Text: S03497 Text: S03499 Text: S03400 - S03499 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend Senate File 469, as amended, passed, and 1 2 reprinted by the Senate, as follows: 1 3 #1. Page 3, line 9, by striking the figure "2002" 1 4 and inserting the following: "2000". 1 5 #2. Page 3, line 11, by striking the figure "2002" 1 6 and inserting the following: "2000". 1 7 #3. By striking page 3, line 16, through page 7, 1 8 line 9. 1 9 #4. Page 9, by inserting after line 17 the 1 10 following: 1 11 "Sec. . Section 422B.1, subsection 6, paragraph 1 12 b, Code 1999, is amended to read as follows: 1 13 b. Within ten days of the election at which a 1 14 majority of those voting on the question favors the 1 15 imposition, repeal, or change in the rate of a local 1 16 option tax, thegoverning bodycounty auditor shall 1 17 give written notice by sending a copy of the abstract 1 18 of the ballot from the favorable election to the 1 19 director of revenue and finance or, in the case of a 1 20 local vehicle tax, to the director of the department 1 21 of transportation, of the result of the election." 1 22 #5. Page 10, by inserting after line 1 the 1 23 following: 1 24 "Sec. . Section 422B.8, unnumbered paragraph 1, 1 25 Code 1999, is amended to read as follows: 1 26 A local sales and services tax at the rate of not 1 27 more than one percent may be imposed by a county on 1 28 the gross receipts taxed by the state under chapter 1 29 422, division IV. A local sales and services tax 1 30 shall be imposed on the same basis as the state sales 1 31 and services tax and may not be imposed on the sale of 1 32 any property or on any service not taxed by the state, 1 33 except the tax shall not be imposed on the gross 1 34 receipts from the sale of motor fuel or special fuel 1 35 as defined in chapter 452A, on the gross receipts from 1 36 the rental of rooms, apartments, or sleeping quarters 1 37 which are taxed under chapter 422A during the period 1 38 the hotel and motel tax is imposed, on the gross 1 39 receipts from the sale of natural gas or electric 1 40 energy in a city or county where the gross receipts 1 41 are subject to a franchise fee or user fee during the 1 42 period the franchise or user fee is imposed, on the 1 43 gross receipts from the sale of equipment by the state 1 44 department of transportation, and on the gross 1 45 receipts from the sale of a lottery ticket or share in 1 46 a lottery game conducted pursuant to chapter 99E. A 1 47 local sales and services tax is applicable to 1 48 transactions within those incorporated and 1 49 unincorporated areas of the county where it is imposed 1 50 and shall be collected by all persons required to 2 1 collect state gross receipts taxes. However, a person 2 2 required to collect state retail sales tax under 2 3 chapter 422, division IV, is not required to collect 2 4 local sales and services tax on transactions delivered 2 5 within the area where the local sales and services tax 2 6 is imposed unless the person has physical presence in 2 7 that taxing area. All cities contiguous to each other 2 8 shall be treated as part of one incorporated area and 2 9 the tax would be imposed in each of those contiguous 2 10 cities only if the majority of those voting in the 2 11 total area covered by the contiguous cities favor its 2 12 imposition." 2 13 #6. Page 10, by inserting after line 20 the 2 14 following: 2 15 "Sec. . Section 422B.10, subsection 3, Code 2 16 1999, is amended by adding the following new 2 17 paragraph: 2 18 NEW PARAGRAPH. c. If a subsequent certified 2 19 census exists which modifies that most recent 2 20 certified federal census for a participating 2 21 jurisdiction under paragraphs "a" and "b", the 2 22 computations under paragraphs "a" and "b" shall 2 23 utilize the subsequent certified census in the 2 24 distribution formula under rules established by the 2 25 director of revenue and finance." 2 26 #7. Page 11, by inserting after line 18 the 2 27 following: 2 28 "Sec. . Section 422E.2, subsection 4, paragraph 2 29 b, unnumbered paragraph 1, Code 1999, is amended to 2 30 read as follows: 2 31 Within ten days of the election at which a majority 2 32 of those voting on the question favors the imposition, 2 33 repeal, or change in the rate of the tax, the county 2 34board of supervisorsauditor shall give written notice 2 35 by sending a copy of the abstract of ballot from the 2 36 favorable election to the director of revenue and 2 37 finance of the result of the election. Election costs 2 38 shall be apportioned among school districts within the 2 39 county on a pro rata basis in proportion to the number 2 40 of registered voters in each school district and the 2 41 total number of registered voters in all of the school 2 42 districts within the county. 2 43 Sec. . Section 422E.3, subsection 3, Code 1999, 2 44 is amended to read as follows: 2 45 3. The tax is applicable to transactions within 2 46 the county where it is imposed and shall be collected 2 47 by all persons required to collect state gross 2 48 receipts taxes. However, a person required to collect 2 49 state retail sales tax under chapter 422, division IV, 2 50 is not required to collect local sales and services 3 1 tax on transactions delivered within the area where 3 2 the local sales and services tax is imposed unless the 3 3 person has physical presence in that taxing area. The 3 4 amount of the sale, for purposes of determining the 3 5 amount of the tax, does not include the amount of any 3 6 state gross receipts taxes or other local option sales 3 7 taxes. A tax permit other than the state tax permit 3 8 required under section 422.53 shall not be required by 3 9 local authorities." 3 10 #8. Page 13, by striking line 23 and inserting the 3 11 following: 3 12 "3. Sections 15 and 16 of this Act, being deemed 3 13 of immediate importance, take effect upon enactment 3 14 and apply retroactively to". 3 15 #9. Page 13, line 25, by striking the word and 3 16 figures "7, and 16" and inserting the following: "and 3 17 7". 3 18 #10. By renumbering, relettering, or redesignating 3 19 and correcting internal references as necessary. 3 20 SF 469H 3 21 mg/jg/25
Text: S03497 Text: S03499 Text: S03400 - S03499 Text: S Index Bills and Amendments: General Index Bill History: General Index
© 2000 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Fri Mar 3 13:35:02 CST 2000
URL: /DOCS/GA/78GA/Legislation/S/03400/S03498/000303.html
jhf