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PAG LIN 1 1 Section 1. Section 422B.1, subsections 3, 5, 6, and 10, 1 2 Code 1999, are amended to read as follows: 1 3 3. A local option tax shall be imposed only after an 1 4 election at which a majority of those voting on the question 1 5 favors imposition and shall then be imposed until repealed as 1 6 provided in subsection 6, paragraph "a". If the tax is a 1 7 local vehicle tax imposed by a county, it shall apply to all 1 8 incorporated and unincorporated areas of the county. If the 1 9 tax is a local sales and services tax imposed by a county, it 1 10 shall only apply to those incorporated areas and the 1 11 unincorporated area of that county in which a majority of 1 12 those voting in the area on the tax favors its imposition. 1 13 For purposes of the local sales and services tax, all cities 1 14 contiguous to each other shall be treated as part of one 1 15 incorporated area and the tax would be imposed in each of 1 16 those contiguous cities only if the majority of those voting 1 17 in the total area covered by the contiguous cities favors its 1 18 imposition. For purposes of the local sales and services tax, 1 19 a city is not contiguous to another city if the only road 1 20 access between the two cities is through another state. 1 21 5. The county commissioner of elections shall submit the 1 22 question of imposition of a local option tax at a state 1 23 general election or at a special election held at any time 1 24 other than the time of a city regular election. The election 1 25 shall not be held sooner than sixty days after publication of 1 26 notice of the ballot proposition. The ballot proposition 1 27 shall specify the type and rate of tax and in the case of a 1 28 vehicle tax the classes that will be exempt and in the case of 1 29 a local sales and services tax the date it will be imposed. 1 30 The ballot proposition shall also specify the approximate 1 31 amount of local option tax revenues that will be used for 1 32 property tax relief and shall contain a statement as to the 1 33 specific purpose or purposes for which the revenues shall 1 34 otherwise be expended.IfThe ballot proposition shall also 1 35 specify that the local sales and services tax shall 2 1 automatically be repealed after ten years. However, if the 2 2 county board of supervisors decides under subsection 6 to 2 3 specifyaan earlier date on which the local option sales and 2 4 services tax shall automatically be repealed,thethat date of 2 5therepeal shallalsobe specified on the ballot. The rate of 2 6 the vehicle tax shall be in increments of one dollar per 2 7 vehicle as set by the petition seeking to impose the tax. The 2 8 rate of a local sales and services tax shall not be more than 2 9 one percent as set by the governing body. The state 2 10 commissioner of elections shall establish by rule the form for 2 11 the ballot proposition which form shall be uniform throughout 2 12 the state. 2 13 6. a. If a majority of those voting on the question of 2 14 imposition of a local option tax favor imposition of a local 2 15 option tax, the governing body of that county shall impose the 2 16 tax at the rate specified for an unlimited period, in the case 2 17 of a local vehicle tax, and for a period of no more than ten 2 18 years, in the case of a local sales and services tax. 2 19 However, in the case of a local sales and services tax, the 2 20 county shall not impose the tax in any incorporated area or 2 21 the unincorporated area if the majority of those voting on the 2 22 tax in that area did not favor its imposition. For purposes 2 23 of the local sales and services tax, all cities contiguous to 2 24 each other shall be treated as part of one incorporated area 2 25 and the tax shall be imposed in each of those contiguous 2 26 cities only if the majority of those voting on the tax in the 2 27 total area covered by the contiguous cities favored its 2 28 imposition. The local option tax may be repealed or the rate 2 29 increased or decreased or the use thereof changed after an 2 30 election at which a majority of those voting on the question 2 31 of repeal or rate or use change favored the repeal or rate or 2 32 use change. The election at which the question of repeal or 2 33 rate or use change is offered shall be called and held in the 2 34 same manner and under the same conditions as provided in 2 35 subsections 4 and 5 for the election on the imposition of the 3 1 local option tax. However, in the case of a local sales and 3 2 services tax where the tax has not been imposed countywide, 3 3 the question of repeal or imposition or rate or use change 3 4 shall be voted on only by the registered voters of the areas 3 5 of the county where the tax has been imposed or has not been 3 6 imposed, as appropriate. However, the governing body of the 3 7 incorporated area or unincorporated area where the local sales 3 8 and services tax is imposed may, upon its own motion, request 3 9 the county commissioner of elections to hold an election in 3 10 the incorporated or unincorporated area, as appropriate, on 3 11 the question of the change in use of local sales and services 3 12 tax revenues. The election may be held at any time but not 3 13 sooner than sixty days following publication of the ballot 3 14 proposition. If a majority of those voting in the 3 15 incorporated or unincorporated area on the change in use favor 3 16 the change, the governing body of that area shall change the 3 17 use to which the revenues shall be used. The ballot 3 18 proposition shall list the present use of the revenues, the 3 19 proposed use, and the date after which revenues received will 3 20 be used for the new use. 3 21 When submitting the question of the imposition of a local 3 22 sales and services tax, the county board of supervisors may 3 23 direct that the question contain a provision for the repeal, 3 24 without election, of the local sales and services tax on a 3 25 specific date, which date is earlier than the ten years 3 26 specified in paragraph "c" and which date shall be the end of 3 27 a calendar quarter. 3 28 b. Within ten days of the election at which a majority of 3 29 those voting on the question favors the imposition, repeal, or 3 30 change in the rate of a local option tax, the governing body 3 31 shall give written notice to the director of revenue and 3 32 finance or, in the case of a local vehicle tax, to the 3 33 director of the department of transportation, of the result of 3 34 the election. 3 35 c. Unless earlier repealed as provided in paragraph "a" of 4 1 this subsection or subsection 9, a local sales and services 4 2 tax is repealed as follows: 4 3 (1) If the tax is initially imposed on or after July 1, 4 4 1999, the tax is repealed ten years following imposition. 4 5 (2) If the tax was initially imposed prior to July 1, 4 6 1999, the tax is repealed as follows: 4 7 (a) In those areas where obligations payable as provided 4 8 in section 422B.12 are not outstanding on July 1, 1999, the 4 9 tax is repealed June 30, 2009. 4 10 (b) In those areas where obligations payable as provided 4 11 in section 422B.12 are outstanding on July 1, 1999, the tax is 4 12 repealed on June 30, 2009, or at the end of the first calendar 4 13 quarter following the date the obligations are paid, whichever 4 14 is later. 4 15 d. A tax may be extended beyond the applicable repeal date 4 16 in paragraph "c", if an election is held and the voters 4 17 approve the extension. The extended tax shall be 4 18 automatically repealed in ten years unless earlier repealed. 4 19 Any number of extensions are allowed. 4 20 10. Notwithstanding subsection 9 or any other contrary 4 21 provision of this chapter, a local option sales and services 4 22 tax shall not be repealed or reduced in rate if obligations 4 23 are outstanding which are payable as provided in section 4 24 422B.12, unless funds sufficient to pay the principal, 4 25 interest, and premium, if any, on the outstanding obligations 4 26 at and prior to maturity have been properly set aside and 4 27 pledged for that purpose. The restriction on repeals in this 4 28 subsection does not apply to the repeal provisions in 4 29 subsection 6, paragraph "c". 4 30 EXPLANATION 4 31 The bill provides for an automatic repeal of a local option 4 32 sales and services tax in 10 years if the tax is initially 4 33 imposed or extended on or after July 1, 1999. If a tax is 4 34 already imposed on July 1, 1999, then the tax is repealed 10 4 35 years after July 1, 1999, in those areas with no obligations 5 1 outstanding which are payable from the tax revenues. For 5 2 those areas with such obligations outstanding, the tax is 5 3 repealed 10 years after July 1, 1999, or when the obligations 5 4 are paid, whichever is later. Taxes may be successively 5 5 extended beyond the repeal for up to another 10 years upon 5 6 election at which the voters approve the extension. 5 7 LSB 1062SC 78 5 8 mg/cf/24.1
Text: SSB01213 Text: SSB01215 Text: SSB01200 - SSB01299 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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