Text: SF02008 Text: SF02010 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422B.1, Code 2001, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 11. Notwithstanding any other provision
1 4 in this chapter, a local sales and services tax shall not be
1 5 imposed after the effective date of this subsection. However,
1 6 if an election has been held prior to the effective date of
1 7 this subsection and the voters have approved the imposition of
1 8 a local sales and services tax which is scheduled to be
1 9 imposed after the effective date of this subsection, the local
1 10 sales and services tax shall be imposed. An election
1 11 scheduled to be held after the effective date of this
1 12 subsection shall not be held. A local sales and services tax
1 13 that is in effect on the effective date of this subsection
1 14 shall remain in effect until repealed.
1 15 Sec. 2. Section 422E.2, Code Supplement 2001, is amended
1 16 by adding the following new subsection:
1 17 NEW SUBSECTION. 5. Notwithstanding any other provision in
1 18 this chapter, a local option sales and services tax for school
1 19 infrastructure purposes shall not be imposed after the
1 20 effective date of this subsection. However, if an election
1 21 has been held prior to the effective date of this subsection
1 22 and the voters have approved the imposition of a local sales
1 23 and services tax for school infrastructure purposes which is
1 24 scheduled to be imposed after the effective date of this
1 25 subsection, the local sales and services tax for school
1 26 infrastructure purposes shall be imposed. An election
1 27 scheduled to be held after the effective date of this
1 28 subsection shall not be held. A local sales and services tax
1 29 for school infrastructure purposes that is in effect on the
1 30 effective date of this subsection shall remain in effect until
1 31 repealed as provided on the ballot proposition or at the end
1 32 of the original ten-year period, as applicable.
1 33 Sec. 3. EFFECTIVE DATE. This Act, being deemed of
1 34 immediate importance, takes effect upon enactment.
1 35 EXPLANATION
2 1 This bill provides that a local option sales and services
2 2 tax shall not be imposed after the effective date of this
2 3 bill. However, if an election has been held prior to the
2 4 effective date and the voters have approved the imposition of
2 5 a local sales and services tax which is scheduled to be
2 6 imposed after the effective date, the local sales and services
2 7 tax shall be imposed. The bill also provides that an election
2 8 scheduled to be held after the effective date shall not be
2 9 held. Local sales and services tax that are in effect on the
2 10 effective date shall remain in effect until they are repealed.
2 11 The bill applies to local option sales and services taxes
2 12 imposed under Code chapter 422B for cities and counties and
2 13 under Code chapter 422E for school districts.
2 14 The bill takes effect upon enactment.
2 15 LSB 5411SS 79
2 16 mg/cls/14
Text: SF02008 Text: SF02010 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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