Text: S03290 Text: S03292 Text: S03200 - S03299 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend Senate File 136 as follows: 1 2 #1. Page 6, by inserting after line 3 the 1 3 following: 1 4 "Sec. . Section 422.45, subsection 2, Code 1 5 1999, is amended to read as follows: 1 6 2. The gross receipts from the sales, furnishing, 1 7 or service of transportation service except the rental 1 8 of recreational vehicles or recreational boats, except 1 9 the rental of motor vehicles subject to registration 1 10 which are registered for a gross weight of thirteen 1 11 tons or less for a period of sixty days or less, and 1 12 except the rental of aircraft for a period of sixty 1 13 days or less. This exemption does not apply to the 1 14 transportation of electric energy. 1 15 Sec. 150. Section 422.45, subsection 2, Code 1999, 1 16 is amended to read as follows: 1 17 2. The gross receipts from the sales, furnishing, 1 18 or service of transportation service except the rental 1 19 of recreational vehicles or recreational boats, except 1 20 the rental of motor vehicles subject to registration 1 21 which are registered for a gross weight of thirteen 1 22 tons or less for a period of sixty days or less, and 1 23 except the rental of aircraft for a period of sixty 1 24 days or less. This exemption does not apply to the 1 25 transportation of natural gas." 1 26 #2. Page 13, by inserting after line 35 the 1 27 following: 1 28 Sec. . Section 422B.8, unnumbered paragraph 1, 1 29 Code 1999, is amended to read as follows: 1 30 A local sales and services tax at the rate of not 1 31 more than one percent may be imposed by a county on 1 32 the gross receipts taxed by the state under chapter 1 33 422, division IV. A local sales and services tax 1 34 shall be imposed on the same basis as the state sales 1 35 and services tax andmayshall not be imposed on the 1 36 sale of any property or on any service not taxed by 1 37 the state, except the tax shall not be imposed on the 1 38 gross receipts from the sale of motor fuel or special 1 39 fuel as defined in chapter 452A, on the gross receipts 1 40 from the rental of rooms, apartments, or sleeping 1 41 quarters which are taxed under chapter 422A during the 1 42 period the hotel and motel tax is imposed, on the 1 43 gross receipts from the sale of natural gas or 1 44 electric energy in a city or county where the gross 1 45 receipts are subject to a franchise fee or user fee 1 46 during the period the franchise or user fee is 1 47 imposed, on the gross receipts from the sale of 1 48 equipment by the state department of transportation, 1 49 on the gross receipts from the sale of self-propelled 1 50 building equipment, pile drivers, motorized 2 1 scaffolding, or attachments customarily drawn or 2 2 attached to self-propelled building equipment, pile 2 3 drivers, and motorized scaffolding, including 2 4 auxiliary attachments which improve the performance, 2 5 safety, operation, or efficiency of the equipment and 2 6 replacement parts and are directly and primarily used 2 7 by contractors, subcontractors, and builders for new 2 8 construction, reconstruction, alterations, expansion, 2 9 or remodeling of real property or structures, and on 2 10 the gross receipts from the sale of a lottery ticket 2 11 or share in a lottery game conducted pursuant to 2 12 chapter 99E. A local sales and services tax is 2 13 applicable to transactions within those incorporated 2 14 and unincorporated areas of the county where it is 2 15 imposed and shall be collected by all persons required 2 16 to collect state gross receipts taxes. All cities 2 17 contiguous to each other shall be treated as part of 2 18 one incorporated area and the tax would be imposed in 2 19 each of those contiguous cities only if the majority 2 20 of those voting in the total area covered by the 2 21 contiguous cities favor its imposition. 2 22 Sec. 200. Section 422B.8, unnumbered paragraphs 1 2 23 and 3, Code 1999, are amended to read as follows: 2 24 A local sales and services tax at the rate of not 2 25 more than one percent may be imposed by a county on 2 26 the gross receipts taxed by the state under chapter 2 27 422, division IV. A local sales and services tax 2 28 shall be imposed on the same basis as the state sales 2 29 and services tax or in the case of the use of natural 2 30 gas, natural gas service, electricity, or electric 2 31 service on the same basis as the state use tax and may 2 32 not be imposed on the sale of any property or on any 2 33 service not taxed by the state, except the tax shall 2 34 not be imposed on the gross receipts from the sale of 2 35 motor fuel or special fuel as defined in chapter 452A, 2 36 on the gross receipts from the rental of rooms, 2 37 apartments, or sleeping quarters which are taxed under 2 38 chapter 422A during the period the hotel and motel tax 2 39 is imposed,on the gross receipts from the sale of2 40natural gas or electric energy in a city or county2 41where the gross receipts are subject to a franchise2 42fee or user fee during the period the franchise or2 43user fee is imposed,on the gross receipts from the 2 44 sale of equipment by the state department of 2 45 transportation, and on the gross receipts from the 2 46 sale of a lottery ticket or share in a lottery game 2 47 conducted pursuant to chapter 99E and except the tax 2 48 shall not be imposed on the gross receipts from the 2 49 sale or use of natural gas, natural gas service, 2 50 electricity, or electric service in a city or county 3 1 where the gross receipts from the sale of natural gas 3 2 or electric energy are subject to a franchise fee or 3 3 user fee during the period the franchise or user fee 3 4 is imposed. A local sales and services tax is 3 5 applicable to transactions within those incorporated 3 6 and unincorporated areas of the county where it is 3 7 imposed and shall be collected by all persons required 3 8 to collect state gross receipts taxes. All cities 3 9 contiguous to each other shall be treated as part of 3 10 one incorporated area and the tax would be imposed in 3 11 each of those contiguous cities only if the majority 3 12 of those voting in the total area covered by the 3 13 contiguous cities favor its imposition. 3 14 A tax permit other than the state tax permit 3 15 required under section 422.53 or 423.10 shall not be 3 16 required by local authorities. 3 17 Sec. 201. Section 422B.8, Code 1999, is amended by 3 18 adding the following new unnumbered paragraph: 3 19 NEW UNNUMBERED PARAGRAPH. If a local sales and 3 20 services tax is imposed by a county pursuant to this 3 21 chapter, a local excise tax at the same rate shall be 3 22 imposed by the county on the purchase price of natural 3 23 gas, natural gas service, electricity, or electric 3 24 service subject to tax under chapter 423 and not 3 25 exempted from tax by any provision of chapter 423. 3 26 The local excise tax is applicable only to the use of 3 27 natural gas, natural gas service, electricity, or 3 28 electric service within those incorporated and 3 29 unincorporated areas of the county where it is imposed 3 30 and, except as otherwise provided in this chapter, 3 31 shall be collected and administered in the same manner 3 32 as the local sales and services tax. For purposes of 3 33 this chapter, "local sales and services tax" shall 3 34 also include the local excise tax. 3 35 Sec. 202. Section 422B.9, subsection 2, paragraph 3 36 b, Code 1999, is amended to read as follows: 3 37 b. The ordinance of a county board of supervisors 3 38 imposing a local sales and services tax shall adopt by 3 39 reference the applicable provisions of the appropriate 3 40 sections of chapter 422, division IV and chapter 423. 3 41 All powers and requirements of the director to 3 42 administer the state gross receipts tax law and use 3 43 tax law are applicable to the administration of a 3 44 local sales and services tax law and the local excise 3 45 tax, including but not limited to, the provisions of 3 46 section 422.25, subsection 4, sections 422.30, 422.48 3 47 to 422.52, 422.54 to 422.58, 422.67, 422.68, 422.69, 3 48 subsection 1,andsections 422.70 to 422.75, 423.6, 3 49 subsections 2 to 4, and sections 423.11 to 423.18, and 3 50 423.21. Local officials shall confer with the 4 1 director of revenue and finance for assistance in 4 2 drafting the ordinance imposing a local sales and 4 3 services tax. A certified copy of the ordinance shall 4 4 be filed with the director as soon as possible after 4 5 passage." 4 6 #3. Page 14, by inserting after line 24 the 4 7 following: 4 8 "Sec. 203. Section 422E.1, subsection 1, Code 4 9 1999, is amended by adding the following new 4 10 unnumbered paragraph: 4 11 NEW UNNUMBERED PARAGRAPH. If a local sales and 4 12 services tax for school infrastructure is imposed by a 4 13 county pursuant to this chapter, a local excise tax 4 14 for school infrastructure at the same rate shall be 4 15 imposed by the county on the purchase price of natural 4 16 gas, natural gas service, electricity, or electric 4 17 service subject to tax under chapter 423 and not 4 18 exempted from tax by any provision of chapter 423. 4 19 The local excise tax for school infrastructure is 4 20 applicable only to the use of natural gas, natural gas 4 21 service, electricity, or electric service within those 4 22 incorporated and unincorporated areas of the county 4 23 where it is imposed and, except as otherwise provided 4 24 in this chapter, shall be collected and administered 4 25 in the same manner as the local sales and services tax 4 26 for school infrastructure. For purposes of this 4 27 chapter, "local sales and services tax for school 4 28 infrastructure" shall also include the local excise 4 29 tax for school infrastructure. 4 30 Sec. 204. Section 422E.3, subsection 2, Code 1999, 4 31 is amended to read as follows: 4 32 2. The tax shall be imposed on the same basis as 4 33 the state sales and services tax or in the case of the 4 34 use of natural gas, natural gas service, electricity, 4 35 or electric service on the same basis as the state use 4 36 tax and shall not be imposed on the sale of any 4 37 property or on any service not taxed by the state, 4 38 except the tax shall not be imposed on the gross 4 39 receipts from the sale of motor fuel or special fuel 4 40 as defined in chapter 452A, on the gross receipts from 4 41 the rental of rooms, apartments, or sleeping quarters 4 42 which are taxed under chapter 422A during the period 4 43 the hotel and motel tax is imposed, on the gross 4 44 receipts from the sale of equipment by the state 4 45 department of transportation, and on the gross 4 46 receipts from the sale of a lottery ticket or share in 4 47 a lottery game conducted pursuant to chapter 99E and 4 48 except the tax shall not be imposed on the gross 4 49 receipts from the sale or use of natural gas, natural 4 50 gas service, electricity, or electric service in a 5 1 city or county where the gross receipts from the sale 5 2 of natural gas or electric energy are subject to a 5 3 franchise fee or user fee during the period the 5 4 franchise or user fee is imposed. 5 5 Sec. . Section 422E.3, subsection 2, Code 1999, 5 6 is amended to read as follows: 5 7 2. The tax shall be imposed on the same basis as 5 8 the state sales and services tax and shall not be 5 9 imposed on the sale of any property or on any service 5 10 not taxed by the state, except the tax shall not be 5 11 imposed on the gross receipts from the sale of motor 5 12 fuel or special fuel as defined in chapter 452A, on 5 13 the gross receipts from the rental of rooms, 5 14 apartments, or sleeping quarters which are taxed under 5 15 chapter 422A during the period the hotel and motel tax 5 16 is imposed, on the gross receipts from the sale of 5 17 equipment by the state department of transportation, 5 18 on the gross receipts from the sale of self-propelled 5 19 building equipment, pile drivers, motorized 5 20 scaffolding, or attachments customarily drawn or 5 21 attached to self-propelled building equipment, pile 5 22 drivers, and motorized scaffolding, including 5 23 auxiliary attachments which improve the performance, 5 24 safety, operation, or efficiency of the equipment, and 5 25 replacement parts and are directly and primarily used 5 26 by contractors, subcontractors, and builders for new 5 27 construction, reconstruction, alterations, expansion, 5 28 or remodeling of real property or structures, and on 5 29 the gross receipts from the sale of a lottery ticket 5 30 or share in a lottery game conducted pursuant to 5 31 chapter 99E. 5 32 Sec. 205. Section 422E.3, subsection 3, Code 1999, 5 33 is amended to read as follows: 5 34 3. The tax is applicable to transactions within 5 35 the county where it is imposed and shall be collected 5 36 by all persons required to collect state gross 5 37 receipts or local excise taxes. The amount of the 5 38 sale, for purposes of determining the amount of the 5 39 tax, does not include the amount of any state gross 5 40 receipts or excise taxes or other local option sales 5 41 or excise taxes. A tax permit other than the state 5 42 tax permit required under section 422.53 or 423.10 5 43 shall not be required by local authorities." 5 44 #4. Page 39, by inserting after line 8 the 5 45 following: 5 46 " . Section 150 of this Act, amending section 5 47 422.45, subsection 2, as it relates to the 5 48 transportation of natural gas, takes effect April 1, 5 49 2000." 5 50 #5. Page 39, by inserting after line 11 the 6 1 following: 6 2 " . Sections 200, 201, 202, 203, 204, and 205 of 6 3 this Act, amending chapters 422B and 422E, take effect 6 4 May 1, 1999." 6 5 6 6 6 7 6 8 LARRY McKIBBEN 6 9 6 10 6 11 6 12 PATRICIA HARPER 6 13 6 14 6 15 6 16 JoANN JOHNSON 6 17 6 18 6 19 6 20 MICHAEL E. GRONSTAL 6 21 SF 136.502 78 6 22 mg/jw
Text: S03290 Text: S03292 Text: S03200 - S03299 Text: S Index Bills and Amendments: General Index Bill History: General Index
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