Text: SF00332 Text: SF00334 Text: SF00300 - SF00399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422E.3, subsection 5, unnumbered
1 2 paragraph 1, Code 1999, is amended by striking the unnumbered
1 3 paragraph and inserting in lieu thereof the following:
1 4 If more than one school district, or a portion of more than
1 5 one school district, is located within the county, tax
1 6 receipts shall be remitted to each school district or portion
1 7 of a school district in which the county tax is imposed in a
1 8 pro rata share based upon the ratio which the percentage of
1 9 pupils attending school within the portion of the school
1 10 district located within the county imposing the tax bears to
1 11 the percentage of pupils attending school throughout the
1 12 entire county. The department of education shall report the
1 13 attendance counts for school districts located in counties
1 14 imposing the local option sales tax for school infrastructure
1 15 annually by October 1 to the department of management, which
1 16 shall determine the applicable attendance percentages and
1 17 forward the percentages to the director of the department of
1 18 management by March 1, annually, for purposes of supplying
1 19 estimated tax payment figures and making estimated tax
1 20 payments pursuant to this section for the following fiscal
1 21 year.
1 22 Sec. 2. EFFECTIVE DATE AND RETROACTIVE APPLICABILITY.
1 23 This Act, being deemed of immediate importance, takes effect
1 24 upon enactment and is retroactively applicable to July 1,
1 25 1998.
1 26 EXPLANATION
1 27 This bill relates to the allocation of local option sales
1 28 tax for school infrastructure revenue. The bill provides that
1 29 where more than one school district, or a portion of more than
1 30 one school district, is located within a county, the tax
1 31 receipts will be allocated based on the ratio which the
1 32 percentage of pupils attending school within the portion of
1 33 the school district located within the county imposing the tax
1 34 bears to the percentage of pupils attending school throughout
1 35 the entire county. This attendance-based proportion differs
2 1 from the previous allocation based on the proportion of actual
2 2 enrollment residing in a school district or portion of a
2 3 school district. The bill provides that the department of
2 4 education will report the attendance counts for school
2 5 districts located in counties imposing the local option sales
2 6 tax for school infrastructure annually by October 1 to the
2 7 department of management, which will determine the applicable
2 8 attendance percentages and forward the percentages to the
2 9 director of the department of management by March 1, annually,
2 10 for purposes of supplying estimated tax payment figures and
2 11 making estimated tax payments pursuant to this section for the
2 12 following fiscal year.
2 13 The bill takes effect upon enactment and applies
2 14 retroactively to July 1, 1998.
2 15 LSB 2978SS 78
2 16 rn/gg/8
Text: SF00332 Text: SF00334 Text: SF00300 - SF00399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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