Text: HSB00258 Text: HSB00260 Text: HSB00200 - HSB00299 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422.43, Code 1999, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 14. An increase or decrease in the retail 1 4 sales tax rate shall only be effective on January 1 or July 1, 1 5 but not sooner than ninety days after enactment of the rate 1 6 increase or decrease. 1 7 Sec. 2. Section 422.51, Code 1999, is amended by adding 1 8 the following new subsection: 1 9 NEW SUBSECTION. 5. Upon making application and receiving 1 10 approval from the director, a parent corporation and its 1 11 affiliated corporations that make retail sales of tangible 1 12 personal property or taxable enumerated services may make 1 13 deposits and file a consolidated sales tax return for the 1 14 affiliated group, pursuant to rules adopted by the director. 1 15 A parent corporation and each affiliate corporation that files 1 16 a consolidated return is jointly and severally liable for all 1 17 tax, penalty, and interest found due for the tax period for 1 18 which a consolidated return is filed or required to be filed. 1 19 Sec. 3. Section 422.54, subsections 1 and 3, Code 1999, 1 20 are amended to read as follows: 1 21 1. As soon as practicable after a return is filed and in 1 22 any event withinfivefour years after the return is filed, if 1 23 filed for quarterly periods beginning on or after January 1, 1 24 2000, and before January 1, 2001, and within three years after 1 25 the return is filed, if filed for quarterly periods beginning 1 26 on or after January 1, 2001, the department shall examine it, 1 27 assess and determine the tax due if the return is found to be 1 28 incorrect, and give notice to the taxpayer of the assessment 1 29 and determination as provided in subsection 2. The period for 1 30 the examination and determination of the correct amount of tax 1 31 is unlimited in the case of a false or fraudulent return made 1 32 with the intent to evade tax or in the case of a failure to 1 33 file a return. 1 34 3. Thefive-yearfour-year or three-year period of 1 35 limitation, as applicable, provided in subsection 1 may be 2 1 extended by a taxpayer by signing a waiver agreement form to 2 2 be provided by the department. The agreement shall stipulate 2 3 the period of extension and the tax period to which the 2 4 extension applies. The agreement shall also provide that a 2 5 claim for refund may be filed by the taxpayer at any time 2 6 during the period of extension. 2 7 Sec. 4. Section 422.73, subsection 1, Code 1999, is 2 8 amended to read as follows: 2 9 1. If it shall appear that, as a result of mistake, an 2 10 amount of tax, penalty, or interest has been paid which was 2 11 not due under the provisions of division IV of this chapter or 2 12 chapter 423, then such amount shall be credited against any 2 13 tax due, or to become due, on the books of the department from 2 14 the person who made the erroneous payment, or such amount 2 15 shall be refunded to such person by the department. A claim 2 16 for refund or credit that has not been filed with the 2 17 department withinfivefour years after the tax payment for 2 18 quarterly periods beginning on or after January 1, 2000, and 2 19 before January 1, 2001, upon which a refund or credit is 2 20 claimed became due, and within three years after the tax 2 21 payment for quarterly periods beginning on or after January 1, 2 22 2001, upon which a refund or credit is claimed became due, or 2 23 one year after such tax payment was made, whichever time is 2 24 the later, shall not be allowed by the director. 2 25 Sec. 5. Section 422B.1, subsection 5, Code 1999, is 2 26 amended to read as follows: 2 27 5. The county commissioner of elections shall submit the 2 28 question of imposition of a local option tax at a state 2 29 general election or at a special election held at any time 2 30 other than the time of a city regular election. The election 2 31 shall not be held sooner than sixty days after publication of 2 32 notice of the ballot proposition. The ballot proposition 2 33 shall specify the type and rate of tax and in the case of a 2 34 vehicle tax the classes that will be exempt and in the case of 2 35 a local sales and services tax the date it will be imposed 3 1 which date shall not be earlier than ninety days following the 3 2 election. The ballot proposition shall also specify the 3 3 approximate amount of local option tax revenues that will be 3 4 used for property tax relief and shall contain a statement as 3 5 to the specific purpose or purposes for which the revenues 3 6 shall otherwise be expended. If the county board of 3 7 supervisors decides under subsection 6 to specify a date on 3 8 which the local option sales and services tax shall 3 9 automatically be repealed, the date of the repeal shall also 3 10 be specified on the ballot. The rate of the vehicle tax shall 3 11 be in increments of one dollar per vehicle as set by the 3 12 petition seeking to impose the tax. The rate of a local sales 3 13 and services tax shall not be more than one percent as set by 3 14 the governing body. The state commissioner of elections shall 3 15 establish by rule the form for the ballot proposition which 3 16 form shall be uniform throughout the state. 3 17 Sec. 6. Section 422B.1, subsection 6, paragraph a, Code 3 18 1999, is amended to read as follows: 3 19 6. a. If a majority of those voting on the question of 3 20 imposition of a local option tax favor imposition of a local 3 21 option tax, the governing body of that county shall impose the 3 22 tax at the rate specified for an unlimited period. However, 3 23 in the case of a local sales and services tax, the county 3 24 shall not impose the tax in any incorporated area or the 3 25 unincorporated area if the majority of those voting on the tax 3 26 in that area did not favor its imposition. For purposes of 3 27 the local sales and services tax, all cities contiguous to 3 28 each other shall be treated as part of one incorporated area 3 29 and the tax shall be imposed in each of those contiguous 3 30 cities only if the majority of those voting on the tax in the 3 31 total area covered by the contiguous cities favored its 3 32 imposition. The local option tax may be repealed or the rate 3 33 increased or decreased or the use thereof changed after an 3 34 election at which a majority of those voting on the question 3 35 of repeal or rate or use change favored the repeal or rate or 4 1 use change. The date on which the repeal, rate, or use change 4 2 is to take effect shall not be earlier than ninety days 4 3 following the election. The election at which the question of 4 4 repeal or rate or use change is offered shall be called and 4 5 held in the same manner and under the same conditions as 4 6 provided in subsections 4 and 5 for the election on the 4 7 imposition of the local option tax. However, in the case of a 4 8 local sales and services tax where the tax has not been 4 9 imposed countywide, the question of repeal or imposition or 4 10 rate or use change shall be voted on only by the registered 4 11 voters of the areas of the county where the tax has been 4 12 imposed or has not been imposed, as appropriate. However, the 4 13 governing body of the incorporated area or unincorporated area 4 14 where the local sales and services tax is imposed may, upon 4 15 its own motion, request the county commissioner of elections 4 16 to hold an election in the incorporated or unincorporated 4 17 area, as appropriate, on the question of the change in use of 4 18 local sales and services tax revenues. The election may be 4 19 held at any time but not sooner than sixty days following 4 20 publication of the ballot proposition. If a majority of those 4 21 voting in the incorporated or unincorporated area on the 4 22 change in use favor the change, the governing body of that 4 23 area shall change the use to which the revenues shall be used. 4 24 The ballot proposition shall list the present use of the 4 25 revenues, the proposed use, and the date after which revenues 4 26 received will be used for the new use. 4 27 When submitting the question of the imposition of a local 4 28 sales and services tax, the county board of supervisors may 4 29 direct that the question contain a provision for the repeal, 4 30 without election, of the local sales and services tax on a 4 31 specific date, which date shall bethe end of a calendar4 32quarteras provided in section 422B.9, subsection 1. 4 33 Sec. 7. Section 422B.1, subsection 9, Code 1999, is 4 34 amended to read as follows: 4 35 9. In a county that has imposed a local option sales and 5 1 services tax, the board of supervisors shall, notwithstanding 5 2 any contrary provision of this chapter, repeal the local 5 3 option sales and services tax in the unincorporated areas or 5 4 in an incorporated city area in which the tax has been imposed 5 5 upon adoption of its own motion for repeal in the 5 6 unincorporated areas or upon receipt of a motion adopted by 5 7 the governing body of that incorporated city area requesting 5 8 repeal. The board of supervisors shall repeal the local 5 9 option sales and services tax effectiveat the end of the5 10calendar quarter during which it adopted the repeal motion or5 11the motion for the repeal was receivedon the later of the 5 12 date of the adoption of the repeal motion or the earliest date 5 13 specified in section 422B.9, subsection 1. For purposes of 5 14 this subsection, incorporated city area includes an 5 15 incorporated city which is contiguous to another incorporated 5 16 city. 5 17 Sec. 8. Section 422B.9, subsection 1, Code 1999, is 5 18 amended to read as follows: 5 19 1. a. A local sales and services tax shall be imposed 5 20 either January 1, April 1,or July 1or October 1following 5 21 the notification of the director of revenue and finance but 5 22 not sooner than ninety days following the favorable election. 5 23 b. A local sales and services tax shall be repealed only 5 24 onMarch 31,June 30, September 30,or December 31 but not 5 25 sooner than ninety days following the favorable election if 5 26 one is held. However, a local sales and services tax shall 5 27 not be repealed before the tax has been in effect for one 5 28 year. At least forty days before the imposition or repeal of 5 29 the tax, a county shall provide notice of the action by 5 30 certified mail to the director of revenue and finance. 5 31 c. If a local sales and services tax has been imposed 5 32 prior to the effective date of this section of this Act and at 5 33 the time of the election a date for repeal was specified on 5 34 the ballot, the local sales and services tax may be repealed 5 35 on that date, notwithstanding paragraph "b". 6 1 Sec. 9. Section 422E.2, subsections 1 and 3, Code 1999, 6 2 are amended to read as follows: 6 3 1. a. A local sales and services tax shall be imposed by 6 4 a county only after an election at which a majority of those 6 5 voting on the question favors imposition. The effective date 6 6 shall be either January 1 or July 1 but not sooner than ninety 6 7 days following the favorable election. A local sales and 6 8 services tax approved by a majority vote shall apply to all 6 9 incorporated and unincorporated areas of that county. 6 10 b. A local sales and services tax shall be repealed on 6 11 either June 30 or December 31 but not sooner than ninety days 6 12 following the favorable election, if one is held. 6 13 c. If a local sales and services tax has been imposed 6 14 prior to the effective date of this section of this Act and at 6 15 the time of the election a date for repeal was specified on 6 16 the ballot, the local sales and services tax may be repealed 6 17 on that date, notwithstanding paragraph "b". 6 18 3. The county commissioner of elections shall submit the 6 19 question of imposition of a local sales and services tax for 6 20 school infrastructure purposes at a state general election or 6 21 at a special election held at any time other than the time of 6 22 a city regular election. The election shall not be held 6 23 sooner than sixty days after publication of notice of the 6 24 ballot proposition. The ballot proposition shall specify the 6 25 rate of tax, the date the tax will be imposed and repealed, 6 26 and shall contain a statement as to the specific purpose or 6 27 purposes for which the revenues shall be expended. The dates 6 28 for the imposition and repeal of the tax shall be as provided 6 29 in subsection 1. The rate of tax shall not be more than one 6 30 percent as set by the county board of supervisors. The state 6 31 commissioner of elections shall establish by rule the form for 6 32 the ballot proposition which form shall be uniform throughout 6 33 the state. 6 34 Sec. 10. Section 423.12, Code 1999, is amended by adding 6 35 the following new unnumbered paragraph: 7 1 NEW UNNUMBERED PARAGRAPH. An increase or decrease in the 7 2 excise tax rate in this section shall only be effective on 7 3 January 1 or July 1, but not sooner than ninety days after 7 4 enactment of the rate increase or decrease. 7 5 Sec. 11. Section 423.16, Code 1999, is amended to read as 7 6 follows: 7 7 423.16 DETERMINATION BY DEPARTMENT. 7 8 If any return required by this chapter is not filed, or if 7 9 any return when filed is incorrect or insufficient, and the 7 10 maker or person from whom it is due fails to file a corrected 7 11 or sufficient return within twenty days after the same is 7 12 required by notice from the department, the department shall 7 13 have the same power to determine the amount due, as is vested 7 14 in the department by sections 422.54, 422.55, and 422.57, 7 15 subject to all of the provisions, and restrictions, and rights 7 16 to seek judicial review provided in the sections. If a return 7 17 required by this chapter has been filed, thefive-yearperiod 7 18 of limitation specified in section 422.54, subsection 1, shall 7 19 apply to the making of a determination by the department of 7 20 the amount of tax due and to the giving of notice to the 7 21 taxpayer of such determination. The right to waive thefive-7 22yearperiod of limitation as provided in section 422.54, 7 23 subsection 3, is applicable to this chapter. 7 24 Sec. 12. EFFECTIVE AND APPLICABILITY DATES. 7 25 1. Sections 1 through 4, 10, and 11 of this Act take 7 26 effect January 1, 2000, for state sales and use taxes. 7 27 2. Sections 5 through 9 of this Act take effect April 1, 7 28 2000, for local sales and services taxes. 7 29 EXPLANATION 7 30 The bill provides that increases or decreases in the rate 7 31 of state sales and use taxes are to become effective on 7 32 January 1 or July 1 but not sooner than 90 days following 7 33 enactment of the increase or decrease in rate. Under Code 7 34 section 3.7, enactment is accomplished when the governor 7 35 approves the bill. 8 1 The bill allows, upon approval of the director of revenue 8 2 and finance, the consolidated filing of sales tax returns by a 8 3 parent corporation and its affiliated corporations. 8 4 The bill reduces the statute of limitations for assessing a 8 5 tax or applying for a tax refund from five years to three 8 6 years over a two-year period. 8 7 The bill also provides that both local option sales and 8 8 services taxes are to be imposed either on January 1 or July 1 8 9 but not sooner than 90 days following the favorable election. 8 10 Repeal of the taxes would be either on June 30 or December 31. 8 11 The state sales and use tax changes are effective January 8 12 1, 2000. The local option sales and services tax changes are 8 13 effective April 1, 2000. 8 14 LSB 3372HC 78 8 15 mg/gg/8
Text: HSB00258 Text: HSB00260 Text: HSB00200 - HSB00299 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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