Text: SF00090 Text: SF00092 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, subsection 20, Code 2001, is
1 2 amended to read as follows:
1 3 20. The gross receipts from sales or services rendered,
1 4 furnished, or performed by a county or city. This exemption
1 5 applies to admittance fees charged for using city or county
1 6 swimming pools. This exemption does not apply to the tax
1 7 specifically imposed under section 422.43 on the gross
1 8 receipts from the sales, furnishing, or service of gas,
1 9 electricity, water, heat, pay television service, and
1 10 communication service to the public by a municipal corporation
1 11 in its proprietary capacity; does not apply to the sales,
1 12 furnishing, or service of solid waste collection and disposal
1 13 service to nonresidential commercial operations; does not
1 14 apply to the sales, furnishing, or service of sewage service
1 15 for nonresidential commercial operations; and does not apply
1 16 to fees paid to cities and counties for the privilege of
1 17 participating in any athletic sports.
1 18 Sec. 2. REFUNDS. Refunds of taxes, interest, or penalties
1 19 which arise from claims resulting from the amendment of
1 20 section 422.45, subsection 20, in this Act, for fee charges
1 21 which occurred between January 1, 1996, and the effective date
1 22 of this Act, shall be limited to twenty-five thousand dollars
1 23 in the aggregate and shall not be allowed unless refund claims
1 24 are filed prior to October 1, 2001, notwithstanding any other
1 25 provision of law. If the amount of claims totals more than
1 26 twenty-five thousand dollars in the aggregate, the department
1 27 of revenue and finance shall prorate the twenty-five thousand
1 28 dollars among all claimants in relation to the amounts of the
1 29 claimants' valid claims.
1 30 Sec. 3. EFFECTIVE DATE AND RETROACTIVE APPLICABILITY
1 31 PROVISION. This Act, being deemed of immediate importance,
1 32 takes effect upon enactment and applies retroactively to
1 33 January 1, 1996.
1 34 EXPLANATION
1 35 Current law exempts from state sales and use taxes sales or
2 1 services rendered, furnished, or performed by a county or city
2 2 with specific exceptions to this exemption. This bill
2 3 specifies that the exemption applies to fees charged for the
2 4 admittance to county or city swimming pools. This amendment
2 5 applies retroactively to January 1, 1996. If as a result of
2 6 this retroactive effect refunds are claimed, the total amount
2 7 of refunds paid are not to exceed $25,000. To claim a refund,
2 8 a person must file between the effective date of the bill and
2 9 October 1, 2001.
2 10 The bill takes effect upon enactment and applies
2 11 retroactively to January 1, 1996.
2 12 LSB 1836SS 79
2 13 mg/gg/8.1
Text: SF00090 Text: SF00092 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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