Text: S03342 Text: S03344 Text: S03300 - S03399 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend Senate File 469 as follows: 1 2 #1. Page 2, by inserting after line 24 the 1 3 following: 1 4 "Sec. 80. Section 422B.1, subsection 2, paragraph 1 5 a, subparagraphs (1) and (2), Code 1999, are amended 1 6 to read as follows: 1 7 (1)AllAt least eighty-five percent of the 1 8 residents of the city live in one county. 1 9 (2) The county in which at least eighty-five 1 10 percent of the city residents reside has held an 1 11 election on the question of the imposition of a local 1 12 sales and services tax and a majority of those voting 1 13 on the question in the city favored its imposition. 1 14 Sec. 81. Section 422B.1, subsection 2, paragraph 1 15 b, subparagraph (1), Code 1999, is amended to read as 1 16 follows: 1 17 (1) The tax shall only be imposed in the area of 1 18 the city located in the county wherenonenot more 1 19 than fifteen percent ofitsthe city's residents 1 20 reside. 1 21 Sec. 82. Section 422B.1, subsection 2, paragraph 1 22 e, Code 1999, is amended to read as follows: 1 23 e.A city is not authorized to impose a local1 24sales and services tax under this subsection after1 25January 1, 1998.A city that has imposed a local 1 26 sales and services tax under this subsectionon or1 27before January 1, 1998,may continue to collect the 1 28 tax until such time as the tax is repealed by the city 1 29 and the fact thatthatthe area acquires more than 1 30 fifteen percent of the city's residents after the tax 1 31 is imposed shall not affect the imposition or 1 32 collection of the tax. 1 33 Sec. . Section 422B.1, subsections 3, 5, 6, and 1 34 10, Code 1999, are amended to read as follows: 1 35 3. A local option tax shall be imposed only after 1 36 an election at which a majority of those voting on the 1 37 question favors imposition and shall then be imposed 1 38 until repealed as provided in subsection 6, paragraph1 39"a". If the tax is a local vehicle tax imposed by a 1 40 county, it shall apply to all incorporated and 1 41 unincorporated areas of the county. If the tax is a 1 42 local sales and services tax imposed by a county, it 1 43 shall only apply to those incorporated areas and the 1 44 unincorporated area of that county in which a majority 1 45 of those voting in the area on the tax favors its 1 46 imposition. For purposes of the local sales and 1 47 services tax, all cities contiguous to each other 1 48 shall be treated as part of one incorporated area and 1 49 the tax would be imposed in each of those contiguous 1 50 cities only if the majority of those voting in the 2 1 total area covered by the contiguous cities favors its 2 2 imposition. For purposes of the local sales and 2 3 services tax, a city is not contiguous to another city 2 4 if the only road access between the two cities is 2 5 through another state. 2 6 5. The county commissioner of elections shall 2 7 submit the question of imposition of a local option 2 8 tax at a state general election or at a special 2 9 election held at any time other than the time of a 2 10 city regular election. The election shall not be held 2 11 sooner than sixty days after publication of notice of 2 12 the ballot proposition. The ballot proposition shall 2 13 specify the type and rate of tax and in the case of a 2 14 vehicle tax the classes that will be exempt and in the 2 15 case of a local sales and services tax the date it 2 16 will be imposed. The ballot proposition shall also 2 17 specify the approximate amount of local option tax 2 18 revenues that will be used for property tax relief and 2 19 shall contain a statement as to the specific purpose 2 20 or purposes for which the revenues shall otherwise be 2 21 expended.IfThe ballot proposition shall also 2 22 specify that the local sales and services tax shall 2 23 automatically be repealed after ten years. However, 2 24 if the county board of supervisors decides under 2 25 subsection 6 to specifyaan earlier date on which the 2 26 local option sales and services tax shall 2 27 automatically be repealed,thethat date oftherepeal 2 28 shallalsobe specified on the ballot. The rate of 2 29 the vehicle tax shall be in increments of one dollar 2 30 per vehicle as set by the petition seeking to impose 2 31 the tax. The rate of a local sales and services tax 2 32 shall not be more than one percent as set by the 2 33 governing body. The state commissioner of elections 2 34 shall establish by rule the form for the ballot 2 35 proposition which form shall be uniform throughout the 2 36 state. 2 37 6. a. If a majority of those voting on the 2 38 question of imposition of a local option tax favor 2 39 imposition of a local option tax, the governing body 2 40 of that county shall impose the tax at the rate 2 41 specified for an unlimited period, in the case of a 2 42 local vehicle tax, and for a period of no more than 2 43 ten years, in the case of a local sales and services 2 44 tax. However, in the case of a local sales and 2 45 services tax, the county shall not impose the tax in 2 46 any incorporated area or the unincorporated area if 2 47 the majority of those voting on the tax in that area 2 48 did not favor its imposition. For purposes of the 2 49 local sales and services tax, all cities contiguous to 2 50 each other shall be treated as part of one 3 1 incorporated area and the tax shall be imposed in each 3 2 of those contiguous cities only if the majority of 3 3 those voting on the tax in the total area covered by 3 4 the contiguous cities favored its imposition. The 3 5 local option tax may be repealed or the rate increased 3 6 or decreased or the use thereof changed after an 3 7 election at which a majority of those voting on the 3 8 question of repeal or rate or use change favored the 3 9 repeal or rate or use change. The election at which 3 10 the question of repeal or rate or use change is 3 11 offered shall be called and held in the same manner 3 12 and under the same conditions as provided in 3 13 subsections 4 and 5 for the election on the imposition 3 14 of the local option tax. However, in the case of a 3 15 local sales and services tax where the tax has not 3 16 been imposed countywide, the question of repeal or 3 17 imposition or rate or use change shall be voted on 3 18 only by the registered voters of the areas of the 3 19 county where the tax has been imposed or has not been 3 20 imposed, as appropriate. However, the governing body 3 21 of the incorporated area or unincorporated area where 3 22 the local sales and services tax is imposed may, upon 3 23 its own motion, request the county commissioner of 3 24 elections to hold an election in the incorporated or 3 25 unincorporated area, as appropriate, on the question 3 26 of the change in use of local sales and services tax 3 27 revenues. The election may be held at any time but 3 28 not sooner than sixty days following publication of 3 29 the ballot proposition. If a majority of those voting 3 30 in the incorporated or unincorporated area on the 3 31 change in use favor the change, the governing body of 3 32 that area shall change the use to which the revenues 3 33 shall be used. The ballot proposition shall list the 3 34 present use of the revenues, the proposed use, and the 3 35 date after which revenues received will be used for 3 36 the new use. 3 37 When submitting the question of the imposition of a 3 38 local sales and services tax, the county board of 3 39 supervisors may direct that the question contain a 3 40 provision for the repeal, without election, of the 3 41 local sales and services tax on a specific date, which 3 42 date is earlier than the ten years specified in 3 43 paragraph "c" and which date shall be the end of a 3 44 calendar quarter. 3 45 b. Within ten days of the election at which a 3 46 majority of those voting on the question favors the 3 47 imposition, repeal, or change in the rate of a local 3 48 option tax, the governing body shall give written 3 49 notice to the director of revenue and finance or, in 3 50 the case of a local vehicle tax, to the director of 4 1 the department of transportation, of the result of the 4 2 election. 4 3 c. Unless earlier repealed as provided in 4 4 paragraph "a" of this subsection or subsection 9, a 4 5 local sales and services tax is repealed as follows: 4 6 (1) If the tax is initially imposed on or after 4 7 July 1, 1999, the tax is repealed ten years following 4 8 imposition. 4 9 (2) If the tax was initially imposed prior to July 4 10 1, 1999, the tax is repealed as follows: 4 11 (a) In those areas where obligations payable as 4 12 provided in section 422B.12 are not outstanding on 4 13 July 1, 1999, the tax is repealed June 30, 2009. 4 14 (b) In those areas where obligations payable as 4 15 provided in section 422B.12 are outstanding on July 1, 4 16 1999, the tax is repealed on June 30, 2009, or at the 4 17 end of the first calendar quarter following the date 4 18 the obligations are paid, whichever is later. 4 19 d. A tax may be extended beyond the applicable 4 20 repeal date in paragraph "c", if an election is held 4 21 and the voters approve the extension. The extended 4 22 tax shall be automatically repealed in ten years 4 23 unless earlier repealed. Any number of extensions are 4 24 allowed. 4 25 10. Notwithstanding subsection 9 or any other 4 26 contrary provision of this chapter, a local option 4 27 sales and services tax shall not be repealed or 4 28 reduced in rate if obligations are outstanding which 4 29 are payable as provided in section 422B.12, unless 4 30 funds sufficient to pay the principal, interest, and 4 31 premium, if any, on the outstanding obligations at and 4 32 prior to maturity have been properly set aside and 4 33 pledged for that purpose. The restriction on repeals 4 34 in this subsection does not apply to the repeal 4 35 provisions in subsection 6, paragraph "c"." 4 36 #2. Page 6, by inserting after line 33 the 4 37 following: 4 38 "Sec. . Section 422E.3, subsection 5, paragraph 4 39 c, Code 1999, is amended to read as follows: 4 40 c. The director shall remit a final payment of the 4 41 remainder of tax moneys due for the fiscal year before 4 42 November 10 of the next fiscal year. If an 4 43 overpayment has resulted during the previous fiscal 4 44 year, thefirstNovember paymentof the new fiscal4 45yearshall be adjusted to reflect any overpayment. 4 46 Sec. 102. Section 422E.3, Code 1999, is amended by 4 47 adding the following new subsection: 4 48 NEW SUBSECTION. 7. Construction contractors may 4 49 make application to the department for a refund of the 4 50 additional local sales and services tax paid under 5 1 this chapter by reason of taxes paid on goods, wares, 5 2 or merchandise under the conditions specified in 5 3 section 422B.11. The refund shall be paid by the 5 4 department from the appropriate school district's 5 5 account in the local sales and services tax fund. The 5 6 penalty provisions contained in section 422B.11, 5 7 subsection 3, shall apply regarding an erroneous 5 8 application for refund of local sales and services tax 5 9 paid under this chapter. 5 10 Sec. 103. Section 422E.3, Code 1999, is amended by 5 11 adding the following new subsection: 5 12 NEW SUBSECTION. 8. Notwithstanding section 5 13 422E.1, subsection 3, if a school district receives 5 14 local option sales and services tax for school 5 15 infrastructure revenue in an amount exceeding that 5 16 amount required to facilitate the school 5 17 infrastructure purpose or purposes stated on the 5 18 ballot proposition, the excess revenue may be expended 5 19 by the district to reduce property taxes previously 5 20 imposed pursuant to section 257.41, 257.46, 298.2, 5 21 298.4, or 298.10, or in lieu of the imposition of 5 22 additional tax pursuant to those sections. 5 23 Sec. 83. Section 422E.4, unnumbered paragraph 2, 5 24 Code 1999, is amended to read as follows: 5 25 A school district in which a local option sales tax 5 26 for school infrastructure purposes has been imposed 5 27 shall be authorized to enter into a chapter 28E 5 28 agreement with one or more cities or a county whose 5 29 boundaries encompass all or a part of the area of the 5 30 school district. A city or cities entering into a 5 31 chapter 28E agreement shall be authorized to expend 5 32 its designated portion of the local option sales and 5 33 services tax revenues for any valid purpose permitted 5 34 in this chapter or authorized by the governing body of 5 35 the city. A county entering into a chapter 28E 5 36 agreement with a school district in which a local 5 37 option sales tax for school infrastructure purposes 5 38 has been imposed shall be authorized to expend its 5 39 designated portion of the local option sales and 5 40 services tax revenues to provide property tax relief 5 41 within the boundaries of the school district located 5 42 in the county. A school district where a local option 5 43 sales and services tax is imposed is also authorized 5 44 to enter into a chapter 28E agreement with another 5 45 school district which is located partially or entirely 5 46 in or is contiguous to the county where the tax is 5 47 imposed. The school district shall only expend its 5 48 designated portion of the local option sales and 5 49 services tax for infrastructure purposes." 5 50 #3. Page 7, by inserting after line 28 the 6 1 following: 6 2 " . Sections 102 and 103 of this Act are 6 3 retroactively applicable to July 1, 1998. 6 4 . Sections 80, 81, 82, and 83 of this Act, 6 5 being deemed of immediate importance, take effect upon 6 6 enactment." 6 7 #4. Title page, line 7, by striking the words "and 6 8 including" and inserting the following: "allowing 6 9 cities in more than one county to impose the tax, 6 10 providing for refunds of tax payable to construction 6 11 contractors, allowing for 28E agreements to be entered 6 12 into between school districts and counties or other 6 13 school districts, and providing for utilization of 6 14 excess revenue for property tax reduction, and 6 15 including retroactive applicability and". 6 16 6 17 6 18 6 19 MIKE CONNOLLY 6 20 6 21 6 22 6 23 JoANN JOHNSON 6 24 6 25 6 26 6 27 NANCY BOETTGER 6 28 SF 469.303 78 6 29 mg/cf
Text: S03342 Text: S03344 Text: S03300 - S03399 Text: S Index Bills and Amendments: General Index Bill History: General Index
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