the school district that attends school in the 3 5 county bears to the percentage of the total combined actual 3 6 enrollments for all school districts that attend school in the 3 7 county. 3 8 (2) The combined actual enrollment for a county, for 3 9 purposes of this section, shall be determined for each county 3 10 imposing a sales and services tax for school infrastructure 3 11 purposes by the department of management based on the actual 3 12 enrollment figures reported by October 1 to the department of 3 13 management by the department of education pursuant to section 3 14 257.6, subsection 1. The combined actual enrollment count 3 15 shall be forwarded to the director ofthe department of3 16managementrevenue and finance by March 1, annually, for 3 17 purposes of calculating the preliminary and final per student 3 18 amounts pursuant to subsection 4A and for purposes of 3 19 supplying estimated tax payment figures and making estimated 3 20 tax payments pursuant to this section for the following fiscal 3 21 year. 3 22 Sec. 5. EFFECTIVE AND APPLICABILITY DATES. This Act, 3 23 being deemed of immediate importance, takes effect upon 3 24 enactment and applies to fiscal years beginning after the 3 25 effective date. 3 26 EXPLANATION 3 27 The bill provides that for counties that impose a local 3 28 option school infrastructure sales and services tax as a 3 29 result of a favorable election occurring after January 1, 3 30 2000, all tax revenues would go into a joint fund to be 3 31 distributed on an equal per student basis to the school 3 32 districts located in counties that have imposed the tax. The 3 33 per student amount is reduced for school districts in those 3 34 counties that have imposed the tax at less than one percent or 3 35 imposed it for less than the entire fiscal year. 4 1 The bill also makes two corrective changes. The first 4 2 specifies that after a favorable election the tax will be 4 3 imposed for up to 10 years rather than for 10 years as is 4 4 presently stated since the chapter already provides that the 4 5 ballot proposition may state that the duration may be for less 4 6 than 10 years. The second correction provides that the 4 7 combined actual enrollment count is to be forwarded to the 4 8 director of revenue and finance instead of the director of the 4 9 department of management since the department of management 4 10 already has the combined actual enrollment count which it 4 11 calculates. 4 12 The bill takes effect upon enactment and applies to fiscal 4 13 years beginning after the effective date. 4 14 LSB 5257HH 78 4 15 mg/as/5
Text: HF02057 Text: HF02059 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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