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Senate File 108

Partial Bill History

Bill Introduced: S.J. 227
Complete Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 422B.1, subsection 2, paragraphs a, b,
  1  2 and e, Code 1999, are amended to read as follows:
  1  3    a.  A city whose corporate boundaries include areas of two
  1  4 counties may impose by ordinance of its city council a local
  1  5 sales and services tax if all of the following apply:
  1  6    (1)  All At least eighty-five percent of the residents of
  1  7 the city live in one county.
  1  8    (2)  The county in which at least eighty-five percent of
  1  9 the city residents reside has held an election on the question
  1 10 of the imposition of a local sales and services tax and a
  1 11 majority of those voting on the question in the city favored
  1 12 its imposition.
  1 13    (3)  The city has entered into an agreement on the
  1 14 distribution of the sales and services tax revenues collected
  1 15 from the area where the city tax is imposed with the county
  1 16 where such area is located.
  1 17    b.  The city council of a city authorized to impose a local
  1 18 sales and services tax pursuant to paragraph "a" shall only do
  1 19 so subject to all of the following restrictions:
  1 20    (1)  The tax shall only be imposed in the area of the city
  1 21 located in the county where none not more than fifteen percent
  1 22 of its the city's residents reside.
  1 23    (2)  The tax shall be at the same rate and become effective
  1 24 at the same time as the county tax imposed in the other area
  1 25 of the city or by October 1, 1999, whichever date is the
  1 26 later.
  1 27    (3)  The tax once imposed shall continue to be imposed
  1 28 until the county-imposed tax is reduced or increased in rate
  1 29 or repealed, and then the city-imposed tax shall also be
  1 30 reduced or increased in rate or repealed in the same amount
  1 31 and be effective on the same date.
  1 32    (4)  The tax shall be imposed on the same basis as provided
  1 33 in section 422B.8 and notification requirements in section
  1 34 422B.9 apply.
  1 35    (5)  The city shall assist the department of revenue and
  2  1 finance to identify the businesses in the area which are to
  2  2 collect the city-imposed tax.  The process shall be ongoing as
  2  3 long as the city tax is imposed.
  2  4    e.  A city is not authorized to impose a local sales and
  2  5 services tax under this subsection after January 1, 1998.  A
  2  6 city that has imposed a local sales and services tax under
  2  7 this subsection on or before January 1, 1998, may continue to
  2  8 collect the tax until such time as the tax is repealed by the
  2  9 city and the fact that that area acquires more than fifteen
  2 10 percent of the city's residents after the tax is imposed shall
  2 11 not affect the imposition or collection of the tax.
  2 12    Sec. 2.  This Act, being deemed of immediate importance,
  2 13 takes effect upon enactment.  
  2 14                           EXPLANATION 
  2 15    Under present law counties impose a local option sales and
  2 16 services tax except in the case where a city is located in two
  2 17 counties and all its residents reside in one county.  Under
  2 18 this circumstance the city may impose the tax in that area of
  2 19 the city where no residents live if a county tax is imposed in
  2 20 that part of the city where all its residents reside.  This
  2 21 bill changes the requirement that all of a city's residents
  2 22 reside in one county to a requirement that at least 85 percent
  2 23 of a city's residents reside in one county at the time of
  2 24 imposition of the tax.  Under present law, the city-imposed
  2 25 tax must be imposed at the same time the county-imposed tax is
  2 26 imposed.  The bill changes this to allow a city to impose its
  2 27 tax on the later of October 1, 1999, or the date when the
  2 28 county tax is imposed.  In addition, the bill eliminates the
  2 29 sunset date under present law for which a city may impose a
  2 30 local option tax.
  2 31    The bill takes effect upon enactment.  
  2 32 LSB 1424XS 78
  2 33 mg/cf/24.3

Text: SF00107                           Text: SF00109
Text: SF00100 - SF00199                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

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