Text: SF00511 Text: SF00513 Text: SF00500 - SF00599 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.
1 19 a. Subject to paragraph "b", refunds of taxes, interest,
1 20 or penalties which arise from claims resulting from the
1 21 amendment of section 422.45, subsection 20, in this Act, for
1 22 fee charges which occurred between January 1, 1996, and the
1 23 effective date of this Act, shall be limited to twenty-five
1 24 thousand dollars in the aggregate and shall not be allowed
1 25 unless refund claims are filed prior to October 1, 2001,
1 26 notwithstanding any other provision of law. If the amount of
1 27 claims totals more than twenty-five thousand dollars in the
1 28 aggregate, the department of revenue and finance shall prorate
1 29 the twenty-five thousand dollars among all claimants in
1 30 relation to the amounts of the claimants' valid claims.
1 31 b. The limitation on the amount of refunds of taxes,
1 32 interest, or penalties provided in paragraph "a" shall not
1 33 limit the claims for refunds pending on the effective date of
1 34 this Act before the department of revenue and finance or the
1 35 courts of this state. Such refunds of taxes, interest, or
2 1 penalties shall be paid in full.
2 2 Sec. 3. EFFECTIVE DATE AND RETROACTIVE APPLICABILITY
2 3 PROVISION. This Act, being deemed of immediate importance,
2 4 takes effect upon enactment and applies retroactively to
2 5 January 1, 1996.
2 6 SF 512
2 7 mg/cc/26
Text: SF00511 Text: SF00513 Text: SF00500 - SF00599 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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