Text: S03339 Text: S03341 Text: S03300 - S03399 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 13, by inserting after line 35 the 1 3 following: 1 4 "Sec. . Section 422B.1, subsections 3, 5, 6, 1 5 and 10, Code 1999, are amended to read as follows: 1 6 3. A local option tax shall be imposed only after 1 7 an election at which a majority of those voting on the 1 8 question favors imposition and shall then be imposed 1 9 until repealed as provided in subsection 6, paragraph1 10"a". If the tax is a local vehicle tax imposed by a 1 11 county, it shall apply to all incorporated and 1 12 unincorporated areas of the county. If the tax is a 1 13 local sales and services tax imposed by a county, it 1 14 shall only apply to those incorporated areas and the 1 15 unincorporated area of that county in which a majority 1 16 of those voting in the area on the tax favors its 1 17 imposition. For purposes of the local sales and 1 18 services tax, all cities contiguous to each other 1 19 shall be treated as part of one incorporated area and 1 20 the tax would be imposed in each of those contiguous 1 21 cities only if the majority of those voting in the 1 22 total area covered by the contiguous cities favors its 1 23 imposition. For purposes of the local sales and 1 24 services tax, a city is not contiguous to another city 1 25 if the only road access between the two cities is 1 26 through another state. 1 27 5. The county commissioner of elections shall 1 28 submit the question of imposition of a local option 1 29 tax at a state general election or at a special 1 30 election held at any time other than the time of a 1 31 city regular election. The election shall not be held 1 32 sooner than sixty days after publication of notice of 1 33 the ballot proposition. The ballot proposition shall 1 34 specify the type and rate of tax and in the case of a 1 35 vehicle tax the classes that will be exempt and in the 1 36 case of a local sales and services tax the date it 1 37 will be imposed. The ballot proposition shall also 1 38 specify the approximate amount of local option tax 1 39 revenues that will be used for property tax relief and 1 40 shall contain a statement as to the specific purpose 1 41 or purposes for which the revenues shall otherwise be 1 42 expended.IfThe ballot proposition shall also 1 43 specify that the local sales and services tax shall 1 44 automatically be repealed after ten years. However, 1 45 if the county board of supervisors decides under 1 46 subsection 6 to specifyaan earlier date on which the 1 47 local option sales and services tax shall 1 48 automatically be repealed,thethat date oftherepeal 1 49 shallalsobe specified on the ballot. The rate of 1 50 the vehicle tax shall be in increments of one dollar 2 1 per vehicle as set by the petition seeking to impose 2 2 the tax. The rate of a local sales and services tax 2 3 shall not be more than one percent as set by the 2 4 governing body. The state commissioner of elections 2 5 shall establish by rule the form for the ballot 2 6 proposition which form shall be uniform throughout the 2 7 state. 2 8 6. a. If a majority of those voting on the 2 9 question of imposition of a local option tax favor 2 10 imposition of a local option tax, the governing body 2 11 of that county shall impose the tax at the rate 2 12 specified for an unlimited period, in the case of a 2 13 local vehicle tax, and for a period of no more than 2 14 ten years, in the case of a local sales and services 2 15 tax. However, in the case of a local sales and 2 16 services tax, the county shall not impose the tax in 2 17 any incorporated area or the unincorporated area if 2 18 the majority of those voting on the tax in that area 2 19 did not favor its imposition. For purposes of the 2 20 local sales and services tax, all cities contiguous to 2 21 each other shall be treated as part of one 2 22 incorporated area and the tax shall be imposed in each 2 23 of those contiguous cities only if the majority of 2 24 those voting on the tax in the total area covered by 2 25 the contiguous cities favored its imposition. The 2 26 local option tax may be repealed or the rate increased 2 27 or decreased or the use thereof changed after an 2 28 election at which a majority of those voting on the 2 29 question of repeal or rate or use change favored the 2 30 repeal or rate or use change. The election at which 2 31 the question of repeal or rate or use change is 2 32 offered shall be called and held in the same manner 2 33 and under the same conditions as provided in 2 34 subsections 4 and 5 for the election on the imposition 2 35 of the local option tax. However, in the case of a 2 36 local sales and services tax where the tax has not 2 37 been imposed countywide, the question of repeal or 2 38 imposition or rate or use change shall be voted on 2 39 only by the registered voters of the areas of the 2 40 county where the tax has been imposed or has not been 2 41 imposed, as appropriate. However, the governing body 2 42 of the incorporated area or unincorporated area where 2 43 the local sales and services tax is imposed may, upon 2 44 its own motion, request the county commissioner of 2 45 elections to hold an election in the incorporated or 2 46 unincorporated area, as appropriate, on the question 2 47 of the change in use of local sales and services tax 2 48 revenues. The election may be held at any time but 2 49 not sooner than sixty days following publication of 2 50 the ballot proposition. If a majority of those voting 3 1 in the incorporated or unincorporated area on the 3 2 change in use favor the change, the governing body of 3 3 that area shall change the use to which the revenues 3 4 shall be used. The ballot proposition shall list the 3 5 present use of the revenues, the proposed use, and the 3 6 date after which revenues received will be used for 3 7 the new use. 3 8 When submitting the question of the imposition of a 3 9 local sales and services tax, the county board of 3 10 supervisors may direct that the question contain a 3 11 provision for the repeal, without election, of the 3 12 local sales and services tax on a specific date, which 3 13 date is earlier than the ten years specified in 3 14 paragraph "c" and which date shall be the end of a 3 15 calendar quarter. 3 16 b. Within ten days of the election at which a 3 17 majority of those voting on the question favors the 3 18 imposition, repeal, or change in the rate of a local 3 19 option tax, the governing body shall give written 3 20 notice to the director of revenue and finance or, in 3 21 the case of a local vehicle tax, to the director of 3 22 the department of transportation, of the result of the 3 23 election. 3 24 c. Unless earlier repealed as provided in 3 25 paragraph "a" of this subsection or subsection 9, a 3 26 local sales and services tax is repealed as follows: 3 27 (1) If the tax is initially imposed on or after 3 28 July 1, 1999, the tax is repealed ten years following 3 29 imposition. 3 30 (2) If the tax was initially imposed prior to July 3 31 1, 1999, the tax is repealed as follows: 3 32 (a) In those areas where obligations payable as 3 33 provided in section 422B.12 are not outstanding on 3 34 July 1, 1999, the tax is repealed June 30, 2009. 3 35 (b) In those areas where obligations payable as 3 36 provided in section 422B.12 are outstanding on July 1, 3 37 1999, the tax is repealed on June 30, 2009, or at the 3 38 end of the first calendar quarter following the date 3 39 the obligations are paid, whichever is later. 3 40 d. A tax may be extended beyond the applicable 3 41 repeal date in paragraph "c", if an election is held 3 42 and the voters approve the extension. The extended 3 43 tax shall be automatically repealed in ten years 3 44 unless earlier repealed. Any number of extensions are 3 45 allowed. 3 46 10. Notwithstanding subsection 9 or any other 3 47 contrary provision of this chapter, a local option 3 48 sales and services tax shall not be repealed or 3 49 reduced in rate if obligations are outstanding which 3 50 are payable as provided in section 422B.12, unless 4 1 funds sufficient to pay the principal, interest, and 4 2 premium, if any, on the outstanding obligations at and 4 3 prior to maturity have been properly set aside and 4 4 pledged for that purpose. The restriction on repeals 4 5 in this subsection does not apply to the repeal 4 6 provisions in subsection 6, paragraph "c"." 4 7 #2. Page 14, by inserting after line 24 the 4 8 following: 4 9 "Sec. 102. Section 422E.3, subsection 2, Code 4 10 1999, is amended to read as follows: 4 11 2. The tax shall be imposed on the same basis as 4 12 the state sales and services tax and shall not be 4 13 imposed on the sale of any property or on any service 4 14 not taxed by the state, except the tax shall not be 4 15 imposed on the gross receipts from the sale of natural 4 16 gas or electric energy in a city or county where the 4 17 gross receipts are subject to a franchise fee or user 4 18 fee during the period the franchise or user fee is 4 19 imposed, on the gross receipts from the sale of motor 4 20 fuel or special fuel as defined in chapter 452A, on 4 21 the gross receipts from the rental of rooms, 4 22 apartments, or sleeping quarters which are taxed under 4 23 chapter 422A during the period the hotel and motel tax 4 24 is imposed, on the gross receipts from the sale of 4 25 equipment by the state department of transportation, 4 26 and on the gross receipts from the sale of a lottery 4 27 ticket or share in a lottery game conducted pursuant 4 28 to chapter 99E. 4 29 Sec. . Section 422E.3, subsection 5, paragraph 4 30 c, Code 1999, is amended to read as follows: 4 31 c. The director shall remit a final payment of the 4 32 remainder of tax moneys due for the fiscal year before 4 33 November 10 of the next fiscal year. If an 4 34 overpayment has resulted during the previous fiscal 4 35 year, thefirstNovember paymentof the new fiscal4 36yearshall be adjusted to reflect any overpayment. 4 37 Sec. 103. Section 422E.3, Code 1999, is amended by 4 38 adding the following new subsection: 4 39 NEW SUBSECTION. 7. Construction contractors may 4 40 make application to the department for a refund of the 4 41 additional local sales and services tax paid under 4 42 this chapter by reason of taxes paid on goods, wares, 4 43 or merchandise under the conditions specified in 4 44 section 422B.11. The refund shall be paid by the 4 45 department from the appropriate school district's 4 46 account in the local sales and services tax fund. The 4 47 penalty provisions contained in section 422B.11, 4 48 subsection 3, shall apply regarding an erroneous 4 49 application for refund of local sales and services tax 4 50 paid under this chapter. 5 1 Sec. 104. Section 422E.3, Code 1999, is amended by 5 2 adding the following new subsection: 5 3 NEW SUBSECTION. 8. Notwithstanding section 5 4 422E.1, subsection 3, if a school district receives 5 5 local option sales and services tax for school 5 6 infrastructure revenue in an amount exceeding that 5 7 amount required to facilitate the school 5 8 infrastructure purpose or purposes stated on the 5 9 ballot proposition, the excess revenue may be expended 5 10 by the district to reduce property taxes previously 5 11 imposed pursuant to section 257.41, 257.46, 298.2, 5 12 298.4, or 298.10, or in lieu of the imposition of 5 13 additional tax pursuant to those sections. 5 14 Sec. . Section 422E.4, unnumbered paragraph 2, 5 15 Code 1999, is amended to read as follows: 5 16 A school district in which a local option sales tax 5 17 for school infrastructure purposes has been imposed 5 18 shall be authorized to enter into a chapter 28E 5 19 agreement with one or more cities or a county whose 5 20 boundaries encompass all or a part of the area of the 5 21 school district. A city or cities entering into a 5 22 chapter 28E agreement shall be authorized to expend 5 23 its designated portion of the local option sales and 5 24 services tax revenues for any valid purpose permitted 5 25 in this chapter or authorized by the governing body of 5 26 the city. A county entering into a chapter 28E 5 27 agreement with a school district in which a local 5 28 option sales tax for school infrastructure purposes 5 29 has been imposed shall be authorized to expend its 5 30 designated portion of the local option sales and 5 31 services tax revenues to provide property tax relief 5 32 within the boundaries of the school district located 5 33 in the county. A school district where a local option 5 34 sales and services tax is imposed is also authorized 5 35 to enter into a chapter 28E agreement with another 5 36 school district which is located partially or entirely 5 37 in or is contiguous to the county where the tax is 5 38 imposed. The school district shall only expend its 5 39 designated portion of the local option sales and 5 40 services tax for infrastructure purposes. A school 5 41 district shall be authorized to enter into a chapter 5 42 28E agreement pursuant to this section, for ballot 5 43 propositions published on or after the effective date 5 44 of this section of this Act, only if the ballot 5 45 proposition concerning imposition of the tax included 5 46 entering into a chapter 28E agreement as a potential 5 47 use of the revenue." 5 48 #3. Page 39, by inserting after line 11 the 5 49 following: 5 50 "Sec. . Sections 102, 103, and 104 of this Act 6 1 are retroactively applicable to July 1, 1998." 6 2 6 3 6 4 6 5 MIKE CONNOLLY 6 6 SF 136.504 78 6 7 mg/jw
Text: S03339 Text: S03341 Text: S03300 - S03399 Text: S Index Bills and Amendments: General Index Bill History: General Index
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