Text: SSB03157 Text: SSB03159 Text: SSB03100 - SSB03199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 331.401, subsection 1, paragraph k, 1 2 Code 2001, is amended to read as follows: 1 3 k. Levy taxes as certified to it by tax-certifying bodies 1 4 in the county, in accordance with the statutes authorizing the 1 5 levies and in accordance with chapter 24 and sections 444.1 to 1 6 444.8, and levy taxes as required in chapters 430A, 433, 434, 1 7436,437, and 438. 1 8 Sec. 2. Section 331.512, subsection 8, Code 2001, is 1 9 amended by striking the subsection. 1 10 Sec. 3. Section 420.207, Code 2001, is amended to read as 1 11 follows: 1 12 420.207 TAXATION IN GENERAL. 1 13 Sections 426A.11 through 426A.15, 427.1, 427.8 to 427.11, 1 14 428.4, 428.20, 428.22, 428.23,436.10, 436.11,437.1, 437.3, 1 15 441.21, 443.1 to 443.3, 444.2 to 444.5, and 447.9 to 447.13, 1 16 so far as applicable, apply to cities acting under special 1 17 charters. 1 18 Sec. 4. Section 422.7, subsection 4, Code Supplement 2001, 1 19 is amended to read as follows: 1 20 4. Subtractinstallmentpayments received by a beneficiary 1 21 under an annuity which was purchased under an employee's 1 22 pension or retirement plan when the commuted value ofsaidthe 1 23 installments has been included as a part of the decedent 1 24 employee's estate for Iowa inheritance tax purposes. 1 25 Sec. 5. Section 422.25, subsection 5, Code 2001, is 1 26 amended to read as follows: 1 27 5. A person or withholding agent required to supply 1 28 information, to pay tax, or to make, sign, or file a 1 29semimonthly, monthly, or quarterlydeposit form or returnor1 30supplemental returnrequired by this division, who willfully 1 31 makes a false or fraudulentsemimonthly, monthly, or quarterly1 32 deposit form or return, or willfully fails to pay the tax, 1 33 supply the information, or make, sign, or file the 1 34semimonthly, monthly, or quarterlydeposit form or return, at 1 35 the time or times required by law, is guilty of a fraudulent 2 1 practice. 2 2 Sec. 6. Section 422.43, subsection 11, unnumbered 2 3 paragraph 1, Code Supplement 2001, is amended to read as 2 4 follows: 2 5 The following enumerated services are subject to the tax 2 6 imposed on gross taxable services: alteration and garment 2 7 repair; armored car; vehicle repair; battery, tire, and 2 8 allied; investment counseling; service charges of all 2 9 financial institutions; barber and beauty; boat repair; 2 10 vehicle wash and wax; carpentry; roof, shingle, and glass 2 11 repair; dance schools and dance studios; dating services; dry 2 12 cleaning, pressing, dyeing, and laundering; electrical and 2 13 electronic repair and installation; rental of tangible 2 14 personal property, except manufactured or mobile homes which 2 15 are tangible personal property; excavating and grading; farm 2 16 implement repair of all kinds; flying service; furniture, rug, 2 17 upholstery repair and cleaning; fur storage and repair; golf 2 18 and country clubs and all commercial recreation; house and 2 19 building moving; household appliance, television, and radio 2 20 repair; jewelry and watch repair; limousine service, including 2 21 driver; machine operator; machine repair of all kinds; motor 2 22 repair; motorcycle, scooter, and bicycle repair; oilers and 2 23 lubricators; office and business machine repair; painting, 2 24 papering, and interior decorating; parking facilities; pipe 2 25 fitting and plumbing; wood preparation;licensedexecutive 2 26 search agencies; private employment agencies, excluding 2 27 services for placing a person in employment where the 2 28 principal place of employment of that person is to be located 2 29 outside of the state; sewage services for nonresidential 2 30 commercial operations; sewing and stitching; shoe repair and 2 31 shoeshine; sign construction and installation; storage of 2 32 household goods, mini-storage, and warehousing of raw 2 33 agricultural products; swimming pool cleaning and maintenance; 2 34 taxidermy services; telephone answering service; test 2 35 laboratories, including mobile testing laboratories and field 3 1 testing by testing laboratories, and excluding tests on humans 3 2 or animals; termite, bug, roach, and pest eradicators; tin and 3 3 sheet metal repair; turkish baths, massage, and reducing 3 4 salons, excluding services provided by massage therapists 3 5 licensed under chapter 152C; weighing; welding; well drilling; 3 6 wrapping, packing, and packaging of merchandise other than 3 7 processed meat, fish, fowl, and vegetables; wrecking service; 3 8 wrecker and towing; pay television; campgrounds; carpet and 3 9 upholstery cleaning; gun and camera repair; janitorial and 3 10 building maintenance or cleaning; lawn care, landscaping, and 3 11 tree trimming and removal; pet grooming; reflexology; security 3 12 and detective services; tanning beds or salons; and water 3 13 conditioning and softening. 3 14 Sec. 7. Section 422.45, subsection 3, unnumbered paragraph 3 15 1, Code Supplement 2001, is amended to read as follows: 3 16 The gross receipts from sales or rental of tangible 3 17 personal property, or services rendered by any entity where 3 18 the profits from the sales or rental of the tangible personal 3 19 property or services rendered are used by or donated to a 3 20 nonprofit entity which is exempt from federal income taxation 3 21 pursuant to section 501(c)(3) of the Internal Revenue Code, a 3 22 government entity, or a nonprofit private educational 3 23 institution, and where the entire proceeds from the sales, 3 24 rental, or services are expended for any of the following 3 25 purposes: 3 26 Sec. 8. Section 422.51, subsection 5, Code 2001, is 3 27 amended by adding the following new unnumbered paragraph: 3 28 NEW UNNUMBERED PARAGRAPH. A business required to file a 3 29 consolidated sales tax return shall file a form entitled 3 30 "schedule of consolidated business locations" with its 3 31 quarterly sales tax return that shows the taxpayer's 3 32 consolidated permit number, the permit number for each Iowa 3 33 business location, the state sales tax amount by business 3 34 location, and the amount of state sales tax due on goods 3 35 consumed that are not assigned to a specific business 4 1 location. Consolidated quarterly sales tax returns that are 4 2 not accompanied by the schedule of consolidated business 4 3 locations form are considered incomplete and are subject to 4 4 penalty under section 421.27. 4 5 Sec. 9. Section 423.14, Code 2001, is amended to read as 4 6 follows: 4 7 423.14 LIABILITY OF USER. 4 8 Any person who uses any property or services enumerated in 4 9 section 422.43 upon which the taxhereinimposed under this 4 10 chapter has not been paid, either to the county treasurer or 4 11 to a retailer or direct to the department ashereinprovided 4 12 in this chapter, shall be liablethereforfor the payment of 4 13 tax, and shall on or before the last day of the month next 4 14 succeeding each quarterly period pay the taxhereinimposed 4 15 upon all such property and services used by the person during 4 16 the preceding quarterly period insuchthe manner and 4 17 accompanied by such returns as the director shall prescribe. 4 18 All of the provisions of section 423.13 with reference tosuch4 19 the returns and payments shall be applicable to the returns 4 20 and paymentshereinrequired under this section. 4 21 Sec. 10. Section 427A.1, subsection 1, paragraph h, Code 4 22 Supplement 2001, is amended to read as follows: 4 23 h. Property assessed by the department of revenue and 4 24 finance pursuant to sections 428.24 to 428.29, or chapters 4 25 433, 434, 437, 437A, and436 to438. 4 26 Sec. 11. Section 427B.17, subsection 5, unnumbered 4 27 paragraph 1, Code 2001, is amended to read as follows: 4 28 This section shall not apply to property assessed by the 4 29 department of revenue and finance pursuant to sections 428.24 4 30 to 428.29, or chapters 433, 434, 437, 437A, and436 to438, 4 31 and such property shall not receive the benefits of this 4 32 section. 4 33 Sec. 12. Section 429.1, Code 2001, is amended to read as 4 34 follows: 4 35 429.1 NOTICE OF ASSESSMENT. 5 1 The director of revenue and finance shall, at the time of 5 2 making the assessment of property as provided in chapters 428, 5 3 433, 434,436,437, and 438, inform the person assessed, by 5 4 mail, of the valuation put upon the taxpayer's property. The 5 5 notice shall contain a notice of the taxpayer's right of 5 6 appeal to the state board of tax review as provided in section 5 7 429.2. 5 8 Sec. 13. Section 441.21, subsections 5, 9, and 10, Code 5 9 Supplement 2001, are amended to read as follows: 5 10 5. For valuations established as of January 1, 1979, 5 11 commercial property and industrial property, excluding 5 12 properties referred to in section 427A.1, subsection 7, shall 5 13 be assessed as a percentage of the actual value of each class 5 14 of property. The percentage shall be determined for each 5 15 class of property by the director of revenue for the state in 5 16 accordance with the provisions of this section. For 5 17 valuations established as of January 1, 1979, the percentage 5 18 shall be the quotient of the dividend and divisor as defined 5 19 in this section. The dividend for each class of property 5 20 shall be the total actual valuation for each class of property 5 21 established for 1978, plus six percent of the amount so 5 22 determined. The divisor for each class of property shall be 5 23 the valuation for each class of property established for 1978, 5 24 as reported by the assessors on the abstracts of assessment 5 25 for 1978, plus the amount of value added to the total actual 5 26 value by the revaluation of existing properties in 1979 as 5 27 equalized by the director of revenue pursuant to section 5 28 441.49. For valuations established as of January 1, 1979, 5 29 property valued by the department of revenue pursuant to 5 30 chapters 428, 433,436,437, and 438 shall be considered as 5 31 one class of property and shall be assessed as a percentage of 5 32 its actual value. The percentage shall be determined by the 5 33 director of revenue in accordance with the provisions of this 5 34 section. For valuations established as of January 1, 1979, 5 35 the percentage shall be the quotient of the dividend and 6 1 divisor as defined in this section. The dividend shall be the 6 2 total actual valuation established for 1978 by the department 6 3 of revenue, plus ten percent of the amount so determined. The 6 4 divisor for property valued by the department of revenue 6 5 pursuant to chapters 428, 433,436,437, and 438 shall be the 6 6 valuation established for 1978, plus the amount of value added 6 7 to the total actual value by the revaluation of the property 6 8 by the department of revenue as of January 1, 1979. For 6 9 valuations established as of January 1, 1980, commercial 6 10 property and industrial property, excluding properties 6 11 referred to in section 427A.1, subsection 7, shall be assessed 6 12 at a percentage of the actual value of each class of property. 6 13 The percentage shall be determined for each class of property 6 14 by the director of revenue for the state in accordance with 6 15 the provisions of this section. For valuations established as 6 16 of January 1, 1980, the percentage shall be the quotient of 6 17 the dividend and divisor as defined in this section. The 6 18 dividend for each class of property shall be the dividend as 6 19 determined for each class of property for valuations 6 20 established as of January 1, 1979, adjusted by the product 6 21 obtained by multiplying the percentage determined for that 6 22 year by the amount of any additions or deletions to actual 6 23 value, excluding those resulting from the revaluation of 6 24 existing properties, as reported by the assessors on the 6 25 abstracts of assessment for 1979, plus four percent of the 6 26 amount so determined. The divisor for each class of property 6 27 shall be the total actual value of all such property in 1979, 6 28 as equalized by the director of revenue pursuant to section 6 29 441.49, plus the amount of value added to the total actual 6 30 value by the revaluation of existing properties in 1980. The 6 31 director shall utilize information reported on the abstracts 6 32 of assessment submitted pursuant to section 441.45 in 6 33 determining such percentage. For valuations established as of 6 34 January 1, 1980, property valued by the department of revenue 6 35 pursuant to chapters 428, 433,436,437, and 438 shall be 7 1 assessed at a percentage of its actual value. The percentage 7 2 shall be determined by the director of revenue in accordance 7 3 with the provisions of this section. For valuations 7 4 established as of January 1, 1980, the percentage shall be the 7 5 quotient of the dividend and divisor as defined in this 7 6 section. The dividend shall be the total actual valuation 7 7 established for 1979 by the department of revenue, plus eight 7 8 percent of the amount so determined. The divisor for property 7 9 valued by the department of revenue pursuant to chapters 428, 7 10 433,436,437, and 438 shall be the valuation established for 7 11 1979, plus the amount of value added to the total actual value 7 12 by the revaluation of the property by the department of 7 13 revenue as of January 1, 1980. For valuations established as 7 14 of January 1, 1981, and each year thereafter, the percentage 7 15 of actual value as equalized by the director of revenue and 7 16 finance as provided in section 441.49 at which commercial 7 17 property and industrial property, excluding properties 7 18 referred to in section 427A.1, subsection 7, shall be assessed 7 19 shall be calculated in accordance with the methods provided 7 20 herein, except that any references to six percent in this 7 21 subsection shall be four percent. For valuations established 7 22 as of January 1, 1981, and each year thereafter, the 7 23 percentage of actual value at which property valued by the 7 24 department of revenue and finance pursuant to chapters 428, 7 25 433,436,437, and 438 shall be assessed shall be calculated 7 26 in accordance with the methods provided herein, except that 7 27 any references to ten percent in this subsection shall be 7 28 eight percent. Beginning with valuations established as of 7 29 January 1, 1979, and each year thereafter, property valued by 7 30 the department of revenue and finance pursuant to chapter 434 7 31 shall also be assessed at a percentage of its actual value 7 32 which percentage shall be equal to the percentage determined 7 33 by the director of revenue and finance for commercial 7 34 property, industrial property, or property valued by the 7 35 department of revenue and finance pursuant to chapters 428, 8 1 433,436,437, and 438, whichever is lowest. 8 2 9. Not later than November 1, 1979, and November 1 of each 8 3 subsequent year, the director shall certify to the county 8 4 auditor of each county the percentages of actual value at 8 5 which residential property, agricultural property, commercial 8 6 property, industrial property, and property valued by the 8 7 department of revenue and finance pursuant to chapters 428, 8 8 433, 434,436,437, and 438 in each assessing jurisdiction in 8 9 the county shall be assessed for taxation. The county auditor 8 10 shall proceed to determine the assessed values of agricultural 8 11 property, residential property, commercial property, 8 12 industrial property, and property valued by the department of 8 13 revenue and finance pursuant to chapters 428, 433, 434,436,8 14 437, and 438 by applying such percentages to the current 8 15 actual value of such property, as reported to the county 8 16 auditor by the assessor, and the assessed values so determined 8 17 shall be the taxable values of such properties upon which the 8 18 levy shall be made. 8 19 10. The percentage of actual value computed by the 8 20 director for agricultural property, residential property, 8 21 commercial property, industrial property and property valued 8 22 by the department of revenue and finance pursuant to chapters 8 23 428, 433, 434,436,437, and 438 and used to determine 8 24 assessed values of those classes of property does not 8 25 constitute a rule as defined in section 17A.2, subsection 11. 8 26 Sec. 14. Section 441.73, subsection 1, Code 2001, is 8 27 amended to read as follows: 8 28 1. A litigation expense fund is created in the state 8 29 treasury. The litigation expense fund shall be used for the 8 30 payment of litigation expenses incurred by the state to defend 8 31 property valuations established by the director of revenue and 8 32 finance pursuant to section 428.24 and chapters 430A, 433, 8 33 434,436,437, 437A, and 438, and for the payment of 8 34 litigation expenses incurred by the state to defend the 8 35 imposition of replacement taxes and statewide property taxes 9 1 under chapter 437A. 9 2 Sec. 15. Section 452A.3, subsection 3, Code Supplement 9 3 2001, is amended to read as follows: 9 4 3. For the privilege of operating motor vehicles or 9 5 aircraft in this state, there is imposed an excise tax on the 9 6 use of special fuel in a motor vehicle or aircraft. The tax 9 7 rate on special fuel for diesel engines of motor vehicles is 9 8 twenty-two and one-half cents per gallon. The rate of tax on 9 9 special fuel for aircraft is three cents per gallon. On all 9 10 other special fuel, unless otherwise specified in this 9 11 section, the per gallon rate is the same as the motor fuel 9 12 tax. Indelible dye meeting United States environmental 9 13 protection agency and internal revenue service regulations 9 14 must be added to fuel before or upon withdrawal at a terminal 9 15 or refinery rack for that fuel to be exempt from tax and the 9 16 dyed fuel may be used only for an exempt purpose. 9 17 Sec. 16. Section 452A.3, Code Supplement 2001, is amended 9 18 by adding the following new subsection: 9 19 NEW SUBSECTION. 3A. For liquefied petroleum gas used as a 9 20 special fuel, the rate of tax shall be twenty cents per 9 21 gallon. 9 22 Sec. 17. Section 452A.15, Code 2001, is amended by adding 9 23 the following new subsection: 9 24 NEW SUBSECTION. 4. The director may require by rule that 9 25 reports be filed by electronic transmission. 9 26 Sec. 18. Section 452A.17, subsection 3, paragraph a, Code 9 27 Supplement 2001, is amended to read as follows: 9 28 a. A claim for refund shall not be allowed unless the 9 29 claimant has accumulated sixty dollars in credits for one 9 30 calendar year. A claim for refund may be filed any time the 9 31 sixty dollar minimum has been met within the calendar year. 9 32 If the sixty dollar minimum has not been met in the calendar 9 33 year, the credit shall be claimed on the claimant's income tax 9 34 return unless the taxpayer is not required to file an income 9 35 tax return in which case a refund shall be allowed. Once the 10 1 sixty dollar minimum has been met, the claim for refund must 10 2 be filed withinone yearthree years following the end of the 10 3 month in which the earliest invoice is dated. 10 4 Sec. 19. Section 452A.19, unnumbered paragraph 2, Code 10 5 2001, is amended to read as follows: 10 6 A person whose refund permit is revoked for cause may not 10 7 obtain another refund permit for a period of one year after 10 8 the revocation. A refund permit under whichnoa refund is 10 9 not claimed for a period ofone yearthree years or a refund 10 10 permit whose holder has moved from the county in which the 10 11 holder resided at the time of application for the permit is 10 12 invalid subject to reinstatement or issuance of a new permit 10 13 upon application as provided in section 452A.18. 10 14 Sec. 20. Section 452A.21, unnumbered paragraph 3, Code 10 15 2001, is amended to read as follows: 10 16 A refund shall not be issued unless the claim is filed 10 17 withinone yearthree years following the end of the month 10 18 during which the ethanol blended gasoline was actually 10 19 blended. An income tax credit is not allowed under this 10 20 section. 10 21 Sec. 21. Section 452A.72, unnumbered paragraph 2, Code 10 22 2001, is amended to read as follows: 10 23 A refund shall not be made under this section unless a 10 24 written claim setting forth the circumstances for which the 10 25 refund should be allowed is filed with the appropriate state 10 26 agency withinone yearthree years from the date of the 10 27 payment of the taxes erroneously or illegally collected or 10 28 paid. 10 29 Sec. 22. Sections 422.101, 422.102, 422.103, and 422.104, 10 30 Code 2001, are repealed. 10 31 Sec. 23. Chapter 436, Code 2001, is repealed. 10 32 EXPLANATION 10 33 Code section 422.7(4) is amended to delete the word 10 34 "installment". This change makes the inheritance tax and 10 35 income tax consistent and provides for an income tax exemption 11 1 whether there are installment payments or a lump sum payment. 11 2 Code section 422.25(5) is amended to eliminate references 11 3 to the specific type of withholding tax forms in the penalty 11 4 provision for failure to file, or falsifying these forms. 11 5 Code section 422.43(11) is amended to apply sales tax to 11 6 executive search agencies regardless of their being licensed. 11 7 Code section 422.45(3) is amended to add the word 11 8 "nonprofit" to private educational institutions for purposes 11 9 of the sales tax exemption for certain sales where the 11 10 proceeds are used for or by an educational institution. 11 11 Code section 422.51(5) is amended to require consolidated 11 12 filers to provide sales tax information by business location. 11 13 This information will assist in preparing accurate sales and 11 14 use tax statistical reports and in preparing estimates for 11 15 local jurisdictions that are considering imposing local option 11 16 sales and use taxes. 11 17 Code sections 422.101 through 422.104 pertaining to the 11 18 special reserve fund are repealed as these sections are 11 19 obsolete. 11 20 Code section 423.14 is amended to insert language that use 11 21 tax is payable by the user on services as well as property for 11 22 each quarterly period. This makes section 423.14 consistent 11 23 with section 423.2, which imposes the tax on services and 11 24 makes the user liable for the tax until the tax has been paid. 11 25 Code chapter 436 is repealed as there are no longer any 11 26 express companies in Iowa. Code sections 331.401(1); 11 27 331.512(8); 420.207; 427A.1(1); 427B.17(5); 429.1; 441.21(5), 11 28 (9), and (10); and 441.73(1), are amended to strike references 11 29 to chapter 436. 11 30 Code section 452A.3 is amended to keep the tax rate for 11 31 liquefied petroleum gas at 20 cents per gallon. 2001 Iowa 11 32 Acts, chapter 123, provides for a variable tax rate for motor 11 33 fuel beginning July 1, 2002. The statute states that the tax 11 34 for liquefied petroleum gas is the same as motor fuel. It 11 35 would create administrative problems for the department as 12 1 well as taxpayers if the tax rate for liquefied petroleum gas 12 2 was not a set amount. 12 3 Code section 452A.15 is amended to give the director the 12 4 authority to require that transportation reports be filed by 12 5 electronic transmission. The director has this authority for 12 6 other fuel tax reports required in Code chapter 452A. 12 7 Code sections 452A.17(3), 452A.21, and 452A.72 are amended 12 8 to change the time period for the taxpayer to claim a refund 12 9 from one year to three years to be consistent with the time 12 10 period the department has to audit the taxpayer's records. 12 11 This would be consistent with requirements for other tax types 12 12 administered by the department. Code section 452A.19 is 12 13 amended so that a refund claim does not expire if a refund is 12 14 not claimed within one year, but rather expiration occurs 12 15 after three years. 12 16 LSB 5239DP 79 12 17 mg/sh/8.1
Text: SSB03157 Text: SSB03159 Text: SSB03100 - SSB03199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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