Text: HF00335 Text: HF00337 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422E.2, subsection 1, paragraph a, Code 1 2 2001, is amended to read as follows: 1 3 a. (1) This section applies to counties that have in 1 4 effect local sales and services taxes for school 1 5 infrastructure purposes on March 31, 2001. This section does 1 6 not apply to counties that vote to impose local sales and 1 7 services taxes for school infrastructure purposes first 1 8 effective on or after April 1, 2001, or to counties that had 1 9 in effect local sales and services taxes for school 1 10 infrastructure purposes on March 31, 2001, and which voted 1 11 specifically to continue the tax to a date beyond March 31, 1 12 2001. 1 13 (2) A local sales and services tax shall be imposed by a 1 14 county only after an election at which a majority of those 1 15 voting on the question favors imposition. The effective date 1 16 shall be either January 1 or July 1 but not sooner than ninety 1 17 days following the favorable election. A local sales and 1 18 services tax approved by a majority vote shall apply to all 1 19 incorporated and unincorporated areas of that county. 1 20 Sec. 2. NEW SECTION. 422E.2A IMPOSITION BY COUNTY AFTER 1 21 MARCH 31, 2001. 1 22 1. This section applies to counties that vote to impose 1 23 local sales and services taxes for school infrastructure 1 24 purposes first effective on or after April 1, 2001, and to 1 25 counties that had in effect a local sales and services tax for 1 26 school infrastructure purposes on March 31, 2001, and which 1 27 voted specifically to continue the tax to a date beyond March 1 28 31, 2001. 1 29 2. a. A local sales and services tax for school 1 30 infrastructure purposes shall be imposed by a county only 1 31 after an election at which a majority of those voting on the 1 32 question favors imposition. All such elections shall be held 1 33 on the first Tuesday following the second Monday in June. The 1 34 effective date of the tax shall be January 1 following the 1 35 favorable election. A local sales and services tax approved 2 1 by a majority vote shall apply to all incorporated and 2 2 unincorporated areas of that county. 2 3 b. A local sales and services tax for school 2 4 infrastructure purposes shall be repealed on December 31. 2 5 c. The rate of a local sales and services tax for school 2 6 infrastructure purposes is one percent. 2 7 3. a. (1) Each county that does not have in effect on 2 8 March 31, 2001, a local sales and services tax for school 2 9 infrastructure purposes shall hold an election on June 12, 2 10 2001, on the question of the imposition of a one percent local 2 11 sales and services tax for school infrastructure purposes for 2 12 a period of ten years beginning January 1, 2002. The tax 2 13 shall be repealed December 31, 2011. 2 14 (2) Subsequent ten-year periods shall begin following the 2 15 end of the preceding ten-year period. 2 16 b. If a county' voters do not by a majority vote approve 2 17 the imposition of the tax on June 12, 2001, or prior to the 2 18 end of any subsequent ten-year period, the county voters may 2 19 revote on the question of imposition for the remainder of the 2 20 ten-year period specified in paragraph "a", as provided in 2 21 subsection 4. Any county may hold as many subsequent 2 22 elections as necessary for imposition. 2 23 c. Prior to the repeal of the local sales and services tax 2 24 for school infrastructure purposes at the end of the 2011 2 25 calendar year or any other ten-year period, each county, 2 26 whether it has imposed the tax or not, shall hold an election 2 27 on the question of continuing the tax or imposing the tax, as 2 28 the case may be, for another or for a ten-year period. 2 29 d. (1) A county that has in effect a local sales and 2 30 services tax for school infrastructure purposes on March 31, 2 31 2001, shall have its tax extended beyond its original repeal 2 32 date until the end of the ten-year period specified in 2 33 paragraph "a". This extension shall be done without an 2 34 election. Tax revenues collected in that county during the 2 35 period of the extension shall be credited to the local school 3 1 infrastructure sales and services tax pool. 3 2 (2) A county that has in effect a local sales and services 3 3 tax for school infrastructure purposes on March 31, 2001, that 3 4 votes to continue its tax beyond March 31, 2001, shall have 3 5 its tax in effect until the end of the ten-year period 3 6 specified in paragraph "a". Tax revenues collected in that 3 7 county beginning January 1 following the favorable election 3 8 shall be credited to the local school infrastructure sales and 3 9 services tax pool. 3 10 4. a. Upon receipt by a county board of supervisors of a 3 11 petition requesting imposition of a local sales and services 3 12 tax for infrastructure purposes, signed by eligible electors 3 13 of the whole county equal in number to five percent of the 3 14 persons in the whole county who voted at the last preceding 3 15 state general election, the board shall within thirty days 3 16 direct the county commissioner of elections to submit the 3 17 question of imposition of the tax to the registered voters of 3 18 the whole county. 3 19 b. Alternatively, the question of imposition of a local 3 20 sales and services tax for school infrastructure purposes may 3 21 be proposed by motion or motions, requesting such submission, 3 22 adopted by the governing body of a school district or school 3 23 districts located within the county containing a total, or a 3 24 combined total in the case of more than one school district, 3 25 of at least one-half of the population of the county, or by 3 26 the county board of supervisors. Upon adoption of such 3 27 motion, the governing body of a school district shall notify 3 28 the board of supervisors of the adoption of the motion. The 3 29 county board of supervisors shall submit the motion or motions 3 30 to the county commissioner of elections, who shall publish 3 31 notice of the ballot proposition concerning the imposition of 3 32 the local sales and services tax. A motion ceases to be valid 3 33 at the time of the holding of the regular election for the 3 34 election of members of the governing body which adopted the 3 35 motion. 4 1 5. The county commissioner of elections shall submit the 4 2 question of imposition of a local sales and services tax for 4 3 school infrastructure purposes as provided in subsection 2. 4 4 However, the election shall not be held sooner than sixty days 4 5 after publication of notice of the ballot proposition. The 4 6 ballot proposition shall specify the rate of tax, the date the 4 7 tax will be imposed and repealed, and shall contain a 4 8 statement as to the specific purpose or purposes for which the 4 9 revenues shall be expended. The dates for the imposition and 4 10 repeal of the tax shall be as provided in subsection 2. The 4 11 state commissioner of elections shall establish by rule the 4 12 form for the ballot proposition which form shall be uniform 4 13 throughout the state. 4 14 6. Within ten days of the election at which a majority of 4 15 those voting on the question favors the imposition of the tax, 4 16 the county auditor shall give written notice by sending a copy 4 17 of the abstract of the votes from the favorable election to 4 18 the director of revenue and finance of the result of the 4 19 election. Election costs shall be apportioned among school 4 20 districts within the county on a pro rata basis in proportion 4 21 to the number of registered voters in each school district 4 22 residing within the county and the total number of registered 4 23 voters in all of the school districts residing within the 4 24 county. 4 25 Sec. 3. Section 422E.3, subsections 1 and 4, Code 2001, 4 26 are amended to read as follows: 4 27 1. If a majority of those voting on the question of 4 28 imposition of a local sales and services tax for school 4 29 infrastructure purposes favors imposition of the tax, the tax 4 30 shall be imposed by the county board of supervisors within the 4 31 county pursuant to section 422E.2 or 422E.2A, as appropriate, 4 32 at the rate specified for a ten-year duration on the gross 4 33 receipts taxed by the state under chapter 422, division IV. 4 34 4. The director of revenue and finance shall credit tax 4 35 receipts and interest and penalties from the local sales and 5 1 services tax for school infrastructure purposes to an account 5 2 within the county's local sales and services tax fund, as 5 3 created in section 422B.10, subsection 1, maintained in the 5 4 name of the school district or school districts located within 5 5 the county except as provided in subsection 4A. If the 5 6 director is unable to determine from which county any of the 5 7 receipts were collected, those receipts shall be allocated 5 8 among the possible counties based on allocation rules adopted 5 9 by the director. 5 10 Sec. 4. Section 422E.3, Code 2001, is amended by adding 5 11 the following new subsection: 5 12 NEW SUBSECTION. 4A. Counties that vote to impose local 5 13 sales and services taxes for school infrastructure purposes 5 14 first effective on or after April 1, 2001, and counties that 5 15 had in effect local sales and services taxes for school 5 16 infrastructure purposes on March 31, 2001, and that voted 5 17 specifically to continue the tax to a date beyond March 31, 5 18 2001, are subject to this subsection as follows: 5 19 a. The tax receipts and interest and penalties from all 5 20 such local sales and services taxes shall be deposited into a 5 21 local school infrastructure sales and services tax pool 5 22 established in the office of the treasurer of state. 5 23 b. Moneys collected from the tax imposed during the fiscal 5 24 year which are deposited as provided in paragraph "a" shall be 5 25 distributed to school districts located in those counties 5 26 subject to this subsection on a per student basis determined 5 27 by the director of revenue and finance in accordance with the 5 28 following calculations: 5 29 (1) Calculate a preliminary per student amount by dividing 5 30 the moneys collected during the fiscal year by the sum of the 5 31 combined actual enrollment for all counties subject to this 5 32 subsection as described in subsection 5, paragraph "d", 5 33 subparagraph (2). 5 34 (2) For school districts located in a county where the tax 5 35 is imposed for less than the entire fiscal year, reduce the 6 1 per student amount calculated in subparagraph (1) by 6 2 multiplying that amount by the quotient of the number of 6 3 quarters the tax is imposed during the fiscal year divided by 6 4 four quarters. This resulting amount is the per student 6 5 amount for that county that the school districts shall 6 6 receive. 6 7 (3) If an adjustment to the per student amount calculated 6 8 under subparagraph (2) by any school district was made 6 9 pursuant to subparagraph (2), any resulting leftover moneys 6 10 shall be used to increase the per student amount calculated in 6 11 subparagraph (1) in counties that have imposed the tax for the 6 12 entire fiscal year. This increased per student amount is the 6 13 amount each school district shall receive in those counties. 6 14 If an adjustment is not made under subparagraph (2), the per 6 15 student amount each school district shall receive equals the 6 16 preliminary per student amount calculated in subparagraph (1). 6 17 c. The remitting of the appropriate per student amounts to 6 18 the eligible school districts shall be done in the manner 6 19 provided in subsection 5, paragraphs "a", "b", and "c". 6 20 Sec. 5. Section 422E.3, subsection 5, paragraph c, 6 21 unnumbered paragraph 2, Code 2001, is amended to read as 6 22 follows: 6 23 d. (1) If more than one school district, or a portion of 6 24 a school district, is located within the county, tax receipts 6 25 shall be remitted to each school district or portion of a 6 26 school district in which the county tax is imposed in a pro 6 27 rata share based upon the ratio which the percentage of actual 6 28 enrollment for the school district that attends school in the 6 29 county bears to the percentage of the total combined actual 6 30 enrollments for all school districts that attend school in the 6 31 county. 6 32 (2) The combined actual enrollment for a county, for 6 33 purposes of this section, shall be determined for each county 6 34 imposing a sales and services tax for school infrastructure 6 35 purposes by the department of management based on the actual 7 1 enrollment figures reported by October 1 to the department of 7 2 management by the department of education pursuant to section 7 3 257.6, subsection 1. The combined actual enrollment count 7 4 shall be forwarded to the director ofthe department of7 5managementrevenue and finance by March 1, annually, for 7 6 purposes of calculating the preliminary and final per student 7 7 amounts pursuant to subsection 4A and for purposes of 7 8 supplying estimated tax payment figures and making estimated 7 9 tax payments pursuant to this section for the following fiscal 7 10 year. 7 11 Sec. 6. Section 422E.3, subsection 7, Code 2001, is 7 12 amended to read as follows: 7 13 7. Construction contractors may make application to the 7 14 department for a refund of the additional local sales and 7 15 services tax paid under this chapter by reason of taxes paid 7 16 on goods, wares, or merchandise under the conditions specified 7 17 in section 422B.11. The refund shall be paid by the 7 18 department from the appropriate school district's account in 7 19 the local sales and services tax fund or from the local school 7 20 infrastructure sales and services tax pool, as appropriate. 7 21 The penalty provisions contained in section 422B.11, 7 22 subsection 3, shall apply regarding an erroneous application 7 23 for refund of local sales and services tax paid under this 7 24 chapter. 7 25 Sec. 7. EFFECTIVE DATE. This Act, being deemed of 7 26 immediate importance, takes effect upon enactment. 7 27 EXPLANATION 7 28 This bill provides that for counties that impose a local 7 29 option school infrastructure sales and services tax which is 7 30 first effective on or after April 1, 2001, or that continues 7 31 an existing tax to a date beyond March 31, 2001, all tax 7 32 revenues would be deposited into a joint pool to be 7 33 distributed on an equal per student basis to the school 7 34 districts located in counties that have imposed the tax. The 7 35 per student amount is reduced for school districts in those 8 1 counties that have imposed the tax for less than the entire 8 2 fiscal year. 8 3 The bill requires those counties that do not have in effect 8 4 the tax on March 31, to hold an election on the question of 8 5 the imposition. The election is to be held on the first 8 6 Tuesday after the second Monday in June (June 12, 2001). The 8 7 tax is to be imposed January 1, 2002, and repealed December 8 8 31, 2011 (10 years later). If the question of imposition is 8 9 defeated, the county may vote each year until the question is 8 10 passed. However, the repeal will still be December 31, 2011. 8 11 Prior to the December 31, 2011, repeal, an election on the 8 12 continuation of the tax for another 10 years is to be held. 8 13 Those who defeat the question may again vote on its imposition 8 14 with the repeal being the end of the 10-year period, thus 8 15 every local sales and services tax will be repealed at the 8 16 same time every 10 years. 8 17 The bill also makes a corrective change. The correction 8 18 change provides that the combined actual enrollment count is 8 19 to be forwarded to the director of revenue and finance instead 8 20 of to the director of the department of management since the 8 21 department of management already has the combined actual 8 22 enrollment count which it calculates. 8 23 The bill takes effect upon enactment. 8 24 LSB 2586HH 79 8 25 mg/cf/24
Text: HF00335 Text: HF00337 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 2001 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: Wed May 9 09:40:40 CDT 2001
URL: /DOCS/GA/79GA/Legislation/HF/00300/HF00336/010221.html
jhf