Text: HF00239                           Text: HF00241
Text: HF00200 - HF00299                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

House File 240

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 422B.1, subsection 3, Code 2001, is
  1  2 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  1  5 favors imposition and shall then be imposed until repealed as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" 9.  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    Sec. 2.  Section 422B.1, subsection 4, paragraph a, Code
  1 22 2001, is amended to read as follows:
  1 23    a.  A county board of supervisors shall direct within
  1 24 thirty days the county commissioner of elections to submit the
  1 25 question of imposition of a local vehicle tax or a local sales
  1 26 and services tax to the registered voters of the incorporated
  1 27 and unincorporated areas of the county upon receipt of a
  1 28 petition, requesting imposition of a local vehicle tax or a
  1 29 local sales and services tax, signed by eligible electors of
  1 30 the whole county equal in number to five percent of the
  1 31 persons in the whole county who voted at the last preceding
  1 32 state general election.  In the case of a local vehicle tax,
  1 33 the petition requesting imposition shall specify the rate of
  1 34 tax and the classes, if any, that are to be exempt.  If more
  1 35 than one valid petition is received, the earliest received
  2  1 petition shall be used.
  2  2    Sec. 3.  Section 422B.1, subsection 4, Code 2001, is
  2  3 amended by adding the following new paragraph:
  2  4    NEW PARAGRAPH.  c.  If more than one petition or motion
  2  5 meeting the requirements of this subsection for holding an
  2  6 election on the imposition of a local option tax is received
  2  7 or adopted by the board of supervisors, the earliest received
  2  8 petition or adopted motion shall be used.
  2  9    Sec. 4.  Section 422B.1, subsection 5, Code 2001, is
  2 10 amended to read as follows:
  2 11    5.  The county commissioner of elections shall submit the
  2 12 question of imposition of a local option tax at a state
  2 13 general election or at a special election held at any time
  2 14 other than the time of a city regular election.  The election
  2 15 shall not be held sooner than sixty days after publication of
  2 16 notice of the ballot proposition.  The ballot proposition
  2 17 shall specify the type and rate of tax and in the case of a
  2 18 vehicle tax the classes that will be exempt and in the case of
  2 19 a local sales and services tax the date it will be imposed
  2 20 which date shall not be earlier than ninety days following the
  2 21 election.  The ballot proposition shall also specify the
  2 22 approximate amount of local option tax revenues that will be
  2 23 used for property tax relief and shall contain a statement as
  2 24 to the specific purpose or purposes use or uses for which the
  2 25 revenues shall otherwise be expended.  If the county board of
  2 26 supervisors decides under subsection 6 to specify or the
  2 27 petition specifies a date on which the local option sales and
  2 28 services tax shall automatically be repealed, the date of the
  2 29 repeal shall also be specified on the ballot.  The rate of the
  2 30 vehicle tax shall be in increments of one dollar per vehicle
  2 31 as set by the petition seeking to impose the tax.  The rate of
  2 32 a local sales and services tax shall not be more than one
  2 33 percent as set by the governing body.  The state commissioner
  2 34 of elections shall establish by rule the form for the ballot
  2 35 proposition which form shall be uniform throughout the state.
  3  1    If a conflict exists between the content of the petition
  3  2 containing the appropriate number of signatures, including
  3  3 revenue allocation and repeal date, and the directions
  3  4 provided to the commissioner of elections by the board of
  3  5 supervisors, the content of the ballot shall be substantially
  3  6 similar to the content of the petition.
  3  7    Sec. 5.  Section 422B.1, subsection 6, Code 2001, is
  3  8 amended to read as follows:
  3  9    6.  a.  If a majority of those voting on the question of
  3 10 imposition of a local option tax favor favors imposition of a
  3 11 local option tax, the governing body of that county shall
  3 12 impose the tax at the rate specified for an unlimited period
  3 13 unless a date of repeal is specified on the ballot.  The
  3 14 revenues from the local option tax shall be expended for the
  3 15 use and in the manner specified on the most recent ballot
  3 16 receiving approval of the incorporated or unincorporated area,
  3 17 as appropriate.  However, in the case of a local sales and
  3 18 services tax, the county shall not impose the tax in any
  3 19 incorporated area or the unincorporated area if the majority
  3 20 of those voting on the tax in that area did not favor its
  3 21 imposition.  For purposes of the local sales and services tax,
  3 22 all cities contiguous to each other shall be treated as part
  3 23 of one incorporated area and the tax shall be imposed in each
  3 24 of those contiguous cities only if the majority of those
  3 25 voting on the tax in the total area covered by the contiguous
  3 26 cities favored its imposition.  The local option tax may be
  3 27 repealed or the rate increased or decreased or the use thereof
  3 28 changed after an election at which a majority of those voting
  3 29 on the question of repeal or rate or use change favored the
  3 30 repeal or rate or use change.  The date on which the repeal,
  3 31 rate, or use change is to take effect shall not be earlier
  3 32 than ninety days following the election.  The election at
  3 33 which the question of repeal or rate or use change is offered
  3 34 shall be called and held in the same manner and under the same
  3 35 conditions as provided in subsections 4 and 5 for the election
  4  1 on the imposition of the local option tax.  However, in the
  4  2 case of a local sales and services tax where the tax has not
  4  3 been imposed countywide, the question of repeal or imposition
  4  4 or rate or use change shall be voted on only by the registered
  4  5 voters of the areas of the county where the tax has been
  4  6 imposed or has not been imposed, as appropriate.  However, the
  4  7 governing body of the incorporated area or unincorporated area
  4  8 where the local sales and services tax is imposed may, upon
  4  9 its own motion, request the county commissioner of elections
  4 10 to hold an election in the incorporated or unincorporated
  4 11 area, as appropriate, on the question of the change in use of
  4 12 local sales and services tax revenues.  The election may be
  4 13 held at any time but not sooner than sixty days following
  4 14 publication of the ballot proposition.  If a majority of those
  4 15 voting in the incorporated or unincorporated area on the
  4 16 change in use favor the change, the governing body of that
  4 17 area shall change the use to which the revenues shall be used.
  4 18 The ballot proposition shall list the present use of the
  4 19 revenues, the proposed use, and the date after which revenues
  4 20 received will be used for the new use.
  4 21    When submitting the question of the imposition of a local
  4 22 sales and services tax, the county board of supervisors may
  4 23 direct that the question contain a provision for the repeal,
  4 24 without election, of the local sales and services tax on a
  4 25 specific date, which date shall be as provided in section
  4 26 422B.9, subsection 1.
  4 27    b.  Within ten days of the election at which a majority of
  4 28 those voting on the question favors the imposition, repeal, or
  4 29 change in the rate of a local option tax, the county auditor
  4 30 shall give written notice by sending a copy of the abstract of
  4 31 the votes from the favorable election to the director of
  4 32 revenue and finance or, in the case of a local vehicle tax, to
  4 33 the director of the department of transportation, of the
  4 34 result of the election.
  4 35    Sec. 6.  Section 422B.1, subsection 7, unnumbered paragraph
  5  1 1, Code 2001, is amended by striking the unnumbered paragraph.
  5  2    Sec. 7.  Section 422B.1, subsection 8, Code 2001, is
  5  3 amended to read as follows:
  5  4    8.  Local option taxes The local option tax authorized to
  5  5 be imposed as provided in this chapter are is a local sales
  5  6 and services tax and a local vehicle tax.  The rate of the tax
  5  7 shall be in increments of one dollar per vehicle for a vehicle
  5  8 tax as set on the petition seeking to impose the vehicle tax.
  5  9 The rate of a local sales and services tax shall not be more
  5 10 than one percent as set by the governing body.
  5 11    Sec. 8.  Section 422B.1, subsection 9, Code 2001, is
  5 12 amended by striking the subsection and inserting in lieu
  5 13 thereof the following:
  5 14    9.  a.  A local sales and services tax is repealed on the
  5 15 date specified on the ballot which imposed the tax.  If the
  5 16 ballot proposition did not specify a date for the repeal, a
  5 17 local sales and services tax shall be repealed as provided in
  5 18 this subsection.  The use of the revenues from a local sales
  5 19 and services tax may be changed as provided in this
  5 20 subsection.
  5 21    b.  The board of supervisors shall repeal the local sales
  5 22 and services tax in the unincorporated areas or in an
  5 23 incorporated area in which the tax has been imposed, thirty
  5 24 days after adoption by the board of supervisors of its own
  5 25 motion for repeal in the unincorporated areas or thirty days
  5 26 after receipt by the board of supervisors of a motion adopted
  5 27 by the governing body of that incorporated area requesting
  5 28 repeal, unless a petition containing the required number of
  5 29 signatures is received by the board of supervisors, within
  5 30 thirty days of the adoption or receipt of the motion for
  5 31 repeal, seeking an election on the approval or disapproval of
  5 32 the repeal of the local sales and services tax.  The petition
  5 33 shall be signed by eligible electors of the unincorporated or
  5 34 incorporated area of the county where the tax is to be
  5 35 repealed equal in number to five percent of the persons in the
  6  1 unincorporated or incorporated area of the county where the
  6  2 tax is to be repealed who voted at the last preceding state
  6  3 general election.  Upon receipt of a petition seeking an
  6  4 election on the question of repeal, the board of supervisors
  6  5 or governing body of the incorporated area shall, within
  6  6 thirty days following receipt of the petition, either rescind
  6  7 its action to repeal or direct the county commissioner of
  6  8 elections to submit the question of approval or disapproval of
  6  9 the repeal of the tax to the registered voters of the area
  6 10 where the tax is to be repealed.  The board of supervisors
  6 11 shall repeal the local sales and services tax effective as
  6 12 provided in section 422B.9, subsection 1, following the
  6 13 expiration of the thirty days allowed for submission of a
  6 14 petition after the board of supervisors adopted the repeal
  6 15 motion or the motion for repeal was received.  If the question
  6 16 of repeal is submitted to the registered voters, the board of
  6 17 supervisors shall repeal the local sales and services tax as
  6 18 provided in section 422B.9, subsection 1, following a
  6 19 favorable election.  For purposes of this subsection,
  6 20 incorporated area includes an incorporated city which is
  6 21 contiguous to another incorporated city.
  6 22    c.  The use of the local sales and services tax revenues
  6 23 may be changed as follows:
  6 24    (1)  The governing body of the incorporated area or the
  6 25 board of supervisors for the unincorporated area where the
  6 26 local sales and services tax is imposed may, upon its own
  6 27 motion, request the county commissioner of elections to hold
  6 28 an election in the incorporated or unincorporated area, as
  6 29 applicable, on the question of the change in use of local
  6 30 sales and services tax revenues.  The county commissioner of
  6 31 elections shall submit the question on the approval or
  6 32 disapproval of change of use, as provided in this subsection
  6 33 and subsections 4 and 5 for the election on the imposition of
  6 34 the local sales and services tax, to the registered voters of
  6 35 the incorporated or unincorporated area, as applicable, where
  7  1 the use of local sales and services tax revenues may be
  7  2 changed.
  7  3    (2)  A county board of supervisors shall direct the county
  7  4 commissioner of elections to submit the question of approval
  7  5 or disapproval of the change of use of local sales and
  7  6 services tax revenues to the registered voters of the
  7  7 incorporated or unincorporated areas, as applicable, of the
  7  8 county, within thirty days of the receipt of a petition
  7  9 requesting the change in use of local sales and services tax
  7 10 revenues, signed by eligible electors of the incorporated or
  7 11 unincorporated area of the county where the change in use is
  7 12 to occur equal in number to five percent of the persons in the
  7 13 incorporated or unincorporated area of the county where the
  7 14 change in use is to occur who voted at the last preceding
  7 15 state general election.  The election shall be held as
  7 16 provided in this subsection and subsection 5 for the
  7 17 imposition of a local sales and services tax.
  7 18    (3)  The ballot proposition for a change in use shall list
  7 19 the present use of the revenues, the proposed use, and the
  7 20 date after which revenues received will be used for the
  7 21 proposed use.  If a majority of those voting in the
  7 22 incorporated or unincorporated area on the change in use
  7 23 favors the change, the governing body of the incorporated or
  7 24 unincorporated area shall change the use of the local sales
  7 25 and services tax beginning with the fiscal year following the
  7 26 fiscal year in which the election approving the change in use
  7 27 occurred.
  7 28    (4)  If more than one petition or motion meeting the
  7 29 requirements of this subsection for holding an election on the
  7 30 change in use of a local sales and services tax is received or
  7 31 adopted by the board of supervisors, the earliest received
  7 32 petition or adopted motion shall be used.
  7 33    (5)  Notwithstanding subparagraph (3), the governing body
  7 34 of the incorporated or unincorporated area may change the use
  7 35 of the local sales and services tax beginning January 1 if a
  8  1 majority of those voting in the incorporated or unincorporated
  8  2 area on the change in use favors the change, the governor has
  8  3 declared a state of emergency or disaster covering the
  8  4 incorporated or unincorporated area, and the change in use is
  8  5 for a capital project required as a result of the emergency or
  8  6 disaster.
  8  7    Sec. 9.  Section 422B.1, subsection 10, Code 2001, is
  8  8 amended to read as follows:
  8  9    10.  Notwithstanding subsection 9 or any other contrary
  8 10 provision of this chapter, a local option sales and services
  8 11 tax shall not be repealed, or reduced in rate, or its use
  8 12 changed and an election shall not be held on the question of
  8 13 repeal, rate reduction, or use change if obligations are
  8 14 outstanding which are payable as provided in section 422B.12,
  8 15 unless funds sufficient to pay the principal, interest, and
  8 16 premium, if any, on the outstanding obligations at and prior
  8 17 to maturity have been properly set aside and pledged for that
  8 18 purpose or unless the use change proposed is for that portion
  8 19 of tax revenues for which obligations payable as provided in
  8 20 section 422B.12 are not outstanding.
  8 21    A governing body shall not incur obligations of its
  8 22 allocation under section 422B.10 or 422B.12 or obligate local
  8 23 sales and services tax revenues in any other manner before the
  8 24 imposition of the local option tax has been approved and shall
  8 25 not incur obligations or obligate revenues after receipt of a
  8 26 petition or motion requesting repeal or change in use of tax
  8 27 revenues until the question of repeal or change in use is
  8 28 defeated.
  8 29    Sec. 10.  Section 422B.9, subsection 1, paragraphs a and b,
  8 30 Code 2001, are amended to read as follows:
  8 31    a.  A local sales and services tax shall be imposed either
  8 32 January 1 or July 1 following the notification of the director
  8 33 of revenue and finance but not sooner than ninety days
  8 34 following the favorable election.
  8 35    b.  A local sales and services tax shall be repealed only
  9  1 on June 30 or December 31 but not sooner than ninety days
  9  2 following the favorable election if one is held.  However, a
  9  3 local sales and services tax shall not be repealed before the
  9  4 tax has been in effect for one year.  At least forty days
  9  5 before the imposition or repeal of the tax, a county shall
  9  6 provide notice of the action by certified mail to the director
  9  7 of revenue and finance.
  9  8    Sec. 11.  Sections 422B.2 through 422B.4, Code 2001, are
  9  9 repealed.
  9 10    Sec. 12.  EFFECTIVE DATE.  This Act, being deemed of
  9 11 immediate importance, takes effect upon enactment.  
  9 12                           EXPLANATION
  9 13    This bill amends Code chapter 422B as it relates to local
  9 14 option taxes.
  9 15    The bill provides that if there is a conflict between a
  9 16 petition for imposition of a local option tax and the
  9 17 directions provided by the board of supervisors to the
  9 18 commissioner of elections, the content of the ballot is to be
  9 19 substantially similar to the content of the petition.
  9 20    The bill provides that revenues from a local option tax
  9 21 shall be expended in the manner specified on the most recent
  9 22 ballot that was approved in the incorporated or unincorporated
  9 23 area, as appropriate.  In addition, the section strikes
  9 24 language relating to the manner and procedure for repealing,
  9 25 changing the rate, and changing the use of revenues of a local
  9 26 option tax.
  9 27    The procedures for the repeal and change in use of a local
  9 28 sales and services tax are as follows:
  9 29    1.  If the ballot proposition which imposed the tax does
  9 30 not specify a repeal date, the board of supervisors shall
  9 31 repeal the tax upon its own motion for the unincorporated
  9 32 areas and upon receipt of a motion from the governing body of
  9 33 an incorporated area requesting the repeal.  However, if a
  9 34 petition is received, within 30 days of the board of
  9 35 supervisors' motion or receipt of a motion from another
 10  1 governing body, seeking an election on the question of repeal,
 10  2 the board of supervisors or the governing body may rescind its
 10  3 motion or shall direct the county commissioner of elections to
 10  4 hold an election on the question of the repeal of the tax.
 10  5    2.  The change in use of the revenues from the local sales
 10  6 and services tax is to be accomplished by means of an
 10  7 election.  The election may be called by the board of
 10  8 supervisors for the unincorporated area or by the governing
 10  9 body of an incorporated area requesting the change in use.
 10 10 The board of supervisors shall call an election to submit the
 10 11 question of the change in use in the unincorporated area or
 10 12 incorporated area upon receipt of a petition requesting an
 10 13 election be held on the change in use for the area.  The
 10 14 ballot for the change in use shall list the present use, the
 10 15 proposed use, and the date after which the revenues received
 10 16 will be used for the proposed use.
 10 17    Any election held for the repeal or change in use requires
 10 18 a simple majority in favor to pass.
 10 19    The bill provides that the date of imposition of a local
 10 20 sales and services tax is July 1 and the date of repeal is
 10 21 June 30.
 10 22    The bill eliminates the authorization to enact a local
 10 23 vehicle tax and the bill contains provisions striking such
 10 24 references.
 10 25    The bill takes effect upon enactment.  
 10 26 LSB 2248HH 79
 10 27 mg/cf/24
     
Text: HF00239                           Text: HF00241
Text: HF00200 - HF00299                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

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