Text: SF02065 Text: SF02067 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422B.1, subsections 3, 5, 6, and 10, 1 2 Code 2001, are 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1 4 election at which a majority of those voting on the question 1 5 favors imposition and shall then be imposed until repealed as 1 6 provided in subsection 6, paragraph "a". 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 5. The county commissioner of elections shall submit the 1 22 question of imposition of a local option tax at a state 1 23 general election or at a special election held at any time 1 24 other than the time of a city regular election. The election 1 25 shall not be held sooner than sixty days after publication of 1 26 notice of the ballot proposition. The ballot proposition 1 27 shall specify the type and rate of tax and in the case of a 1 28 vehicle tax the classes that will be exempt and in the case of 1 29 a local sales and services tax the date it will be imposed 1 30 which date shall not be earlier than ninety days following the 1 31 election. The ballot proposition shall also specify the 1 32 approximate amount of local option tax revenues that will be 1 33 used for property tax relief and shall contain a statement as 1 34 to the specific purpose or purposes for which the revenues 1 35 shall otherwise be expended.IfThe ballot proposition shall 2 1 also specify that the local sales and services tax shall 2 2 automatically be repealed after ten years. However, if the 2 3 county board of supervisors decides under subsection 6 to 2 4 specifyaan earlier date on which the local option sales and 2 5 services tax shall automatically be repealed,thethat date of 2 6therepeal shallalsobe specified on the ballot. The rate of 2 7 the vehicle tax shall be in increments of one dollar per 2 8 vehicle as set by the petition seeking to impose the tax. The 2 9 rate of a local sales and services tax shall not be more than 2 10 one percent as set by the governing body. The state 2 11 commissioner of elections shall establish by rule the form for 2 12 the ballot proposition which form shall be uniform throughout 2 13 the state. 2 14 6. a. If a majority of those voting on the question of 2 15 imposition of a local option tax favors imposition of a local 2 16 option tax, the governing body of that county shall impose the 2 17 tax at the rate specified for an unlimited period, in the case 2 18 of a local vehicle tax, and for a period of not more than ten 2 19 years, in the case of a local sales and services tax. 2 20 However, in the case of a local sales and services tax, the 2 21 county shall not impose the tax in any incorporated area or 2 22 the unincorporated area if the majority of those voting on the 2 23 tax in that area did not favor its imposition. For purposes 2 24 of the local sales and services tax, all cities contiguous to 2 25 each other shall be treated as part of one incorporated area 2 26 and the tax shall be imposed in each of those contiguous 2 27 cities only if the majority of those voting on the tax in the 2 28 total area covered by the contiguous cities favored its 2 29 imposition. The local option tax may be repealed or the rate 2 30 increased or decreased or the use thereof changed after an 2 31 election at which a majority of those voting on the question 2 32 of repeal or rate or use change favored the repeal or rate or 2 33 use change. The date on which the repeal, rate, or use change 2 34 is to take effect shall not be earlier than ninety days 2 35 following the election. The election at which the question of 3 1 repeal or rate or use change is offered shall be called and 3 2 held in the same manner and under the same conditions as 3 3 provided in subsections 4 and 5 for the election on the 3 4 imposition of the local option tax. However, in the case of a 3 5 local sales and services tax where the tax has not been 3 6 imposed countywide, the question of repeal or imposition or 3 7 rate or use change shall be voted on only by the registered 3 8 voters of the areas of the county where the tax has been 3 9 imposed or has not been imposed, as appropriate. However, the 3 10 governing body of the incorporated area or unincorporated area 3 11 where the local sales and services tax is imposed may, upon 3 12 its own motion, request the county commissioner of elections 3 13 to hold an election in the incorporated or unincorporated 3 14 area, as appropriate, on the question of the change in use of 3 15 local sales and services tax revenues. The election may be 3 16 held at any time but not sooner than sixty days following 3 17 publication of the ballot proposition. If a majority of those 3 18 voting in the incorporated or unincorporated area on the 3 19 change in use favors the change, the governing body of that 3 20 area shall change the use to which the revenues shall be used. 3 21 The ballot proposition shall list the present use of the 3 22 revenues, the proposed use, and the date after which revenues 3 23 received will be used for the new use. 3 24 When submitting the question of the imposition of a local 3 25 sales and services tax, the county board of supervisors may 3 26 direct that the question contain a provision for the repeal, 3 27 without election, of the local sales and services tax on a 3 28 specific date, which date is earlier than the ten years 3 29 specified in paragraph "c" and which date shall be as provided 3 30 in section 422B.9, subsection 1. 3 31 b. Within ten days of the election at which a majority of 3 32 those voting on the question favors the imposition, repeal, or 3 33 change in the rate of a local option tax, the county auditor 3 34 shall give written notice by sending a copy of the abstract of 3 35 the votes from the favorable election to the director of 4 1 revenue and finance or, in the case of a local vehicle tax, to 4 2 the director of the department of transportation, of the 4 3 result of the election. 4 4 c. Unless earlier repealed as provided in paragraph "a" of 4 5 this subsection or subsection 9, a local sales and services 4 6 tax is repealed as follows: 4 7 (1) If the tax is initially imposed on or after July 1, 4 8 2002, the tax is repealed ten years following imposition. 4 9 (2) If the tax was initially imposed prior to July 1, 4 10 2002, the tax is repealed as follows: 4 11 (a) In those areas where obligations payable as provided 4 12 in section 422B.12 are not outstanding on July 1, 2002, the 4 13 tax is repealed June 30, 2011. 4 14 (b) In those areas where obligations payable as provided 4 15 in section 422B.12 are outstanding on July 1, 2002, the tax is 4 16 repealed on June 30, 2011, or, notwithstanding section 422B.9, 4 17 subsection 1, at the end of the first calendar quarter 4 18 following the date the obligations are paid, whichever is 4 19 later. 4 20 d. A tax may be extended beyond the applicable repeal date 4 21 in paragraph "c", if an election is held and the voters 4 22 approve the extension. The extended tax shall be 4 23 automatically repealed in ten years unless earlier repealed. 4 24 Any number of extensions are allowed. 4 25 10. Notwithstanding subsection 9 or any other contrary 4 26 provision of this chapter, a local option sales and services 4 27 tax shall not be repealed or reduced in rate if obligations 4 28 are outstanding which are payable as provided in section 4 29 422B.12, unless funds sufficient to pay the principal, 4 30 interest, and premium, if any, on the outstanding obligations 4 31 at and prior to maturity have been properly set aside and 4 32 pledged for that purpose. The restriction on repeals in this 4 33 subsection does not apply to the repeal provisions in 4 34 subsection 6, paragraph "c". 4 35 EXPLANATION 5 1 This bill provides for an automatic repeal of a local 5 2 option sales and services tax in 10 years if the tax is 5 3 initially imposed or extended on or after July 1, 2002. If a 5 4 tax is already imposed on July 1, 2002, then the tax is 5 5 repealed 10 years after July 1, 2002, in those areas with no 5 6 obligations outstanding which are payable from the tax 5 7 revenues. For those areas with such obligations outstanding, 5 8 the tax is repealed 10 years after July 1, 2002, or when the 5 9 obligations are paid, whichever is later. Taxes may be 5 10 successively extended beyond the repeal for up to another 10 5 11 years upon election at which the voters approve the extension. 5 12 LSB 5685XS 79 5 13 mg/cf/24
Text: SF02065 Text: SF02067 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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